The road transport industry is regularly targeted by the HMRC. During investigations, the use and selling of illegal fuel such as red diesel is inspected. Red diesel (also known as rebated heavy oil) carries a reduced tax. This fuel can be damaging to ordinary vehicle engines. In the UK red diesel is dyed gas oil used solely for registered vehicles such as agricultural tractors, agricultural vehicles, construction vehicles and excavators. Authorities will perform regular checks and if a vehicle is using unauthorized fuel, heavy fines will be incurred.
In order to use red diesel, a ‘red diesel licence’ must firstly be obtained from the HMRC. Your vehicle may be seized and forfeited if there has been misuse of fuel and has been used without authorisation, or if you fail to provide or allow a HMRC officer to obtain a sample of your fuel. One can make an appeal against the seizure of a vehicle in this case in writing within one month of the date of seizure. Thereafter, civil proceedings will be brought in court to determine the matter where you can challenge the seizure.
Contact our specialist HMRC dispute solicitors for help on 0800 046 3066