And the big change applies to vehicles which are used off-road. These will no longer be automatically entitled to use red diesel. Instead, use of the rebated fuel will be based entirely on what the vehicle is used for.

Fortunately, agriculture, horticulture, forestry and fisheries are among the industries which have retained the entitlement to use red diesel.

However, the fuel issue gets a little cloudy for those operating mixed-use businesses.

Jill Hewitt, chief executive of the National Association of Agricultural Contractors (NAAC), says:

“There are two things to consider when working out if your business can use red diesel.

“The first is that any work you do is for an agricultural purpose. This is not necessarily the same as just doing work on agricultural land. The operation you are doing must be of benefit to the land/livestock.

“You can also use rebated fuel in agricultural vehicles when: cutting verges and hedges which border a road; clearing snow; gritting and assisting any clear-up following flooding.

“Secondly, once a legitimate use has been established, it is important to then confirm the vehicle you are intending to use is also allowed to use red.”

To help bring you up to speed with the changes and answer all your questions, speakers from HMRC’s Fuel Duty Policy Team and NAAC will be leading a session at 1pm on both days of LAMMA in one of two new speaker zones.

LAMMA Show is free to attend, make sure to register for your ticket via www.lammashow.com.