Red Diesel for Tree Surgeons: What You Can Still Use It For (UK)

Can Tree Surgeons Use Red Diesel?

Yes, for your machines; mostly no, for your vehicles. Since 6pm on 15 March 2023, machines and appliances that are not vehicles can run on red diesel for all forms of tree work. HMRC names generators, woodchippers, stump grinders and mobile elevating work platforms (MEWPs) used by arborists and tree surgeons (HMRC: Excise Notice 75, section 7.7). Vehicles such as tractors and trucks are much more limited, and getting it wrong means seizure and penalties.

Key facts (checked 11 October 2026):

• Most businesses lost the right to use red diesel from 1 April 2022. Agriculture, horticulture, forestry, fish farming, rail and non-commercial heating kept it (HMRC policy paper, 2021).
• Arboriculture was added back for machines (not vehicles) from 15 March 2023 (HMRC policy paper, 2023; Hydrocarbon Oil Duties Act 1979, Schedule 1A, paragraph 8).
• The rules apply across the whole UK, including Northern Ireland.
• The rules also cover rebated biodiesel and HVO, not just red diesel (Excise Notice 75, section 1.2).

What Changed in 2022 and 2023?

From 1 April 2022, red diesel (rebated gas oil) stopped being available to most sectors. The law now works by listing "excepted machines": a vehicle or machine may use red diesel only while it is being used for an allowed purpose (Hydrocarbon Oil Duties Act 1979, Schedule 1A).

For a year, that caught tree surgeons out. Trees in gardens counted as horticulture and trees in a forest counted as forestry, but street trees, housing estates and other sites didn't. HMRC's 2023 paper said tending trees "in streets and housing estates is not" a horticultural purpose (HMRC, 2023).

The fix came on 15 March 2023: the word "arboriculture" was added to the law for machines and appliances. HMRC says this allows arborists to use rebated fuel in machines and appliances (but not vehicles) "for all forms of tree work as they could before the changes made in April 2022".

Which Machines Can Use Red Diesel?

A machine or appliance that is not a vehicle can use red diesel when it is used for tree work, wherever the job is: a garden, a street or a client's land. HMRC's own list for arborists and tree surgeons includes generators, woodchippers, stump grinders and MEWPs (Excise Notice 75, section 7.7).

Towed and mounted machines. HMRC treats a machine that is built into, mounted on, carried or towed by a vehicle as a separate machine, as long as it isn't powered by the engine that drives the vehicle (Excise Notice 75, section 4). So:

• a road-tow chipper with its own engine is a machine, and can run on red diesel for tree work;
• a crane or chipper on a truck that runs off the truck's engine is part of the vehicle, so the vehicle rules apply.

Self-propelled and tracked machines. HMRC lists chippers, stump grinders and MEWPs without saying whether a self-propelled or tracked one counts as a "vehicle", and the law doesn't define "vehicle" for this purpose. If yours drives itself, ask HMRC's Mineral Oil Reliefs Centre before you rely on red diesel (the contact is in Excise Notice 75).

Which Vehicles Can Still Use It?

Vehicles are narrower. For tree work, a qualifying vehicle can use red diesel only when:

• the work counts as horticulture: trees, shrubs and woody plants in gardens; or
• the work counts as forestry: work in a forest or a commercial forestry enterprise, including growing and harvesting timber. HMRC: "Cutting down trees anywhere else is not forestry work, even if you sell the timber" (Excise Notice 75, section 13); or
• an agricultural vehicle (for example a tractor) is cutting hedges or trees bordering public roads, or bordering verges that border public roads (Schedule 1A, paragraph 2).

An ordinary van, pickup or tipper truck needs fully duty-paid diesel. HMRC says vehicles built mainly for carrying goods are trucks, not agricultural vehicles, even when the load is for farm or forestry work (Excise Notice 75, section 3.2).

Not allowed for vehicles (HMRC's examples):

• playing fields, livery yards, stables, someone's private land that isn't a garden, and the side of the road (unless it's an agricultural vehicle cutting hedges or trees that border a public road, as above);
• landscaping;
• the grassed areas of parks and other recreational areas;
• wasteland.

These come from Excise Notice 75, sections 12–14. The machine rule above is different: a chipper or grinder used for tree work on those sites is still allowed.

Firewood and Timber

HMRC accepts chipping, shredding or fine cutting of logs and branches you've harvested as part of a forestry operation, and simple cutting and drying of harvested logs for firewood (Excise Notice 75, section 13). These are HMRC's forestry rules: forestry harvesting must be in a forest or a commercial forestry enterprise, and "cutting down trees anywhere else is not forestry work". So they don't cover logs from garden or street jobs. Your chipper and grinder are still fine for tree work (section 7.7). For a log processor, or a vehicle moving logs from tree-surgery jobs, ask HMRC's Mineral Oil Reliefs Centre before you rely on red diesel. In England, firewood sold in amounts under 2 cubic metres must be certified Ready to Burn (GOV.UK). See Logs, Timber & Firewood for what sellers list.

What Happens If You Get It Wrong?

• Seizure. HMRC says it will seize any vehicle or machine using rebated fuel when it isn't allowed to. It may return it for a fee (Excise Notice 75, section 11).
• Civil penalty. The greater of 5% of the duty involved or £250 (Finance Act 1994, section 9). HMRC can also charge the duty itself for up to 4 years back and a penalty based on how much illegal fuel was used.
• Criminal offence. Misusing red diesel on purpose, to get round the rules, is a crime. For offences since 22 February 2024 the maximum is 14 years in prison, an unlimited fine, or both (Hydrocarbon Oil Duties Act 1979, section 13). HMRC says it brings criminal cases in more serious cases, such as assault, repeat offending or dishonesty (Excise Notice 75, section 11).
• Fuel left in the tank. Red diesel still in a tank when the machine is used for something that isn't allowed can be forfeited (section 13(6)). HMRC tests for chemical markers, not just the red dye.

Practical Rules for an Arb Business

1. Keep red diesel to your machines. Chipper, stump grinder, MEWP, generator: yes, for tree work.
2. Don't run a dual-tank system. HMRC doesn't permit tanks that let a vehicle or machine swap between rebated and full-duty fuel, and you must not mix the two in a tank.
3. Switching a machine to other work? If a machine is going to do something that isn't an allowed purpose, it must not have red diesel in its tank. HMRC tells hire firms to flush tanks between uses or use full-duty fuel throughout.
4. Expect your supplier to ask. Fuel suppliers must take reasonable steps to check you are entitled and keep records of what the fuel is for (HMRC: Excise Notice 192).
5. Hiring a machine out? Read sections 7.3 and 14 of Excise Notice 75 first. Whether red diesel is allowed depends on what the machine is used for, and you may need to flush the tank between hires.
6. Buying used? Ask what fuel a machine has been run on, especially a self-propelled one. Our used wood chipper buying guide and stump grinder buying guide cover the other checks.

FAQ

Can I put red diesel in my wood chipper?

Yes, if it is a machine (not a vehicle) and you are using it for tree work. HMRC names woodchippers used by arborists and tree surgeons. A road-tow chipper with its own engine counts as a machine. For a self-propelled or tracked chipper, check with HMRC first.

Can I use red diesel in my tipper or pickup?

No. An ordinary van, pickup or tipper isn't a qualifying vehicle type, so it needs fully duty-paid diesel.

Can my tractor use red diesel for hedge cutting?

An agricultural vehicle can use it for cutting hedges or trees bordering public roads (or bordering verges that border them), and for allowed agricultural, horticultural or forestry work. Hedge cutting elsewhere follows the rules above. Our hedge cutting regulations guide covers the nesting season and other rules.

Does this apply in Northern Ireland?

Yes. The rules apply across the UK.

Is HVO treated differently?

Rebated HVO and biodiesel follow the same rules as red diesel. HVO bought at the full road-fuel duty rate can be used anywhere.

Where do I check the current rules?

HMRC's Excise Notice 75 is the current guidance for users, and Schedule 1A of the Hydrocarbon Oil Duties Act 1979 is the law. Rules change: check them before you rely on this guide.

For keeping the machines themselves in good order, see our wood chipper maintenance schedule and PUWER guide.