At Budget 2020, the government announced that from the 1st April 2022, it will remove the entitlement for most sectors to use red diesel red diesel Red diesel (also known as gas oil, tractor diesel, cherry red and agricultural diesel) is a low-tax and therefore low-cost fuel that is widely used to operate registered off-road vehicles and permitted machinery. It can also be used to heat homes. https://www.speedyfuels.co.uk › faqs › red-diesel-faq Red Diesel FAQ - Rules & Regulations You Should Know , with the exception of agriculture, horticulture, fish farming, forestry, rail and non-commercial heating system users.