Road Legal

HM Revenue and Customs is expected to amend the list of vehicles that are permitted to use rebated fuel. Unlicensed vehicles not used on public roads will need to make a SORN (Statutory Off-Road Notification) declaration; the tractor/agricultural, limited road use and mobile crane categories will be reworded; and the road construction vehicle category will be removed. In addition, there will be two new categories: road surfacing vehicles and agricultural material handlers.  The changes are expected to take effect from 11 April 2007.

HM Revenue & Customs - diesel fuel for road vehicles