Following legislative changes introduced through the Finance Bill in 2021, from the 01 April 2022 sports clubs will no longer be able to use red diesel (rebated fuel) in club machinery unless they are registered as a Community Amateur Sports Club (CASCs) with HMRC.
Clubs that are not registered as a CASC will not be allowed to use red diesel for the following activities:
- For machines / appliances used for the purpose of maintenance of club land.
- Providing heating and the lighting of buildings, such as clubhouses and changing rooms.
The changes come following persistent lobbying from the RYA for red diesel to remain available for both the propulsion of boats as well as for uses related to running a club. Ensuring the availability of fuel at the waterside throughout the UK has been at the forefront of the RYA’s position for retaining the availability of red diesel at the waterside. The continued use of red diesel was granted for the use of propulsion for club owned boats as well as privately owned boats (except for private pleasure craft in Northern Ireland) on the practical grounds of the lack of availability of white diesel at the waterside.
The changes to red diesel have been introduced by HMRC with the aim of reducing climate change and cleaning up air quality in order to save lives.
You can find further information about when red diesel can be used on GOV.UK.
You can find guidance on registering your club as a CASC on the Club Support pages of the RYA website.