The use of ‘red diesel’ in golf course maintenance vehicles

03 June 2016

As a result of several recent requests to the Helpdesk about the use of ‘red diesel’, to cross public roads for golf course maintenance the following information attempts to clarify the situation.

HMRC allow untaxed vehicles which are not used on a public road (one which is maintained at the public expense) to use ‘red diesel’ as a far cheaper alternative to its ‘white diesel’ counterpart. In terms of its chemical make-up there is no difference at all between the two diesels apart from the red dye which has been added to differentiate it and make it easier for HMRC to detect.

This means that those golf clubs who use their diesel powered machinery entirely ‘off road’ can use red diesel without fear of prosecution.

The difficulties arise where machinery is driven for a short distance along or across a public road to access another part of the course. If the machine is a self-propelled mower, then there is no problem and ‘red diesel’ can be used. If the mower is attached to another vehicle for propulsion, then ‘white diesel’ must be used no matter how short the journey; unless that vehicle is an exempt vehicle.

HMRC has traditionally allowed certain vehicles to be exempt, and thus permitted to use ‘red diesel’, if they are employed in the following:

purposes relating to agriculture, horticulture or forestry
cutting verges bordering public roads
cutting hedges or trees bordering public roads or bordering verges which border public roads
from 01 November 2013, gritting of roads, including travel to and from where gritting takes place, and for the collection of equipment and material for gritting

There are many who will argue that maintaining a golf course falls into horticulture, however, HMRC has stated that in their view, “the preparation and maintenance of grassed areas intended for sport and recreational use is not horticulture”.

Therefore, golf clubs who use ‘red diesel’ to move across or along a public road must use ‘white diesel’ in those vehicles that are not self-propelled mowers. Unfortunately, the idea of having two tanks, one with each fuel, that can be switched as required has also been deemed illegal by HMRC.

The threat of punishment is real and at least one local council has been fined over £20k for using red diesel in its tractors whilst using public roads for its grounds’ maintenance operations.

The full transcript of HMRC’s publication on the subject can be read here.

By GCMA

More from Your Community

GCMA Teams Up with 59Club as an Official Education Partner

5 Dec 2025By Mark Shanley

Press Release The Golf Club Managers Association (GCMA) is delighted…

Announcing the Winners of the 2025 Women in Golf Awards

4 Dec 2025By Mark Shanley

The Women in Golf Awards announced its 2025 winners at…

‘Governance is key’ — David Holmes

3 Dec 2025By GCMA Content Team

Drawing on over two decades of experience, David Holmes shares…

John Steele

John Steele is a former professional athlete, sports coach, Olympic Leader and is the Executive Director of Sport at Loughborough University. He has been Chief Executive across a range of sectors. Drawing on leadership experience of nine different Olympic and Paralympic Games (including the amazing events at the Rio Games), John reflects on the lessons from this unique period in British sport and relays his fascinating views on creating high performing teams.

Indeed, inspired from PyeongChang 2018 Olympic Winter Games, by the most successful performance ever for Team GB, he has a whole host of new business and leadership insights into how this was brilliant performance was achieved and how it can translate back into your organisation.

John moved into the corporate world, before he enjoyed an outstanding career as a professional rugby player achieving international honours. After his playing career, he turned his hand to coaching and achieved the highest accolade for a British club coach by winning the European Cup with Northampton Saints. He then became Executive Director on the Saints Board during a period of unprecedented growth, and served on the England Rugby Board during the successful world cup campaign of 2003. It was no surprise that John’s talents were called upon to drive through a change and modernisation programme as CEO of the Rugby Football Union – a challenge that became controversial and ended in his departure from the post after only a year, but with his dignity and professional pride intact.

Headhunted by UK Sport, John took up post as CEO the day before London won the 2012 Olympic bid – and this promising start was sustained as he embarked on developing the UK’s high performance sport system, which he led for a six-year period of unprecedented success through the Beijing and London Olympic and Paralympic Games.

Post-London 2012, with the Olympic legacy in place and an obligation to continue inspiring a generation, John took up his post as Group Chief Executive of the Youth Sport Trust. He has also succeeded Steve Cram as Chairman of the English Institute of Sport, an organisation described as ‘the team behind the team’, which delivers a range of performance impacting solutions to over 40 Olympic and Paralympic sports and some non-Olympic sports.

This will close in 0 seconds

Dr Jo Salter MBE

Dr Jo Salter MBE is famed for becoming the first female fast jet pilot, having flown the Panavia Tornado ground attack aircraft during her services in the Royal Air Force. Joining the RAF aged 18, Jo has since taken Air Cadets into the skies as part of Air Experience Flights, become the Director of Global Transformative Leadership for PWC, and most recently become a Global Advisory of GenAI for PwC.

Jo has piloted flights in the Air Cadets Air Experience Flights and inspired countless budding armed service members to pioneer a male-dominated sector, having been the leader of an all-male squadron. Since leaving the military behind, Jo has established a strong business career working in roles such as Head of Technical Services for NetConnect, European Operations Manager for Automated Power Exchange and Managing Director of Saltin Ltd.

Having developed first-class expertise in leadership, analytical thinking and performing under pressure, Jo is now a highly sought-after public speaker to share stories from her time in the skies.

Jo is a passionate Trustee of The Royal Air Force Club and an Ambassador of the Global Angels charity, an organisation that gives communities around the world access to clean water, education, healthcare and encourages female and youth empowerment. Jo has also authored two books, titled Energy: 52 Ways to Fire Up Your Life and Become an Energy Angel and Energize: Spring Clean Your Mind and Body to Get Your Bounce Back Today and Every Day.

In recognition of her achievements throughout her career, Jo has also been named as one of the 50 Most Inspiring Women in the World by Harpers & Queen. She is now working as the Director of Global Transformation Leadership at PWC, after working in other roles such as Director of Risk Technology Strategy, Director Chief of Staff to Head of Technology & Investments and the Director of People & Organisations.

In 2022, Jo was invited personally by Tom Cruise to attend the premiere of Top Gun: Maverick. Most recently, Jo received an honorary doctorate of Arts from Bournemouth University.