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Autumn/Winter 2021 49 and expectations. There is also scope to work across Europe to understand other examples of good practice and how metrics can be obtained to enhance business performance. RED DIESEL HAE EHA has continued to lobby for clarity on arrangements and enforcement concerning the removal of red diesel use in construction from April 2022. HMRC has now provided further revised guidance and this will in time shape the regulations which give force to the changes. HAE EHA and others had argued for a transitional measure to help businesses manage and gradually reduce and eliminate red diesel stocks and that in equipment upto and after April 2022. HMRC have partly accepted this case and the latest guidance includes a new provision to “extend the scheme under which Commissioners may permit rebated fuel to be used where an amount equal to the rebate has been paid. It is intended that this will be used where a business retains stocks of rebated fuel after April 1st, 2022 for use in emergencies or for business critical reasons.” This and other new provisions will require amendments to legislation after the Budget. However, the latest guidance remains unsatisfactory concerning equipment used for both construction and agricultural uses. HAE EHA will share the updated guidance in the weekly newsletter and our website. The government also launched a Red Diesel Replacement Scheme backed by £40m of new funding to be awarded to successful bids. HAE EHA has been liaising with BEIS, DEFRA and Treasury officials about this scheme and we have publicised key dates for expressions of interests and bids in the weekly newsletter. << Full details can be found here: www.gov.uk/ government/publications/red- diesel-replacement-competition