THE COMMISSIONERS FOR HIS MAJESTYS REVENUE AND CUSTOMS v ECO DRY ENERGY LTD Case No: 2400027105
19th August 2025
The judge found that the processing of timber, felled in a forest but transported elsewhere for processing, into firewood for heating fell within the definition of “forestry”. Therefore, HMRC’s seizure of vehicles used in the processing (but not including transportation of the timber on the road) because they used rebated oil (red diesel) was unlawful.
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