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A company has enquired whether a chain machine used for working in a solar farm can use subsidised diesel. The DGT has responded that the use of this fuel depends on the objective configuration of the machine and whether or not it can be authorised to travel on public roads or land.
This clarification establishes that the eligibility for subsidised diesel is determined by the technical specifications and intended use of the machinery, rather than just its function, specifically focusing on its capacity to operate on public infrastructure.
The tax team reviews your specific situation.
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