Clause 318 - Excepted machines etc

Part of Finance (No. 2) Bill – in a Public Bill Committee am 12:30 pm ar 18 Mai 2023.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of Gareth Davies Gareth Davies The Exchequer Secretary 12:30, 18 Mai 2023

Essentially, as the hon. Gentleman points out, the measure is to correct some unintended consequences. One of those does relate to lifeboats. The initial provision was to include lifeboats and their ability to use rebated fuel. It did not include tractors and geared machines, which enable lifeboats to get in and out of the water. It is not something that was raised as part of the consultation process initially, but it was raised after the legislation went through. We are now amending that to ensure that not only lifeboats but tractors and geared machines can use rebated fuel.