You can actually claim offroad subsidy for your fuel use of any equipment - you have to use enough to justify the hurdle and paperwork involved. It is that simple- Lets just say years ago with my marine diesel accounts we did it , farm use diesel , all off road vehicles on farm we did it . All that construction equipment building new roads that is moved via low loader lighting towers, construction cranes - all would be claiming it - thousands and thousands of off road diesel used. Interestingly it is also used by people who are making fuel from chip oil and then using it off road assuming they have paid duty to start with. .
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