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> They could get an exemption for certain uses if they really needed it

In the UK (and maybe everywhere else?) agricultural diesel ("red diesel") is taxed separately from consumer petrol/diesel.



Similar things exist in the US. They sell dyed fuels tax-free (or at a lower rate, I forget). You can apparently also claim a tax refund if you use taxed fuel for farm purposes.

http://www.irs.gov/publications/p225/ch14.html#en_US_2014_pu...




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