Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the effect on carbon emissions of the heavy mineral oil excise duty reclamation scheme H049.

The horticultural producers’ relief scheme has carried a negligible cost to the Exchequer for the last six years, reflecting the very small amount of diesel used under this relief. HMRC publishes estimated costs of non-structural reliefs here: https://www.uktradeinfo.com/Statistics/Pages/TaxAndDutybulletins.aspx

The purpose of this relief is to support businesses in the horticulture sector with their fuel costs as horticulturists make a valuable contribution to the UK food supply.