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.....I understand that we may expect an announcement that a fixed proportion of the purchased fuel will be taxable at the lower heating rate.....

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This will be an interesting challenge for many of the staff who man the fuel stations. They will have to work out x% of total sale volume at Y p/litre and (100-x)% at Z p/litre. Also what will the pump readout say? It will only give the sale price at the commercial red diesel rate....
Unworkable in my view but then this government specialises in dreaming up unworkable and impractical solutions to most things.
The easy solution would have been to apply the minimum rate of tax for all red sales and let commercial operators claim back the extra tax paid as they do their VAT. Or ignore the EU....

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