Red diesel representations

Summary

The requester sought records of direct discussions between the Isle of Man Treasury and the UK Government regarding red diesel reform in 2021 and 2022. The Treasury released some correspondence but withheld specific details citing an exemption for personal data.

Key Facts

• The request was based on a Manx Radio interview where the Treasury Minister claimed representations were made to the UK Government.
• The Treasury confirmed that direct discussions occurred between Customs and Excise and the UK Government.
• Some information was withheld because it constituted personal data of individuals other than the requester.
• The Isle of Man is obliged to align its customs and excise duties with the UK under the 1979 Customs and Excise Agreement.
• The response included an email exchange from October 2021 between Lucie Kennedy and HMRC regarding fuel definitions.

Data Disclosed

• 2022-02-24
• 2022-04-12
• 2021
• 2022
• 23 February 2022
• 13 October 2021
• 11 October 2021
• 11th minute
• section 25
• Article 5
• Article 6
• 2291909
• 1979

Exemptions Cited

• Section 25 of the Act (absolutely exempt personal information)
• Data Protection (Application of GDPR) Order 2018
• Article 5 of the General Data Protection Regulation

Original Request

In an interview with Manx Radio first broadcast on 23 February 2022 (initially as part of the Mannin Line program, and then repeated during that evening's Agenda program) the Treasury Minister claimed that representations had been made to the UK Government on the issue of red diesel. I request all records of those direct discussions with the UK Government on this issue during the 2021 and 2022 calendar years.

Data Tables (1)

Full Response Text

From: @hmrc.gov.uk To: Kennedy, Lucie Subject: RE: Red Diesel reform Date: 13 October 2021 13:27:23 Caution: This email is from an external sender. Please take care before opening any attachments or following any links. Dear Lucie Thanks for your email. The definition that HMRC applies is set out in Excise Notice 75 (Fuel for use in vehicles). This defines agriculture as the science and art of cultivating the soil, growing and gathering in crops, and rearing of livestock. Accepted agricultural activities include the breeding or rearing of animals for food, wool, skin, fur or for use on the farm land, the growing or harvesting of edible plants for food, fuel or industrial use and the upkeep of agricultural land set aside for environmental management schemes. The fuel duty notice also includes information about the activities not accepted as falling within the definition of agriculture. It would be useful if you could provide some more detail of the operators involved in carrying out the meat processing work, including the type of activities. Non-commercial purposes can include premises being used to provide a public service that is not for a fee or for charitable fundraising. You cannot use rebated fuel where premises are being used for the purpose of making a profit, for example a school or hospital that charges fees, as the premises would be considered as being used for commercial purposes. You can use rebated fuel for electricity generation for homes and other premises being used for non-commercial purposes, including those that use back-up generators to ensure a continuous electricity supply. You can use rebated fuel for heating premises being used for non-commercial purposes, including, for example, domestic homes, places of worship, NHS hospitals and townhalls. We will be publishing guidance shortly about these changes and will let you know when this has been finalised. Kind regards | Policy Adviser | Excise & Environmental Taxes Policy Design | Indirect Tax Directorate | HM Revenue & Customs OFFICIAL From: Kennedy, Lucie Sent: 11 October 2021 11:09 To: (CS&TD) Subject: Red Diesel reform Dear As an introduction I am Lucie Kennedy and I am the team leader for legislation and policy at Isle of Man Customs and Excise. I’m not sure how aware you are of the relationship between the UK and IOM in relation to customs and excise matters, but as a basic outline, the IOM is obliged to keep our customs and excise duties and reliefs in line with the UK, as part of the Customs and Excise Agreement 1979.

Freedom of Information Seyrsnys Fysseree

The Treasury Government Office, Douglas Isle of Man, IM1 3PU

Telephone: (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im

Our ref: 2291909 12 April 2022

Dear ###

I write further to your request which was received on 24 February 2022 and which (subject to the clarification you provided) asks as follows -

In an interview with Manx Radio first broadcast on 23 February 2022 (initially as part of the Mannin Line program, and then repeated during that evening's Agenda program) the Treasury Minister claimed that representations had been made to the UK Government on the issue of red diesel. I request all records of direct discussions with the UK Government on this issue during the 2021 and 2022 calendar years.

As advised in our subsequent exchange with you, within the interview to which you refer, the Treasury Minister made further comments relating to the issue of red diesel and the Island's representation to the UK Government regarding such. These can be listened to again via Manx Radio's You Tube channel - https://www.youtube.com/watch?v=2r2eya7VRkE (from approximately the 11th minute onward).
You will have noted that during this interview, and in response to a question relating to whether we commented on the UK Government's consultation on the red diesel proposals, the Minister advised that he thought that we had made representations but he was not certain whether these had been made formally through the consultation process, or via “direct discussions.” I am pleased to enclose at the appendix to this response a copy of the direct discussions between Customs and Excise and the UK Government relating to the issue of red diesel. While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested because it is absolutely exempt under section 25 of the Act (absolutely exempt personal information). The reasons why that exemption applies are that: • The Treasury is satisfied that the information amounts to personal data of which you are not the data subject; and

• The Treasury is satisfied that disclosure of the information would contravene one of the data protection principles as set out at Article 5 of the General Data Protection Regulation as it applies in the Isle of Man pursuant to the Data Protection (Application of GDPR) Order 2018, namely that the Treasury can only disclose the information where it would be fair, lawful and meet one of the conditions for lawful processing in Article 6 and in this case, none of those conditions have been met. Please quote the reference number 2291909 in any future communications.

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