Charging fuel tax on smallcraft hinders many small businesses, eg small fishing craft, charter yachts etc.
Allow smallcraft including recreational craft (yachts etc) to use red diesel. Fuel tax helps pay for the road network and is charged to road users. It is also now charged for yachts and small boats – but they do not use the roads!
Red diesel has not had fuel tax paid on it. It is used by agricultural vehicles and large ships / fishing craft that do not use the road system.