Key points:
- HMRC has filed a winding-up petition against Element 2 Limited, advertised in The Gazette on 30 October 2026.
- A separate application seeks to place the company into administration at the High Court in Manchester.
- Founder Tim Harper, who left the company in December 2024, wants an independent examination of its finances and governance.
- Harper says he is exploring a rescue through a solvent restructuring or an insolvency process.
- The case raises questions about the future of hydrogen refuelling for trucks in the UK.
Two legal proceedings
According to a statement published by Tim Harper, a winding-up petition by HMRC against Element 2 Limited was advertised in The Gazette on 30 October 2026. A separate application seeks to place the company into administration in the High Court in Manchester.
Harper stresses that “neither proceeding, by itself, establishes that the company has entered liquidation or administration”. The court will decide on the petition at a hearing.
A winding-up petition is usually filed by a creditor that is owed money. If the court grants a winding-up order, the company is liquidated and its assets are sold to pay creditors. The amount owed to HMRC has not been disclosed.
Founder calls for an investigation
Tim Harper founded Element 2 in 2020 to build a national hydrogen refuelling business for heavy commercial transport. He stepped down as CEO and director in December 2024 and says the directors have managed the company since then.
He is now calling for “an independent examination of the company’s financial and governance history” to establish the facts. He also wants independent scrutiny of any transfers of assets involving connected parties.
Harper says he is “exploring whether a credible alternative rescue can be developed”, either through a solvent restructuring or an insolvency process. He has invited investors, creditors and industry partners to contact him. He stresses that he acts independently and does not represent the company or its board.
From first public stations to court
Element 2 was one of the most visible players in the UK’s young hydrogen market for trucks. Together with Exelby Services, it worked on the first public hydrogen refuelling stations for HGVs at motorway service areas and obtained planning permission for two sites.
The company aimed to build a nationwide network that would allow hauliers to run hydrogen trucks on long-distance routes. Its problems now raise questions about how quickly such infrastructure can be built without stable funding.
What it means for hauliers
For operators testing hydrogen trucks, the availability of refuelling stations is a key condition. If Element 2’s network does not survive, fleets may have even fewer places to refuel, and the business case for hydrogen HGVs will become harder to make.
The UK government is supporting zero-emission trucks through its ZEHID programme, which has so far focused mainly on battery-electric vehicles and charging. Most manufacturers also see battery-electric trucks as the main route for long-distance transport this decade, with hydrogen expected to play a role later.
The outcome of the court proceedings will show whether Element 2’s assets and sites can be saved and taken over by another operator. Until then, fleets considering hydrogen should check the status of the stations on their routes before ordering vehicles.
