16. Mr. NicholasBaker asked the Chancellor of the Exchequer if he has received representations about the rules concerning the use of rebated fuel in farm vehicles.
§ Mr. BrookeI have received about 10 letters over the last six months on these long-standing rules.
Mr. BakerI am grateful to my hon. Friend for that long-thought-out and carefully delivered reply. Is he aware that the effect of these rules, certainly as administered by the Inland Revenue, is to say that tractors may not be used, for example, in fetes and on community occasions in villages to help carry floats at carnivals and other such community projects? Is that not a ridiculous restriction on the use of tractors?
§ Mr. BrookeCustoms and Excise, which in fact administers these rules rather than the Inland Revenue, is a very old-established organisation. It is true that anxiety in the Farming News during the past year suggested that Customs officers had been instructed to intensify checks on the use of farm tractors. In fact, that was not true. In terms of community and charity work in rural areas, the law is complex because of associated use of public roads. In practice, few difficulties have arisen, and grass-cutting, not on a public road, is allowed. As to charity work, this would require a change in the licensing law and that would come under the Department of Transport, but in practice few difficulties arise.