§ Mr. DavidsonTo ask the Chancellor of the Exchequer what conditions apply to the supply of diesel fuel to farmers at a reduced rate of duty. [137778]
§ Mr. TimmsThe use of diesel charged at the 3.13p per litre rate of duty (red diesel) is restricted by schedule 1 to the Hydrocarbon Oil Duties Act 1979. This usually means that farmers can use red diesel only in agricultural vehicles, including tractors, that are used solely for purposes relating to agriculture.