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Finance Bill

We always try to be reasonable and consider how these matters can sensibly be policed. I know what the hon. Gentleman means, but what looks simple from his constituency might not look simple at the DVLA, which would have to issue all the licences. I hope that Opposition Members will accept that there are already exemptions, and will consider that working vehicles that are used off-road can use red diesel. Red diesel rates are lower than ordinary petrol rates and are therefore worth a considerable amount of money. Red diesel and main road fuel differentials widened under the 2007 Budget, which gives some advantage to people who use red diesel. That has not been mentioned, but it should not be sniffed at. The amendment would clearly be administratively burdensome and complex, confusing for motorists and difficult to police. As the hon. Member for Fareham said, it would be difficult to keep within boundaries. I am therefore in sympathy, but I am afraid that I am unable to think of a workable definition for the purpose of the amendment, so I invite the Committee to reject it.