To ask the Chancellor of the Exchequer whether an impact assessment was produced in relation to the guidelines issued in January 2008 on local authorities using red diesel in agricultural vehicles. (275753)

An impact assessment on the changes to the schedule of vehicles entitled to use rebated gas oil (red diesel) was published in December 2006, and is available on HMRC’s website (www.hmrc.gov.uk). A memorandum of agreement published in January 2008 clarified this legislation in relation to agricultural vehicles.