Fuels Mrs. Spelman To ask the Chancellor of the Exchequer which local authorities have been fined by HM Revenue and Customs since January 2008 for using red diesel in local authority tractors and agricultural vehicles. Sarah McCarthy-Fry Where HMRC deals with irregularities other than by prosecution, such as by assessment of duty, it is not its practice to publish the details of individual cases. The total duty assessed in cases of misuse of red diesel, and the number of cases where misuse has been detected, are published in HMRC Autumn Performance Reports at: www.hmrc.gov.uk/about/reports.htm