The Home Office does not hold the information requested.
Data on the number of fixed penalty notices (FPNs) issued under the new emergency COVID-19 health regulations, are published by the NPCC on a fortnightly basis. Information on the reason for which a fine was issued is included however the level of detail requested is not available. The latest statistics can be found here: https://news.npcc.police.uk/resources/fixed-penalty-notices-issued-under-covid-29th-may-v1
Policing is a devolved matter and FPNs issued by Police Scotland and Police Service Northern Ireland are reported separately by the respective forces.