---

Finance (No. 2) Bill

The hon. Gentleman makes a very good point. Islanders have to pay vehicle excise duty, fuel tax and VAT. Indeed, if my constituents want to take their cars to the mainland, they have to pay a high fare to Caledonian MacBrayne, so the hon. Gentleman has made a valid point. To sum up, I urge the Government to accept new clause 4, which would allow studies and further analysis to be carried out. The Government could later table the orders on which we could vote, allowing the burden of fuel duty on remote and island communities to be lowered. I would certainly include all the Scottish islands in the definition of a remote area. More detailed study has to be done in order to establish exactly where to draw the line on the mainland. Urgent action is required. We have had centuries of population decline, and unless drastic steps are taken I am afraid that that will continue.