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Heritage

Like many hon. Members in the Chamber, my constituency includes a world heritage site—in my case, Edinburgh new town. Although most of the responsibilities for heritage in Scotland are devolved matters, the fiscal regime is a UK-wide responsibility. I do not know whether the hon. Gentleman will come to VAT later in his speech, but for my constituency’s interests I share the concerns expressed by the Committee about the current arrangements, which more or less discourage the repair of historic buildings and favour alterations and new builds. I hope that the Committee will continue to represent that concern for all of us throughout the UK who share that interest.