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Finance Bill

The hon. Gentleman did make that point, but that is not in the proposal that is before us to vote on. He proposes giving the Minister power to define such matters in regulations; I shall return to that point later. There are further questions. What are the qualifying criteria for retail outlets? How is the identity of the person claiming the rebate to be verified? Should the proposal be met by a commensurate tax rise elsewhere? The debates have already established pretty clearly that the use of the derogation in France has raised fuel rates in some areas, in order to pass on the reduction to others. The hon. Gentleman and his party would have to answer that question. In Committee, the Liberals simply said that they would favour a tax cut. I am simply saying that that is not how the derogation appears to be working in France at present.