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Finance Bill

I would not want to discount it completely from a definition, but one would have to be careful about bringing carbon offsetting into the definition of a zero-carbon home. There have been carbon capture and storage projects in Norway for several years and in Saskatchewan, Canada. Most people would regard CCS, when properly carried out, as suitable CO2 offsetting. However, planting trees that then die—either naturally or prematurely—is not really CO2 offsetting. We need to be careful with the definitions. I urge the Exchequer Secretary, bearing in mind that she is a Treasury Minister—she is a very able Minister—to try as best she can to give the Committee some clarification, with regard to amendment No. 20, about what a zero-carbon home really is.