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Finance Bill

The hon. Gentleman has talked about remote rural areas, and I am sure that he would include the county of Sutherland in that description. He will be aware that crofters, who I hope would be included in his description of those affected, have a particular problem. Very often, the working vehicle is the only vehicle—it is what takes the ewes to market and the children to school. The county is the area with not only the highest diesel price, but the greatest distance between filling stations. Taken together, those factors create real need, and there is no public transport to ameliorate the difficulty.