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Finance Bill

The hon. Gentleman is absolutely right in every regard, including his comments about Sutherland. Crofters are defined in a number of ways; there are Acts that define crofting. Crofting is employment, but in a sense it is also a way of life. The hon. Gentleman is absolutely right to say that the vehicle is not only necessary for the job of crofting; given the location of some crofts, it is also absolutely essential to get to the front door from what passes as the main road. I turn to the support for the measure that I propose, or one similar to it. Jim McLaren, president of the National Farmers Union Scotland, said:"““The Chancellor is clearly trying to penalise those driving big cars in city centres, but hikes in excise duty…will also be penalising those who have no alternative. Particularly after the ""dismal year faced by many farmers in 2007, an extra 'showroom' price hike on what is an essential business tool is another slap in the face.””" Anna Davies of the National Union of Farmers Scotland put it more clearly when she said only two weeks ago:"““The NFUS has long stressed that 4x4 vehicles are essential for farmers and changing the tax bands to penalise more heavily polluting vehicles will penalise farmers who have no choice but to use these types of vehicles. The key for farmers is band G. An increase in the band G rate vehicle excise duty will have a detrimental impact on farm businesses, since farmers are not able to purchase a vehicle that has lower CO2 emissions and is still able to do the job required of it around the farm.””" When she sums up, I hope that the Minister will comment on that technical matter. The NFUS says that farmers have no alternative, and that they simply cannot purchase vehicles with lower emissions that are able to do the job on the farm. In addition, I hope that the Minister will be a little more generous than she was when she responded recently to a senior Member of the House. In answer to an oral question, she said that he was"““the epitome of Range Rover man.””—[Official Report, 24 April 2008; Vol. 474, c. 1449.]" I shall spare the hon. Gentleman's blushes, Sir Nicholas, but that answer suggests that the Government believe that all the people who drive 4x4s—be they brand new Range Rovers or a beat up old Land Rover on a hill farm—are really just versions of the same person, and that they drive the same cars for the same reasons. That, of course, is wholly and utterly wrong. The National Gamekeepers Association has said that it is worried about the impact of increased 4x4 taxes on what it considers to be essential rural work. Alex Hogg, chairman of the Scottish Gamekeepers Association, said that four-wheel drive vehicles were"““essential tools for Scotland's gamekeepers, and rarely travel further than rough tracks or estate roads. Gamekeepers use these vehicles for 365 days of the year, and like farmers we simply couldn't do our work without them. We are concerned that an increase in taxation would not only be unjustified in our case, it would also add an extra burden on the sector which is already under serious pressure.””" Once again, I hope that when she sums up the Minister will say something about the essential nature of 4x4 vehicles, and that she will take on board the assertion by the Scottish Gamekeepers Association that they"““rarely travel further than rough tracks or estate roads.””" They are clearly working vehicles, doing precisely what they are designed for. The people who use them do not earn big money: many are self employed and bear the full burden of the costs, and I hope that the Minister will take that into consideration in her reply. I want to say something about two other small groups of people—one, the employees of Scotland's five ski resorts, is very small indeed. They are a tiny group in the big picture, and people such as ski lift operators earn very low wages, but they are essential to keeping the ski resorts operating. They also ensure that nearby resorts and towns remain tourist destinations for 12 months a year. Such destinations are sited in parts of Scotland where the economy is very fragile. I fear that the unintended consequence of the fact that the Government did not consider the people employed in Scotland's winter sports sector will be that those people's lives are made harder.