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Finance Bill

Thank you for calling me, Sir Nicholas. I was caught slightly on my heels by the very brief speech by the hon. Member for Wolverhampton, South-West (Rob Marris) a moment ago. My party proposed differentials in vehicle excise duty to reflect the emissions from cars in advance of the legislation being introduced in 2001, and it remains our position that it is reasonable to persuade people of the merits of driving more fuel-efficient and energy-efficient vehicles by creating a differential in the vehicle excise duty that they pay. We are not, therefore, seeking to dispute that principle, but we are sympathetic to the amendment tabled by the hon. Member for Dundee, East (Stewart Hosie) for the reasons already outlined in previous speeches. Those in remote rural or agricultural settings do not find it practical to go about the business of running a profitable organisation using low-emission cars because such vehicles are not able to cover muddy terrain or pull sufficient weight, which farmers, for example, need to do to perform tasks in order to complete their duties.