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Finance Bill

As always, that point was extremely well put by my hon. Friend. It is difficult to get about a farm in a Nissan Micra in January, and anyone who attempted to do so would not be running a very successful farming enterprise. There are circumstances, to which I referred earlier, where it is necessary to have a vehicle that can pull more weight or operate on more unsympathetic terrain. That is most obviously the case for farming but other examples, such as forestry, have been given. Let me inject a note of reservation into our deliberations. The amendment is widely drawn, and some will be concerned that it does not include a definition of a working vehicle, but leaves that to the Treasury. The hon. Member for Argyll and Bute (Mr. Reid) said that some people may believe that the First Minister is transported in a working vehicle but others may be less sympathetic to that view.