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Finance Bill

Indeed, I agree with the hon. Gentleman. His demeanour suggests that we are at odds, but that is not the case. We all agree on the need for differentials in vehicle excise duty to try to influence behaviour and that, in some circumstances, when there is no alternative—the best example is in a rural setting on a farm—an exemption is necessary. The only point of controversy or dissent that I make is that the exemption should not be too widely drawn. The amendment cannot satisfy us that that would be the case because it leaves the matter open. The Liberal Democrats agree with the principle of the amendment and are sympathetic to the concerns of people throughout the United Kingdom who are in the circumstances that have been outlined. We therefore intend to support it.