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Finance Bill

No, I have not got a 4x4, either. I sympathise with the concerns raised by the hon. Member for Dundee, East (Stewart Hosie), who made a persuasive case for his amendment. However, we are working in a matrix of ways to determine the exemption that owners of such vehicles will apply for. Part of that is about location and about what is rural and remote—no part of Fareham is rural and remote, which makes things easy. That matrix is about employment, too. The hon. Gentleman specified some occupations—agriculture, forestry and people working in ski resorts—but it would not take very long to come up with some more suggestions. What about a rural shopkeeper, who might use his 4x4 to load up at a cash and carry? Where do we draw the line in defining the occupations that should be supported through the exemption? The third element to the matrix is the type of vehicle that will be used. I understand as well as anybody that some vehicles will be seen as a lifestyle choice or fashion statement in one context and a lifeline in another context. The context will depend on where a particular a four-wheel drive vehicle is, who is using it and what its purpose is. That makes it quite difficult to say how we should characterise the types of vehicles that should qualify for the exemption. My concern is that accepting the amendment would put us at risk of having to produce detailed and complex regulations, which would create uncertainty in the minds of taxpayers. They would be expensive to comply with because, when applying for a new VED disc, people would have to provide not only valid MOT and insurance certificates, but proofs of residence, occupation, and whether the job was part or full-time. The process would create a burden for people applying for exemptions, and it would not be as straightforward as the hon. Member for Dundee, East suggested.