---

Value Added Tax

I am grateful to the hon. Gentleman. It is entirely right that the House should consider all such evidence. I have quoted that example in my constituency, but I want to draw a slightly wider conclusion. Like most other businesses, that entrepreneur in my constituency uses Sage software. He has received a letter from his accountancy support office that says:"““You certainly aren't unique and we have had some customers dissatisfied with the fact we cannot update recurring invoices…the time scale we had to work with (7 days) to produce a utility meant that we were not able to accommodate all elements…for an automated…change. When we change back in January 2010 we will be able to plan better and create a utility that converts everything””." That is about notice, but Mr. Overton is concerned about direct on-costs to his business. If the proposal is about the Government helping his business, God help us all if they turn the other way. I want to close on a few simple considerations. The Government's idea of watering the economy with a fiscal stimulus is misconceived and will have the consequences that my hon. Friend the Member for Runnymede and Weybridge (Mr. Hammond) mentioned. I feel that it is the wrong approach. In a world in which the choices are difficult and the situation is dire—we acknowledge those facts—it would be better to concentrate on solutions that are specific to business and that are specifically about the availability of credit for those businesses.