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Finance Bill

The hon. Gentleman is quick to take offence. I am merely seeking to tease out some of the arguments that hon. Members are making. I merely raised the issue of other regional variations, and I am grateful for his acceptance that there will always be regional variations. Perhaps I can best describe the position of those who tabled the amendment by saying that they are trying to iron out some of the spikes. That is a perfectly understandable objective. Let me turn to the technical points. When this issue is raised every year, it is striking that very little detail is set out as to what constitutes a remote rural area. I know that that matter would be decided under regulations, but further detail would be helpful—[Interruption.] For the benefit of the Official Report, I should say that a map is being held up on the Liberal Democrat Benches. We have heard no details about what the population of such an area would be, or the land mass—[Interruption.] I am hearing comments from a sedentary position, but there is nothing in the amendment other than a statement that regulations will specify the details. There is nothing for the Committee to rely on.