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Finance Bill

The hon. Gentleman's paper has been much prayed in aid and I pay tribute to the work that he has done to try to solve some of the practical problems. His eightfold classification would produce many tiny little pockets scattered all over Scotland, especially south Scotland, where the duty differential would apply. Not all of those areas experience higher fuel prices than the norm, within a reasonable fluctuation. Not all of them have similar prices either, as there is a wide variation. Some of that variation has to do with the normal workings of the petrol market and the fact that we do not mandate a single price for petrol across the country. Some of it may well have to do with rurality, but that is difficult to distinguish. Drawing boundaries on that basis would create many tiny little areas where fuel duty was lower than in other areas. Another aspect of the plan produced by opposition Members is to move the duty point from petrol distribution networks and oil companies to individual petrol stations, but that would be very difficult to achieve administratively and is not something that I would wish to do unless I could see major benefits accruing from the change. I do not believe that major benefits would accrue from that change, and that is another practical and administrative difficulty with the solution that hon. Members have produced. I recognise the difficulties, but I remain unconvinced that these proposals are the right way to tackle them. Therefore I ask the Committee to vote against amendment 5.