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Business Rate Supplements Bill

That I understand, my Lords. The Government are going to have to address themselves to the issue irrespective of the timing of the letter. However, there is a sincere apology on that front which my noble friend wishes me to convey. It would have helped if the issues had been made clear earlier. Crossrail is an important dimension of the Bill, but it is not the Crossrail Bill. We are constructing legislation for schemes in which local authorities will be in partnership with business for the economic development of areas, and Crossrail is a striking illustration of that. Noble Lords opposite have suggested that Crossrail in London should be the sole purport of the Bill, but it is not. Therefore it will not do to suggest that the Government’s response to the issues raised in the Bill should be constructed solely in terms of Crossrail. As a consequence, in defence of the HMRC, the response in the letter quite properly talks about a wider generality than the specifics of Crossrail. I have listened very carefully to the case presented by the noble Lord, Lord Jenkin, which was ably supported by the noble Lord, Lord Brooke, who has a keen interest in this matter, and I recognise what the noble Lord, Lord Bates, offered in the way of support from the Front Bench. Of course the issue will be pursued and examined further. The letter is constructed against the generality; noble Lords have emphasised specifics. I cannot at this stage go any further than I have with regard to the letter, which makes it absolutely clear that I can offer no comfort in relation to the deductibility of voluntary contributions in a general sense but that the Inland Revenue will consider the issues on a case-by-case basis. Noble Lords are saying that the case-by-case basis is particularly strong in relation to Crossrail and ought to commend itself to the Government. They have argued that point strongly today and I understand the strength of the argument. But they will respect that I am defending a Bill which concerns not only the issue of Crossrail but has a general import.