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(Clauses 1, 4, 8, 189 and 209, Schedules 1, 23 and 33, and certain new Clauses and new Schedules relating to value added tax)

I wish to speak principally to new clause 7, but, in passing, I associate myself with the remarks of the hon. Member for Sittingbourne and Sheppey (Gordon Henderson), particularly on seaside and coastal towns. I have received a letter on precisely those issues from my holiday village, Martin Mere, in Blackpool, which has caravan sites as well as wonderful beaches. My right hon. Friend the Member for Exeter (Mr Bradshaw) eloquently described the broader issue. I do not want to dwell on the architectural glories of churches, but in my constituency, churches and places of worship have done immensely valuable work in adapting their buildings for community and voluntary sector use. That is why I was mystified when I raised the issue in Prime Minister's questions today. He had a bizarre brief on swimming pools in Tudor houses. We do not have many swimming pools in Tudor houses in Blackpool, but we have many of the churches and places of worship to which I referred. Incidentally, although it will suffer massively from this proposal, this is not just an issue for the Church of England. Many of the reformed and independent Churches, the Roman Catholic Church and other denominations and religions also do immensely valuable work.