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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 beg to differ. It will affect one particular sector. It is rather convenient that the Chief Secretary to the Treasury, who has Aviemore in his constituency, has been much more amenable to this tax cut than to a tax cut for disabled people not only in my constituency but in Skye, in the highlands of Scotland and right across the country. It is a disgrace that the Government said no to me when I asked for assistance for disabled people but then said yes to a request from the Chief Secretary to the Treasury, who has a major constituency interest. I want the Exchequer Secretary to tell the Committee how much this tax cut is going to cost the Treasury, and to undertake to look into the matter, for the benefit of disabled people and not of skiers.