I rise to support my hon. Friend the Member for Putney (Justine Greening). Her amendment makes a lot of sense, and I hope that the Minister will simply concede that. I am sure that the Government intend the tax exemption to be available only on the first sale-and-purchase transaction. The...

I rise to support my hon. Friend the Member for Putney (Justine Greening). Her amendment makes a lot of sense, and I hope that the Minister will simply concede that. I am sure that the Government intend the tax exemption to be available only on the first sale-and-purchase transaction. The...

Current costs—far higher than any planned for by the Treasury—are such that the market is already sending dramatic signals to the wider economy. The amendment would be an important way for the Government to send the signal that they understood the burdens faced by rural economies and the important role...

Current costs—far higher than any planned for by the Treasury—are such that the market is already sending dramatic signals to the wider economy. The amendment would be an important way for the Government to send the signal that they understood the burdens faced by rural economies and the important role...

I am probably the first hon. Member to address the amendment whose constituency does not contain any remote rural parts.

I am probably the first hon. Member to address the amendment whose constituency does not contain any remote rural parts.

I shall take the intervention of the hon. Member for Na h-Eileanan an Iar (Mr. MacNeil) before moving on.

I shall take the intervention of the hon. Member for Na h-Eileanan an Iar (Mr. MacNeil) before moving on.

The hon. Gentleman is right, and two separate costs are involved here. The first is the cost to the businesses, which are often marginal: for instance, although they have had a very good season this year, one of them may still not have made any money. However, the second cost...

The hon. Gentleman is right, and two separate costs are involved here. The first is the cost to the businesses, which are often marginal: for instance, although they have had a very good season this year, one of them may still not have made any money. However, the second cost...

I will be guided by you, Sir Alan. We wait with keen interest to ascertain whether the Conservative party has anything meaningful to say about reducing, for example, private car journeys. At the moment, it seems big on criticism—

I will be guided by you, Sir Alan. We wait with keen interest to ascertain whether the Conservative party has anything meaningful to say about reducing, for example, private car journeys. At the moment, it seems big on criticism—

That is a fair comment. It has many of the characteristics of one of the devolved Assemblies, but not all of them. It would also be fair to ask whether elected executive mayors, taking on a full-time role in managing a big city, could reasonably argue that they should be...

That is a fair comment. It has many of the characteristics of one of the devolved Assemblies, but not all of them. It would also be fair to ask whether elected executive mayors, taking on a full-time role in managing a big city, could reasonably argue that they should be...

The original explanatory memorandum to the statutory instrument excluded flats and maisonettes. So will the Exchequer Secretary confirm that, when she talks about flats, she means that flats and maisonettes are now included?

The original explanatory memorandum to the statutory instrument excluded flats and maisonettes. So will the Exchequer Secretary confirm that, when she talks about flats, she means that flats and maisonettes are now included?

I declare an interest as a member of the Institute of Chartered Accountants. I do not understand why the institute and other organisations were put to the trouble and cost of becoming involved in a consultation that lasted for only eight weeks when I understand that the Government recommend minimum...

I declare an interest as a member of the Institute of Chartered Accountants. I do not understand why the institute and other organisations were put to the trouble and cost of becoming involved in a consultation that lasted for only eight weeks when I understand that the Government recommend minimum...