Finance Bill

The hon. Lady gets my brass neck of the day award. Three minutes ago, she suggested a very complicated vehicle excise duty scheme with exemptions for registered users in rural areas. She moved on, barely pausing for breath, to suggest a very complicated parallel aircraft vehicle excise duty, but possibly with exceptions for rural flights to the Isles of Scilly and so on. Now she has moved on to claim that the Government are responsible for all kinds of complicated tax measures that she decries the complications thereof. I congratulate her.