House of Lords (Members’ Taxation Status) Bill [HL]

My noble friend is entirely right. As far as I know, no significant number of people lives on Rockall, but it is visited on a regular basis. I believe that a naval party goes ashore every so often just to check up on it. I am not trying to be facetious; I am trying to draw attention to difficult issues relating to some of the territories included in my noble friend’s amendment and, indeed, to some that may not be included. It is important that we treat places of a similar status in an equal manner. I hope that my noble friend is satisfied that the three lists included in his amendment are correct. If not, we may have to reflect further on what he is proposing.