I want to follow on closely from what the noble Lord, Lord Liddle, was saying. I believe that the Bill has to be changed somewhat. First, the emphasis should be more on the rural economy, of which farming is of course a key element. I believe that the way forward is to consolidate and formalise the diversification approach that many farmers have already moved on to. We should do so through the concept of the rural business unit, or RBU, as originally set out in 1992 in the Bunbury report of the CLA. At that time it was not adopted by the Government, but the CLA, of which I am a member, has developed the idea and recently presented it to the Treasury.
Historically, farmers have been among the earliest entrepreneurs, always open to new ideas of how to make the best use of areas of land, large or small. Equally, they have always seen themselves as being custodians of the land. That custodianship must continue to be buttressed by a strong and sensible planning system. The planning system that we have in this country is, together with the NHS, one of the two great inheritances from the post-war Attlee Government, and I have been rather concerned at stories that the Government are in some ways aiming to try to dismantle part of it. I say right away that they will have no support from me if they weaken the planning system.
The sort of activities that should be encouraged through the rural business unit include, obviously, tourism in its many forms; the protection and enhancement of the landscape; conservation and encouragement of our diversity of flora and fauna; forestry, as has been referred to, especially hardwoods; the provision of additional housing, especially through the sensitive conversion of redundant farm buildings into dwellings; the development of premises for small businesses to use, whether for homeworking, offices or manufacturing; the provision of additional access, with facilities for walkers and riders; sporting facilities, including shooting and fishing; and, certainly not least, the adding of value by processing the products of agriculture or forestry, whether arable, vegetable or animal. All this may involve changes to the tax rules to offer the same advantages of accounting integration that have long been encouraged for other industry and commerce. I hope that the Minister might look favourably on this approach.