Part of Finance Bill – in a Public Bill Committee am 1:15 pm ar 7 Mehefin 2007.
I am grateful to the hon. Gentleman for providing a short history of UK tractors.
I draw the Minister’s attention to proposed new subsection (3)(b), where it refers to:
“vehicles used for purposes relating to agriculture, horticulture or forestry”.
Will he consider whether that list should be extended to vehicles used for conservation purposes? I realise that making such an extension might be tricky, but this is an enabling power that will be given to the Secretary of State. Vehicles that are used for conservation would not be used for purposes relating to agriculture, horticulture or forestry. For example, a vehicle that goes around to pick up great crested newts—an endangered species that seems to appear on every building site in the west midlands—would not come within the three categories that are currently listed, but I think that sort of vehicle should have the exemption. This issue needs to be looked at, and the Secretary of State should have the power to include such vehicles in any regulations made under the amended section 5 of the 1994 Act.