Rating (Empty Properties) Bill

I congratulate the hon. Gentleman on the ingenuity of that point. I do not know whether he has just thought of it or whether the matter featured in his postbag. It worries me greatly when a Conservative Whip starts to talk about cemeteries—I do not know what lies behind that. However, the point is not relevant because the Bill does not deal with exceptions and exemptions from rates, which the 1989 regulations already tackle. Let me repeat that, although the points have been interesting and some of the questions have been ingenious, they are not relevant to the Bill.