Finance Bill

My hon. Friend is asking me whether I have made that assessment, but I have in fact been seeking such an assessment myself. As I mentioned a moment ago, the Charity Tax Group has made its own assessment based on a survey of 87 charities. That is a modest attempt, but it is also a significant effort on behalf of the charitable sector to undertake its own assessment and to extrapolate information from it. I believe that that assessment took a reasonable random sample across a range of charities, and that is probably the best that the group could manage in the circumstances.