Finance Bill

The hon. Lady makes the point about the potential impact on charities rather more articulately than I think I am making it. There are potential knock-on consequences for charities, and for public authorities, in being able to perform their functions, so it is important to address those issues. Finally, on the renovation of buildings, the primary purpose is to distinguish between the treatment in VAT law of new build and of renovation. I am seeking to probe that subject in order to elicit a response from the Exchequer Secretary. Surely we as a society should be trying to encourage renovation of existing buildings rather than always taking up greenfield sites for development. In particular, we should not discourage improvements to dwellings in the lower council tax bands.