Finance Bill

My hon. Friend has pretty much made my argument for me. All of us know what an extraordinary service mountain rescue provides. Of course these charities confront a particular problem when using gift aid to provide compensation for the kind of VAT hit that they are about to take, because when someone is collecting money through tins it is sometimes difficult to collect gift aid on the contributions that they receive. So amendment 58 seeks to extend protection to mountain rescue services in England and Wales by, again, asking the Treasury to prepare a report on the impact of the VAT hike on their services. These are common-sense amendments, which draw on a strong cross-party consensus that has developed over the past few years. I hope that the Government are able to support them.