Finance Bill

The hon. Gentleman has made a good point. As the hon. Member for Pontypridd (Owen Smith) said, there are issues to be considered in relation to major items of equipment, such as which should be zero-rated and which should be standard-rated. What I am considering now, however, are households in the lower expenditure deciles—less well-off households—across the country. I accept that there are circumstances in which people need to buy large items of equipment and that we must do the best we can to protect those people, but we should consider all households. As I explained earlier, I think it is better to consider expenditure deciles rather than merely considering whether a person is disabled, because very wealthy people may be disabled, and we should not design our policies to suit such people.