Mr Michael Jack (Fylde, Conservative)

I seek the Financial Secretary's help on a constituency matter. One of my constituents, Mr. Marcus, is able to use a modern farm tractor for activities on and off the road. He has experienced considerable difficulties with the tax regime when his tractor changes from agricultural to haulage uses. I put down a marker here: as people in the rural economy seek innovative ways to use capital equipment at times of difficulty, anomalies may emerge. I shall write to the Financial Secretary and ask him to review Mr. Marcus's case with a view to helping people in the rural economy who are developing more entrepreneurial uses of their farming equipment.

Mr Stephen Timms (Financial Secretary, HM Treasury; East Ham, Labour)

I would be happy to consider the right hon. Gentleman's letter. We must be careful not to create a competitive difficulty when people carrying out rural haulage services find a different way of providing those services that works to their disadvantage. I shall certainly examine carefully the case of the right hon. Gentleman's constituent.

Question put and agreed to.

Clause 13 ordered to stand part of the Bill.

Clause 14 ordered to stand part of the Bill.