Colin Breed (Shadow Minister, Treasury; South East Cornwall, Liberal Democrat)

I have no intention of opposing the clause, as its fairness is obvious. I just wanted to point out the unintended consequences that might be visited on hon. Members. We are seeing an explosion of vans on housing estates, which is causing havoc, because they cannot go into garages or, very often, on to driveways, so they end up on the road. A significant number of people now use their company and, indeed, local authority vans. I do not know what is happening elsewhere, but it is certainly a major problem in my part of the world.

Angela Eagle (Parliamentary Secretary, HM Treasury; Wallasey, Labour)

The clause clarifies the tax and national insurance contribution treatment of van fuel, and it mirrors, for van fuel benefit, the signposts in the relevant legislation for company car fuel benefit. I am not sure quite how directly that impacts on the number of vans—white or otherwise—in the hon. Gentleman’s constituency. Does he wish to ban them?

Colin Breed (Shadow Minister, Treasury; South East Cornwall, Liberal Democrat)

I am saying that company cars are much easier to cope with, but company vans are certainly not easy to cope with.

Angela Eagle (Parliamentary Secretary, HM Treasury; Wallasey, Labour)

The hon. Gentleman has expressed an opinion and put it on the record—I shall leave it to his van-driving constituents to express theirs. I hope that the Committee will allow clause 45 to stand part of the Bill.