I understand my hon. Friend's feelings. This is a matter which we debated at considerable length in the context of charities during the passage of the 1972 Finance Bill. I do not believe that discriminatory relief from VAT is a suitable means of promoting my hon. Friend's aims, no matter how desirable they may be in their own right. It is important, when considering the position of charities, to take into account not only the changeover from purchase tax and SET to VAT but the substantial changes which my right hon. Friend made in the treatment of charities in 1972 and 1973, at a cost to the Exchequer which is estimated to be of the order of £20 million for 1973–74. We must consider the overall picture and we must not single out individual items or the effect of individual fiscal measures.