May I raise with my right hon. Friend another problem? These VAT rules mean that there is a strong bias in favour of new construction, rather than the improvement and conversion of existing buildings. That is why Newcastle's Liberal Democrats, when they asked the Government for a city academy, decided to close a perfectly good large school in my Constituency with the largest ethnic minority student intake in the city. Does she recognise that precisely this difficulty will apply to foundation schools and to future trust schools?