Clause 94 - VAT: children's car seats

Part of Finance Bill – in a Public Bill Committee at 12:00 pm on 8 May 2001.

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Photo of Michael Jack Michael Jack Conservative, Fylde 12:00, 8 May 2001

I am grateful that the Paymaster General has repeated the second sentence that I uttered in this debate, because it is difficult to adjudicate in such matters where lives are saved. I ask those at the Treasury, when they have a moment to reflect, to re-examine the study by the Transport Research Laboratory in evaluating work undertaken by the universities of Strathclyde and Edinburgh into methods for training young children in pedestrian skills. They will see that, for a small sum of money, a disproportionate gain in the number of young lives that are saved can be achieved. Should there be a Division on clause 94, I will not vote against it. However, what is the best way of spending the money? As child pedestrian safety is not touched by the clause, perhaps the Government will address that in the future.