(8 years, 7 months ago)
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I completely agree with the sentiments expressed by my right hon. Friend. I will come on to that point shortly—
Will the hon. Gentleman give way?
If the hon. Lady will give me one moment, I will finish answering the previous intervention.
When we seek to change the taxation of small businesses, it is vital that we should do so in a way that reduces the net impact on business.
I thank the hon. Gentleman for giving way and I congratulate him on securing the debate. On the burden on small businesses, does he agree that there appears to be no evidence that all small businesses or self-employed people already keep track of their affairs digitally? Will the Minister tell us what his evidence base is for asserting that any change to the requirements will not be cumbersome for them? The assumption is that they are already keeping track of things digitally, but many constituents tell me that they are not. Therefore, the change will be a burden.
I will come on to such points, but full consultation on any measures is important to inform exactly the situation faced by small businesses. The Chair of the Treasury Committee, my right hon. Friend the Member for Chichester (Mr Tyrie), has pointed out the specific problem of those without access to computers and IT altogether.