I indicated that I wished to add to the answer in two respects. The second respect concerned the point made by the member for Dickson concerning the impact of this tax in relation to those who have a responsibility for people with disabilities or have disabilities themselves. I will, for the information of the House, say that there are already a range of existing exemptions to avoid hitting people with disabilities with luxury car tax. We will therefore be consulting closely with disability groups in drafting our legislation to ensure there are no unintended consequences for those suffering disabilities.