Jim Shannon

My hon. Friend and colleague is right. I mentioned the clear VAT imbalance. To put it in simple equations, to explain the issue and understand it better: in the simplest example, a couple getting married in Enniskillen would find that a significantly cheaper wedding reception is just a few miles away across the border. I hope that explains the matter a wee bit better. There is a vital need for the introduction of a reduced rate of VAT for the hospitality and tourism sector. Hospitality Ulster has flagged the creation of a new employer national insurance contribution band from £5,000 to £9,000, with a lower rate of 5%, or the implementation of an exception for lower-band taxpayers working fewer than 20 hours a week. The difference and the tight margin between viability and closure is right there for us in Northern Ireland. I look to the Minister for consideration of these proposals. Businesses can and will thrive if supported to do so. Every pound of support sees a direct benefit for local economies. I know that support for the hospitality industry will help businesses in every corner of the UK. I know that that is the desire of every person who has contributed to this debate and of the Minister, who is an honourable person. However, we really need to take steps to ensure that all of this great United Kingdom of Great Britain and Northern Ireland can thrive. The Minister can make it happen, and I look forward to his contribution.