Anne Marie Morris (Newton Abbot) (Con): I commend my hon. Friend for calling this debate, because holiday lettings are key to our local tourism industries. I am glad that he has raised that point. Does he agree that the EPC certificate will, effectively, become a tax on tourism? It will also be extremely hard to enforce, because a lot of the lettings are not done through agencies. That, combined with the Finance Bill changes, which change the categorisation for relief, will give holiday lettings, which are small businesses, a real problem.
Andrew Stephenson: I thank my hon. Friend for that point. I know that this is an issue close to her heart. The certificate will be hard to enforce, because it applies only to holiday cottages that are being let for more than 140 days a year. How an owner of a holiday let will decide whether it will be let for more than 140 days over the coming year is up in the air. How can anyone predict how good, bad or indifferent the coming season will be? My hon. Friend has made a good point about how the provision will be enforced. I was not going to address that issue, but it is critical.