Yule LawrenceLAWRENCE YULE (National—Tukituki): Thank you Madam Chair. I'm going to do the best that I can to keep specifically to the parts of the bill. It's interesting today though that in this Wellbeing Budget it's my view that the Government has given and tonight we're taking away. If you look at the press release that was put out by the Hon Phil Twyford when the Government policy statement came in and he talked about the excise tax he actually included some tables in that press release which talked about what the increase in excise would be and what the increase in road-user charges would be in those years and it breaks it down by deciles. That's important because today the Government has announced on school donations a reduction in donations—Hon Member: Only for certain schools.LAWRENCE YULE: Only for certain schools. So I've got it broken down in deciles on the excise tax. What it says here—and this is from Mr Twyford himself—is that for a decile 1 family in Auckland it'll be another $3.64 a week; decile 2 $2.54; decile 3 $4. I can keep going through that; I won't but I can. The reason I say that is when you add that up—when you add that up—that is more than the relief they've given to parents in the very same Budget today. So today they've given relief to school donations and here we are the first bill up in the Excise and Excise-equivalent Duties Table (Budget Measures—Motor Spirits) Amendment Bill is a tax to take more than that money away from those very same families. When I look at this bill and the Wellbeing Budget they are giving and they are taking away.There's one other part of this bill which I wish to raise with you and the Minister. In Part 1 clause 4 it talks about the rates of refund of excise duty and the excise-equivalent duty and how they're amended. I'll remind the Minister that when the changes were made to the Auckland fuel tax and proposals were made to change the excise tax after the Government policy statement there was an issue raised about the use of agricultural vehicles in horticulture and farming from going from one farm to the other and that was going to be addressed through regulations as part of that bill. When we look at this clause tonight and they're talking about tables of refunds I see no mention of any specific clause that deals with that issue. I'd like to remind the Minister that at the time he suggested he would bring to us a way that that was going to be dealt with. To the best of my knowledge as we sit here tonight over a year on that hasn't.So as I talk in front of this committee and as I talk to this bill on the excise tax itself there were issues raised previously there were issues raised about the refund mechanisms which are talked about in here in Part 1 clause 4 and even for next year; and they're not mentioned. To the best of my knowledge no significant work has been made to deal with that issue. If you go to areas like I'm particularly connected with in Hawke's Bay and Pukekohe where there is a lot of inter-farm inter-property movement then those people are paying excise and regional fuel tax and to the best of my knowledge it's not mentioned. I would have thought as part of the Wellbeing Budget not only would we have understood these tables that Mr Twyford produced in 2018 which show the decile preferences but we would also have had some relief given in these regulations to the very things that were asked for at the time.So I'm disappointed tonight as we come before this Parliament in a legislative way under urgency to address a whole lot of issues that that small issue could not be addressed as part of these regulations. So in closing my view is this Government is giving and taking away and it is a significant burden if you look at the numbers—the average is $2.50 a week according to Mr Twyford and in Auckland it's $5.77 a week if you include the regional fuel tax. Those are significant impositions on the very families this Government is supposing to help.