John Stevenson: The borderlands area needs to attract more people to live and work on both sides of the border. Does the Secretary of State agree that the way to do that is through investment, both private and public, and by creating the business environment for that investment, not by increasing taxes and regulation?
David Mundell: I absolutely agree with my hon. Friend. As he knows, this Government fully support the borderlands initiative. It is investing in the improvement of infrastructure and housing that will make the south of Scotland and the north of England more attractive, not putting up taxes.