This bill, which ACT supports, will put a very small amount of money back in the pockets of New Zealanders who rely on purchasing road-user charges to operate their diesel-powered vehicles. ACT fears that, like with most Government schemes, it will be overly complex. It will be difficult to administer, and it will impose additional costs on businesses that the departmental disclosure statement has not addressed—has not actually carried out a cost and risk assessment. ACT will support the bill in the hope that New Zealanders get some tax relief from this tax and spend Government. 