That really was meant as a joke but grateful for your concern. There is about 150mm of damaged wire so I have cut that out completely and have initially just used a screw connection to join them together and will test it like that just to make sure it runs ok. If it is OK I will then solder the wires together and use shrink wrap insulation over the Joins and the whole repair as the screw connector is too bulky and vulnerable for a permanent solution. If it does work I will get the sanding finished and replace the wire completely when I have more time to disassemble the thing. Or there may be enough cable to just put the plug on where the join is and use an extension lead.Dont you dare put tape on that cable
Cut the cable back to the nearest healthy part, open the sander, remove the cable from damaged area to motor/switch, feed the good cable through the same way as the bit you took out and rewire in the sander.
Not sure if you need to solder, if you do just remember 2 things "clean and flux" to both parts you solder