The hon. Gentleman is right to say that, under my proposal, people would go from paying no income tax at all to paying a marginal rate of 20p in one leap. However, he is wrong to say that the people who lost out as a result of the doubling of...

The hon. Gentleman is right to say that, under my proposal, people would go from paying no income tax at all to paying a marginal rate of 20p in one leap. However, he is wrong to say that the people who lost out as a result of the doubling of...

My right hon. Friend is right to refer to pensioners such as himself. Male pensioners who retire at 65 get the allowance but women pensioners who retire at 60 do not. Does he agree that they have missed out?

My right hon. Friend is right to refer to pensioners such as himself. Male pensioners who retire at 65 get the allowance but women pensioners who retire at 60 do not. Does he agree that they have missed out?

I beg to move amendment 38, page 4, line 34, at end insert—

I beg to move amendment 38, page 4, line 34, at end insert—

Is the hon. Gentleman going to declare his earnings at the higher rate now?

Is the hon. Gentleman going to declare his earnings at the higher rate now?

I confess that I do not know the answer. I am merely reciting the IFS figures. Today it said that 500,000 households would lose, and 1.3 million individuals. I assume that most of those individuals will be in those households. If our constituents were asked whether they believed the Treasury...

I confess that I do not know the answer. I am merely reciting the IFS figures. Today it said that 500,000 households would lose, and 1.3 million individuals. I assume that most of those individuals will be in those households. If our constituents were asked whether they believed the Treasury...

The amendments and new clauses in this group all concern tax avoidance. For the tax system to be effective everyone needs to pay their fair share. Tax avoidance damages the ability of the tax system to deliver its objectives, imposes big costs on society and shifts a greater burden of...

The amendments and new clauses in this group all concern tax avoidance. For the tax system to be effective everyone needs to pay their fair share. Tax avoidance damages the ability of the tax system to deliver its objectives, imposes big costs on society and shifts a greater burden of...

The Minister's view of the UK's taxation system is frankly complacent. Professional groups and business organisations have expressed genuine concerns, yet the Government appear to be distant from the real world. I would advise both the Minister and the hon. Member for Taunton (Mr. Browne) to read carefully the speech...

The Minister's view of the UK's taxation system is frankly complacent. Professional groups and business organisations have expressed genuine concerns, yet the Government appear to be distant from the real world. I would advise both the Minister and the hon. Member for Taunton (Mr. Browne) to read carefully the speech...

Will the hon. Gentleman empathise with my frustration at another Opposition party saying one thing to one group and a completely contradictory thing to another, and seeming to be governed solely by a desire to have attractive headlines in by-election literature, rather than by a coherent alternative vision for government?

Will the hon. Gentleman empathise with my frustration at another Opposition party saying one thing to one group and a completely contradictory thing to another, and seeming to be governed solely by a desire to have attractive headlines in by-election literature, rather than by a coherent alternative vision for government?

Will the hon. Lady write to that very constituent to tell her that she had an opportunity to right that wrong this evening but decided not to, or will she send her a copy of the new clause signed by herself and say that the constituent can be reassured that...

Will the hon. Lady write to that very constituent to tell her that she had an opportunity to right that wrong this evening but decided not to, or will she send her a copy of the new clause signed by herself and say that the constituent can be reassured that...

I beg to move, That the clause be read a Second time.

I beg to move, That the clause be read a Second time.

That would be an extremely popular measure, but it is not my intention. [Interruption.] The hon. Member for Hammersmith and Fulham (Mr. Hands) says that is what the amendment says. I suppose it depends how one interprets the word "further". The effect that I sought to achieve was to say...

That would be an extremely popular measure, but it is not my intention. [Interruption.] The hon. Member for Hammersmith and Fulham (Mr. Hands) says that is what the amendment says. I suppose it depends how one interprets the word "further". The effect that I sought to achieve was to say...

The hon. Gentleman may be coming to this point, but does he agree that, given the level of pub closures and the change in drinking habits, it seems extremely improbable that the Government made any holistic analysis of the net effect on the economy? Leaving aside our discussions on pubs,...

The hon. Gentleman may be coming to this point, but does he agree that, given the level of pub closures and the change in drinking habits, it seems extremely improbable that the Government made any holistic analysis of the net effect on the economy? Leaving aside our discussions on pubs,...

The hon. Gentleman makes a reasonable point, although it ignores the fact that beer consumption has fallen steadily for the past 30 years, and that alcohol consumption overall has fallen for the past four. Although he refers to a long trend, it may have reversed over the past three or...

The hon. Gentleman makes a reasonable point, although it ignores the fact that beer consumption has fallen steadily for the past 30 years, and that alcohol consumption overall has fallen for the past four. Although he refers to a long trend, it may have reversed over the past three or...

I strongly support the Government's policy on alcohol prices, so will the hon. Gentleman not accept that over several decades the real price of alcoholic beverages has fallen substantially; that that is a major contributor to the current rather excessive alcohol consumption by young people, in particular; and that there...

I strongly support the Government's policy on alcohol prices, so will the hon. Gentleman not accept that over several decades the real price of alcoholic beverages has fallen substantially; that that is a major contributor to the current rather excessive alcohol consumption by young people, in particular; and that there...

A moment ago, my hon. Friend the Member for Luton, North (Kelvin Hopkins) mentioned the unit price of alcohol suggested by the chief medical officer for health reasons. Is it likely that the review will enable us to take a serious look at that as a potential policy on alcohol...

A moment ago, my hon. Friend the Member for Luton, North (Kelvin Hopkins) mentioned the unit price of alcohol suggested by the chief medical officer for health reasons. Is it likely that the review will enable us to take a serious look at that as a potential policy on alcohol...

I am sure that it is possible, but I do not know whether that precise matter is in the terms of reference of the review. As I said, the work programme will not be published until the new Commission is in place. I am sure that Members will appreciate that...

I am sure that it is possible, but I do not know whether that precise matter is in the terms of reference of the review. As I said, the work programme will not be published until the new Commission is in place. I am sure that Members will appreciate that...

I, too, have read the Hansard report of the debate in Committee of the whole House when alcohol duties were debated. It went down many highways and byways, and I hoped that we would not have a repetition of that this evening, because I would have had to bone up...

I, too, have read the Hansard report of the debate in Committee of the whole House when alcohol duties were debated. It went down many highways and byways, and I hoped that we would not have a repetition of that this evening, because I would have had to bone up...

I shall not detain the House for long, although I should say that it is a pleasure to speak at slightly earlier than 10 minutes to midnight, as I did in Committee. I entirely agree with my hon. Friend the Member for Hammersmith and Fulham (Mr. Hands), who exposed the...

I shall not detain the House for long, although I should say that it is a pleasure to speak at slightly earlier than 10 minutes to midnight, as I did in Committee. I entirely agree with my hon. Friend the Member for Hammersmith and Fulham (Mr. Hands), who exposed the...

I want to make two brief and simple points. The chief medical officer has suggested that alcohol should be taxed according to the alcoholic content of beverages. That would have the enormously beneficial effect of raising prices in supermarkets and having little effect on pub prices. That would help the...

I want to make two brief and simple points. The chief medical officer has suggested that alcohol should be taxed according to the alcoholic content of beverages. That would have the enormously beneficial effect of raising prices in supermarkets and having little effect on pub prices. That would help the...

I will not because we are short of time. According to the amendment, the new beer escalator—in effect a reverse of Labour's current RPI plus 2 per cent. escalator—would go on for ever. Nor is it clear whether the annual 2 per cent. reduction in duty would mean 2 per...

I will not because we are short of time. According to the amendment, the new beer escalator—in effect a reverse of Labour's current RPI plus 2 per cent. escalator—would go on for ever. Nor is it clear whether the annual 2 per cent. reduction in duty would mean 2 per...