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Finance (No. 2) Bill

No, I do not wish to give way. It has now been suggested—I can only suggest that it is wilful misinterpretation of the proposed changes—that the removal of the tax exemption in section 320 of the ITEPA 2003 is somehow undermined where an employer provides computer equipment solely for work purposes and that, where any private use is not significant, no tax charge will arise. That was the case before 1999, and it is the case now. Employers need to work under that system; they have worked under it in the past. The idea that the Opposition have wrung a concession out of the Government is preposterous. All the Government have said is that employers must operate under the same rules as applied in 1999, and that if they require guidance and they want to discuss it we are happy to do so—but the idea that this is something new is just ridiculous. The hon. Member for Rayleigh referred to the regulatory impact assessment and says that it analysed the impact of removing the tax exemptions, but he should read a bit further because it then refers to mobile phones and computers. It summarised the evidence of misuse, but it also made it clear that that was only one of the reasons on which the decision was based. There was a lack of focus, poor targeting, rising costs and abuse. Let us deal with the abuse. I am sorry that I did not take longer in introducing the clause, by going through the types of things that are now being offered. We have got PCs, which will be"““a delight for intense gamers and the users of high-performance visual application.””" We have then got option 7—I will not embarrass the taxpayer by saying who is offering such schemes—that says:"““This is the complete home entertainment package. This is an enhancement.””" Then, having made it clear that this is about what is on loan to employees—this comes to the point about take-up—one of the websites very helpfully asks:"““What happens at the end of the scheme?””—" that is, comes to the end of the negotiated settlement—and it says,"““You may be able to start a new scheme with a more up to date computer.””" So people who have already got a computer will get another one, but the scheme is supposed to be about take-up by the low paid and the excluded. The website then says:"““Can I get more than one computer?””" That is not the purpose of the scheme, but the website goes further. I really do not know how this will be used: apparently, people can have as part of their package a massage ball. I have not figured out, because I do not have one, exactly how that is plugged into the computer and is part of the HCI—and I do not want to hear any rude comments—but I am sure that the hon. Member for Rayleigh might prefer to take up the mug warmer option in the HCI, or perhaps he would like to go further.