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Finance Bill

At least we were in the same Lobby. The hon. Gentleman was perhaps too generous to the Government. He said that there might be an element of green taxation if someone decided to cancel their trip in the light of the tax change, but if the plane still flies, the environmental damage is still done. What is fundamentally disappointing about the tax is that it taxes the individual and not the actual polluter, which is the aircraft. That tax needs to be reformed anyway. For the Chancellor to change a tax system retrospectively while we are still in the financial year, albeit towards the end of it, is extremely damaging to confidence, and confidence is what encourages long-term investment, which encourages the wealth creation from which this country will benefit in the long term.