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Health and Education

The hon. Gentleman says that efficiency is a boring topic. Certainly to an accountant such as myself, it is meat and drink and not boring for a moment. He says that efficiency is all about getting the same outcome for less input—I paraphrase him slightly—but does he not agree that there are circumstances in which to spend more is, first, to get a better quality of service and, secondly, therefore to have a lower cost per unit of production? Earlier today, I pointed out to my right hon. Friend the Member for Swansea, West (Mr. Williams), who is Chairman of the Public Accounts Commission, that Her Majesty's Revenue and Customs reorganisation, which with the hon. Gentleman is very familiar, risks losing people who might have bridged the enormous gap between the tax that should be collected and the tax that is collected after tax avoidance. That is the case, is it not?