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Finance Bill

I can fully understand the hon. Gentleman's concern, and he is right to press this particular case. I anticipate that the Minister will make the following point, but I shall bring it into the debate a little earlier than I intended. Other products have regional variations in price—[Interruption.] Well, the VAT applies at the same rate, but may I briefly discuss the example of alcohol? The price of a pint of beer is considerably higher in London than in some other places. The argument that can be made—[Interruption.] Let me complete my point. I am not making this argument in my capacity as a Member of Parliament for Hertfordshire, where beer prices are higher than in some other parts of the country. One could, however, make the argument—to follow it to its logical extreme—that people pay more for beer in London and the south-east, so the taxation system should provide a London discount. I hasten to add that I do not advocate that approach, but it is a point worth addressing.