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Finance Bill

Of course, the other place does not have a view on the Bill. It is a matter of timing, and I am pleased that those of my hon. Friends who were engaged in negotiations on the wash-up were able to achieve three measures that prevented tax rises. Of course, they are only temporary measures. Stopping them properly is not in our hands or the Government's; it is in the hands of the British people. The third tax I should mention is the landline duty—a levy that the Business, Innovation and Skills Committee described as""both regressive and poorly targeted. It would have a much greater impact on the less well-off who will pay for an enhanced service which only a minority will enjoy."" There is a clear choice at the general election. We could continue with the present Government and see further tax rises—not just the three that I have mentioned, but the substantial increases in national insurance contributions, which are opposed overwhelmingly by businesses. We could continue with the present Government, who regard parliamentary scrutiny as nothing more than an inconvenience where tax law is concerned, or we could change to our policy of pre-legislative and parliamentary scrutiny. We could continue with a Government who believe in heaping yet more complexity on to our tax system, or change to a Conservative Government who are committed to simplifying the tax system. We will not oppose Second Reading of the Bill. We have mitigated some of its worst effects, but it symbolises the present Government's approach, being about higher taxes, greater complexity and lack of scrutiny. That approach has run its course. It is time for a change.