---

Finance Bill

You will recall, Sir Alan, that at this stage of the Finance Bill last year, I spoke for one hour and 17 minutes on an amendment dealing with alcohol taxation. I am afraid that I do not have the same amount of time available this evening. However, the Government's changes to alcohol rates deserve some scrutiny. We are delighted to see the Government forced to climb down on their massive across-the-board tax raid on cider drinkers, but it is clear that, without Conservative intervention, this would never have happened. It is equally clear that only the election of a Conservative Government will ensure that the tax on cider comes back down again. The Financial Secretary has already been quoted in the press as saying:""No policy will change as a result of the negotiations."" This is because, as he has laid out this evening, he intends to introduce a second Finance Bill after the election to ram the increase through against the protests from everyone—from the ordinary cider drinker to The Wurzels.