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Finance Bill

With respect, the hon. Gentleman has only just come into the Chamber, and I think I answered that point in responding to the hon. Member for South Antrim (Dr McCrea). I turn now to the amendments tabled by Opposition Front Benchers. The shadow Chief Secretary said that they were necessary in order to understand the impact of what is proposed, and to provide some clarity. I should point out that VAT has been part of our fiscal furniture since 1973. Labour had 13 years in government to understand the scope and impact of different rates of VAT, and we now know from revelations that have now been made that the Labour Government contemplated different rates of VAT, and whether to increase it. Of course, when they were in office they reduced VAT and then put it back up again, so surely they already have a pretty good understanding—perhaps a better understanding than new Ministers—of the scope of VAT.