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Scotland Bill

Again, perhaps I may be permitted to go through the complete steps needed to introduce any new tax. The Government believe that we have a proportionate and appropriate package. We need to take all the measures in the round. In this case, to address the specific question of the role of your Lordships' House—I will not be drawn into taking all the points out of order, but the question of the role of the House of Lords is important—it is because the power addresses the constitutional question of who should be able to set a tax, not the rate of the tax nor the structure. The question of the introduction of the new tax is indeed one in which this House should have a role, which is included in the Bill and the clause.