In 43 days’ time, I plan to arrange the right hon. Gentleman’s retirement. But he is right: straight questions deserve straight answers, and the answer is yes.

In 43 days’ time, I plan to arrange the right hon. Gentleman’s retirement. But he is right: straight questions deserve straight answers, and the answer is yes.

I have given the straightest possible answer, and this time in government we know what needs to be done—we know the changes, and both sides of this House have voted for a £30 billion adjustment. Those on the Labour Front Bench voted for it too. We have set out what needs to happen with departmental spending, welfare and tax avoidance. The Labour party has said that half of the £30 billion must be raised in taxes, so we know it: there is a tax bombshell coming from Labour, and it is going to be, we learned today, a jobs tax bombshell. They wanted to do it before the last election, and they want to do it after the next election. It would wreck our economy and put up taxes for working people, and there is only one group of people who can stop it.

I have given the straightest possible answer, and this time in government we know what needs to be done—we know the changes, and both sides of this House have voted for a £30 billion adjustment. Those on the Labour Front Bench voted for it too. We have set out what needs to happen with departmental spending, welfare and tax avoidance. The Labour party has said that half of the £30 billion must be raised in taxes, so we know it: there is a tax bombshell coming from Labour, and it is going to be, we learned today, a jobs tax bombshell. They wanted to do it before the last election, and they want to do it after the next election. It would wreck our economy and put up taxes for working people, and there is only one group of people who can stop it.

To ask the Prime Minister, if, during the discussions of the effect on UK micro-businesses of EU digital VAT legislation since its implementation on 1 January 2015 at the March 2015 European Council meeting in Brussels, he will negotiate for a derogation for micro-businesses; if he will publish details of...

To ask the Prime Minister, if, during the discussions of the effect on UK micro-businesses of EU digital VAT legislation since its implementation on 1 January 2015 at the March 2015 European Council meeting in Brussels, he will negotiate for a derogation for micro-businesses; if he will publish details of...

I will look very carefully at what the hon. Gentleman says. I know it is important that we try to treat educational institutions fairly, and we all want to see the continued and growing success of our schools and colleges.

I will look very carefully at what the hon. Gentleman says. I know it is important that we try to treat educational institutions fairly, and we all want to see the continued and growing success of our schools and colleges.

We do not need to raise taxes because we have a plan for efficiencies in spending. It is the Labour party that does not have a plan. The right hon. Gentleman asks what has changed for real people over the past year, and I will tell him: 588,000 people who did not have a job last year have one this year. Long-term unemployment has fallen. Youth unemployment has fallen. You might have thought that the Labour party would welcome those things. It is Christmas, so we should all enter into the Christmas spirit. I have had my Christmas present a little early, because I have here the document being sent to every Labour MP. In case they have not had time to read it, let me advise them that if they go to page 17—[Interruption.] Be patient. It is there in black and white: on managing the economy, the Conservatives have a 17-point lead. Thank you.

We do not need to raise taxes because we have a plan for efficiencies in spending. It is the Labour party that does not have a plan. The right hon. Gentleman asks what has changed for real people over the past year, and I will tell him: 588,000 people who did not have a job last year have one this year. Long-term unemployment has fallen. Youth unemployment has fallen. You might have thought that the Labour party would welcome those things. It is Christmas, so we should all enter into the Christmas spirit. I have had my Christmas present a little early, because I have here the document being sent to every Labour MP. In case they have not had time to read it, let me advise them that if they go to page 17—[Interruption.] Be patient. It is there in black and white: on managing the economy, the Conservatives have a 17-point lead. Thank you.

First, I know of the important job done by the Droitwich Spa boxing academy, which is run entirely by volunteers, and I know how hard my hon. Friend works for his constituents. We will look carefully at this case. As he might know, unfortunately the zero rating of VAT on construction services is limited and does not apply to buildings used as sports clubs, but HMRC is willing to discuss with the owners flexible arrangements for paying the VAT through its time to pay scheme. I will ensure that discussions take place rapidly between him and HMRC to see what can be done.

First, I know of the important job done by the Droitwich Spa boxing academy, which is run entirely by volunteers, and I know how hard my hon. Friend works for his constituents. We will look carefully at this case. As he might know, unfortunately the zero rating of VAT on construction services is limited and does not apply to buildings used as sports clubs, but HMRC is willing to discuss with the owners flexible arrangements for paying the VAT through its time to pay scheme. I will ensure that discussions take place rapidly between him and HMRC to see what can be done.

Our plans involve not putting up taxes, but continuing to grow our economy and create jobs. With regard to the long-term economic plan, the hon. Gentleman will be pleased to know that a new statistic has come out today. We used to say that there were 400,000 new businesses in Britain. I can now tell the House that, since 2010, there are 760,000 new businesses.

Our plans involve not putting up taxes, but continuing to grow our economy and create jobs. With regard to the long-term economic plan, the hon. Gentleman will be pleased to know that a new statistic has come out today. We used to say that there were 400,000 new businesses in Britain. I can now tell the House that, since 2010, there are 760,000 new businesses.

I will tell the hon. Lady what is immoral, and that is racking up debts for our children that we are not prepared to pay ourselves. That is what we inherited. We inherited the biggest budget deficit of any country anywhere in the world. That is the moral—or rather immoral—inheritance that we received from the Labour party.

I will tell the hon. Lady what is immoral, and that is racking up debts for our children that we are not prepared to pay ourselves. That is what we inherited. We inherited the biggest budget deficit of any country anywhere in the world. That is the moral—or rather immoral—inheritance that we received from the Labour party.

Our plans do not involve raising taxes on ordinary people. What we want to do is ensure that we hold back the growth of public spending so that we can go on cutting people’s taxes. We have taken 3 million people out of income tax. We have given a tax cut to 26 million people. We have cut the tax on every small business in our country. We have set a low rate of corporation tax so that businesses can come and locate in our country. The people who put up taxes are the people who want to put up spending and put up borrowing. That means the Labour party.

Our plans do not involve raising taxes on ordinary people. What we want to do is ensure that we hold back the growth of public spending so that we can go on cutting people’s taxes. We have taken 3 million people out of income tax. We have given a tax cut to 26 million people. We have cut the tax on every small business in our country. We have set a low rate of corporation tax so that businesses can come and locate in our country. The people who put up taxes are the people who want to put up spending and put up borrowing. That means the Labour party.

My hon. Friend is absolutely right to promote the south-west as a holiday destination. We should do everything we can to help. Obviously, the restoration of the transport links has been vital. It is difficult to have differential rates of VAT on some of these things, but everything we can do to promote the UK as a holiday destination—including, for instance, the brilliant fact that the Tour de France is coming here this weekend—we should do.

My hon. Friend is absolutely right to promote the south-west as a holiday destination. We should do everything we can to help. Obviously, the restoration of the transport links has been vital. It is difficult to have differential rates of VAT on some of these things, but everything we can do to promote the UK as a holiday destination—including, for instance, the brilliant fact that the Tour de France is coming here this weekend—we should do.

My hon. Friend is absolutely right. I pay tribute to him because he is the founder and chair of the all-party group on air ambulances. He has campaigned tirelessly on this issue, and he led a debate in the House in 2012. I am delighted about the result that was achieved in the Budget. As he says, it will lead to an expansion of the service. He is also right that you can only make these decisions if you look after the nation’s resources, control public spending, and get the deficit down—in short, if you have a long-term economic plan.

My hon. Friend is absolutely right. I pay tribute to him because he is the founder and chair of the all-party group on air ambulances. He has campaigned tirelessly on this issue, and he led a debate in the House in 2012. I am delighted about the result that was achieved in the Budget. As he says, it will lead to an expansion of the service. He is also right that you can only make these decisions if you look after the nation’s resources, control public spending, and get the deficit down—in short, if you have a long-term economic plan.

I do not support that policy.

I do not support that policy.

I will look carefully at what my hon. Friend says. It is good that we will now have the same system for free school meals for sixth-form colleges and for secondary schools and I also think that it is very welcome that children in infant school will not have to pay for school meals. I will look carefully at his point about VAT.

I will look carefully at what my hon. Friend says. It is good that we will now have the same system for free school meals for sixth-form colleges and for secondary schools and I also think that it is very welcome that children in infant school will not have to pay for school meals. I will look carefully at his point about VAT.

The reason we had to put up VAT is that we were left the biggest budget deficit anywhere in Europe. It was bigger than Greece’s, bigger than Spain’s, bigger than Portugal’s—the complete mess left by Labour. We now know from reading the former Chancellor’s memoirs that he was going to put up VAT too.

The reason we had to put up VAT is that we were left the biggest budget deficit anywhere in Europe. It was bigger than Greece’s, bigger than Spain’s, bigger than Portugal’s—the complete mess left by Labour. We now know from reading the former Chancellor’s memoirs that he was going to put up VAT too.