Rating (Empty Properties) Bill

My hon. Friend makes a telling and fascinating point. We must speculate about why business has been targeted. Elizabeth I once argued when talking of this House that we cannot make windows of men’s souls, and I cannot make a window of the Chancellor’s soul; I do not know why he has chosen to target business, and in particular small business, in this way. All I do know from having looked at the Red Book is that in order to make sure that his accounts balance, he has had to mount a smash and grab raid on the business sector, which is what this measure is. Unfortunately, this tax change is built on flimsy foundations and will lead to unfortunate consequences.