Debate on the Address

I will give way for the right hon. Gentleman to answer this question: is it not true that the difference between our policy and his on inheritance tax is that, under his policy, 3,000 of the richest estates in the country would get a benefit totalling £1 billion? That is an average of five people in each constituency taking the £1 billion that could employ 25,000 teachers and nurses. Is it his policy that 3,000 of the richest people get £1 billion?