Finance Bill

I congratulate my right hon. Friend on illustrating the unequivocal nature of the comments made by the leaders of the Conservative and Liberal Democrat parties about any potential increase in VAT. Does that not make it clear that this House deserves the impact study for which the amendments call? The Conservatives and Liberal Democrats were not wishy-washy about it; they were unequivocal all the way through. We deserve the impact study that my right hon. Friend calls for.