Finance Bill

My right hon. Friend puts it rather well. My point is that, because individuals did not rule things out categorically in the Chancellors' debate and other debates, the hon. Member for East Dunbartonshire (Jo Swinson) should accept that the impression was given that a rise in VAT was not imminent. Politics aside, I hope that she accepts that the public were not given much incentive to ask us, if a VAT increase did come down the tracks fairly quickly after the election, what protections we would put in place. That is why the amendments are so important; they seek to solicit from the Government a detailed study of the impacts of the VAT rise so that in future Finance Bills we can ensure that, where needed, people are protected from the egregious consequences of this change.