No.
Paul Johnson believes that the tax lock could rule out sensible tax reforms. That is the answer to the question from the hon. and learned Member for South East Cambridgeshire (Lucy Frazer). The commentators and others who work day in, day out on these issues think it ties the Government’s hands too much. Paul Johnson said it was
“extreme to tie your hands for such a long period with the main rates of the three largest taxes”.
It is worth reminding Members of The Guardian’s view of the tax lock—Members may not have read it—as set out in its editorial on 29 April.