National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill

I am very grateful to the hon. Gentleman. I have enjoyed discussing this Bill with him in Committee and on Second Reading. The definition of a stealth tax is surely a tax that is stealthy. In other words, it is not immediately visible, and has to be found in the small print of, for example, the Red Book. This is on the front of a Bill; this is the name of the Bill. I do not think that this can conceivably be described as a stealth tax. The Government have been very open about it, and it is on the front of the Bill.