Finance Bill

As the Chief Secretary knows, there are constraints on what can be tabled and debated in relation to this year’s Finance Bill, and we must respond to the measures before us today. The amendments are about whether the system will be fairer. The Chief Secretary is absolutely right that our tax commission’s proposals were fairer, simpler and greener. We will seek to make the case for those measures as best we can, given the constraints in relation to the Finance Bill.