Finance Bill

The right hon. Gentleman makes a very good point. The same principle applies to tax credits. Overall, millions of families have been lifted out of tax, but unfortunately, millions of families have also encountered overpayments and are struggling to understand whether or not they have to repay them and, if so, whether it is justifiable to do so. The overall picture may look more rosy than the experience of many individuals. The Chief Secretary is right to say that the tax proposals will make the tax system simpler. Removing the 10p starting rate will make it simpler, as will aligning national insurance with income tax bands, but there are consequences that will follow such simplification. I would therefore refer the Chief Secretary back to the Chancellor’s own remarks in the Budget speech, when he claimed that these changes would make the system fairer. He did not make enough play of the simplification, which could be accompanied by many unfair elements. It is important to recognise that. As I said at the outset, I am not pressing the amendments, but we have had a valuable debate. We are limited in what we can do now, but I greatly look forward to further discussions and hope that Ministers will table some effective amendments on Report. I particularly hope that the Chief Secretary and his colleagues will pass on the sentiments expressed in our debate to whoever succeeds the present Chancellor so that, if we have this discussion next year, the debate will take into account the eloquent views expressed today. I beg to ask leave to withdraw the amendment. Amendment, by leave, withdrawn. The First Deputy Chairman of Ways and Means, being of the opinion that the principle of the clause and any matters arising thereon had been adequately discussed in the course of debate on the amendments proposed thereto, put forthwith the Question, pursuant to Standing Order No. 68, That the clause stand part of the Bill. Question agreed to. Clause 1 ordered to stand part of the Bill.