Finance Bill

I am acknowledging that there are difficulties. The number of people who would be drawn into self-assessment is large. They would be precisely the people who would find it difficult to judge which of the two tax rates they would benefit from. Equally, they would find it unnecessarily complex to fill in a self- assessment return, perhaps because they work in more than one job. We considered it, but we decided that it was not the best way to help those people.