Finance Bill

I shall not detain the House for long, although I should say that it is a pleasure to speak at slightly earlier than 10 minutes to midnight, as I did in Committee. I entirely agree with my hon. Friend the Member for Hammersmith and Fulham (Mr. Hands), who exposed the technical faults in the amendment tabled by the hon. Member for Taunton (Mr. Browne). However, the hon. Gentleman's heart is entirely in the right place. It is wrong for there to be a duty escalator on alcohol, going up and up. The Government should decide at each Budget what the duty should be, depending on the economic circumstances. I have seen pubs close in Wellingborough, Rushden and Irchester, and this is not the time for a duty escalator. Although I cannot support the hon. Gentleman's amendment, I certainly think his heart is in the right place.