Scotland Bill

My Lords, forgive me if I stick to the clause as we have it. It is a separate matter, which relates to the whole Bill. I agree on the importance of this clause. Of course there needs to be agreement to the whole Bill in due course but what we are doing today—we are not making a great deal of progress but it is important and we should deal with these important points—is trying to make sure that some of these central clauses are got right. I do not know where the noble Lord, Lord Foulkes, sees a coach and horses, because I have not seen one coming from my noble friend or anywhere else in this Chamber. I would suggest that not all the speakers in this debate have talked about all the elements of the process by which a new tax would be introduced. I suggest that Members of this Committee might like to reflect on what the total package looks like. I believe that it is proportionate, including the criticality of those criteria which are appropriately laid out in the Command Paper. Incidentally, when it comes to the ultimate agreement to any proposals that come forward for new taxes, I remind the Committee that when the variable Scottish rate of tax was introduced in 1998, it was of course passed by this House, so we have precedent in relation to tax matters and Scotland on that variable rate, and on this House having competence.