Finance Bill

Indeed. Having a 10p band in the income tax scale ensures that we can focus on that sense of fairness. “Fairness” is a word that might not necessarily be recognised by some Members on the Government Benches, but it is important in our tax system. We know that their idea of fairness is to cut the highest rate of income tax from 50p to 45p. They can justify that in their own terms, and to their own constituents, but we believe that it is far better to focus on giving help by introducing that lower rate straight above the personal allowance.