My hon. Friend is absolutely right. In our report, we highlight that the single biggest cause of admission to hospital for five to nine-year-olds is the need to have rotten teeth removed. Are any of us happy with that situation? It is absolutely woeful that we are not doing more to tackle it.
As I said, the primary purpose of the tax is not to be a pointlessly punitive measure; it is to nudge people towards healthier choices. However, if the Government went down that route, I think it would be more acceptable to the public if every penny from the levy was directed to helping the most disadvantaged children, who suffer the most harm. That would also answer the point about whether the tax is regressive. We must be able to demonstrate what can be achieved with it. At a time when public health budgets are being squeezed and we are possibly looking at a 3.9% reduction in the public health grant, we must not cut back on the very measures that could make the greatest long-term difference.