We can go round and round this for some time, but HMRC has a very clear set of criteria. It has looked extremely carefully. As I explained earlier, when it comes to travel distances to work and journey times it has mapped every single employee within its employ, to make sure that that aspect of that particular decision is taken as rigorously and robustly as possible. I am afraid I do not recognise the hon. Member’s suggestion that this is somehow just a case of putting a finger in the air and a pin in a map. It has been well thought through.
To conclude, raising taxes is vital to our public services.