Well, I am happy to have a debate. Perhaps the hon. Gentleman should think about what I am saying, rather than simply ruling it out. It would create a fair and level playing field, it would raise the same amount, and it would mean online retailers trading in exactly the same way as physical retailers. It would be a simple solution to a very thorny problem.
I sympathise with the Treasury, because this is not easy. To my mind, the Opposition solution is totally unworkable.
6.33 pm