Dr Jeevun Sandher

As I think I have set out, the question is not about carving out an exemption for this establishment or that establishment; it is about how we create a tax system overall that is simple and efficient. It is about ensuring that businesses and other organisations are operating more efficiently. I say this to the hon. Member: when the Conservatives were in government, they did not propose abolishing national insurance for all hospices. They should follow their arguments to the end of the line. I will move on, as I am conscious of the time. The amendments would also reduce simplicity in the tax system. We are not exempting specific sectors or, indeed, specific establishments from this tax. Overall, Lords amendments 1 to 19 would complicate the tax system and reduce stability. Raising rates is accepted policy; introducing special rates for specific sectors or establishments is not. It would make for a less efficient tax system that is complicated to govern, expensive to enforce and more prone to fraud. This is not a predictable way of making tax policy. It is not neutral, it is not simple, and it is not stable. It is bad policy that all of us in the House should oppose. All this may sound dry, but it matters to our constituents. Bad taxes do not just harm economic growth, but bring in less revenue. That means fewer appointments in the NHS, it means fewer new teachers, and it means less insulation in our homes. We are elected to this place as legislators. We have a duty to make policy that works, and that involves distinguishing the whole from its parts, ensuring we do not introduce loopholes and carve-outs that weaken our tax system, and governing responsibly.