Lord Hogan-Howe (CB)

My Lords, I support the Government in opposing all these amendments. Some individually are attractive, especially the later amendment about the level at which national insurance is set. However, I shall not support any of the amendments because I think it is for the Commons and the Government to decide on taxation. It is an unfortunate event that has already been remarked on, and there is an opportunity here to comment and vote on it. I realise the political attraction of forcing the Government to remove these amendments one by one when the Bill returns to the Commons. Some are very attractive—I get that, intuitively —but it seems unfair to unpick a Budget, which is a comprehensive account of the macroeconomics of the country, and then pick off each of these measures by an amendment. I cannot support that; it is good to have the debate, and the Government may decide to change their opinion on any one of them. The noble Lord, Lord Eatwell, made the point that taxation should be simple, and I agree. If every one of these cases were to be included by the Government in their new Budget, I think that it would be incomprehensible for the public in general. Although I see that, individually, some cases are attractive, I cannot support the amendments for the reasons that I have set out.