Luke Pollard

That highlights the danger of a list. In future amendments that the hon. Lady tables, I would expect her to veer away from lists to avoid that problem. Briefly, on the inheritance tax that the right hon. Member for Rayleigh and Wickford (Mr Francois) mentioned, the Minister for Veterans and People has replied to him, as I said he would in Defence questions on 6 January. Provisions in the Inheritance Tax Act 1984 will continue to ensure that attributable deaths of active members are exempt from inheritance tax. As the right hon. Gentleman knows, that is a matter for the Treasury, and it would be wrong of me to pre-empt the result of the genuine consultation being conducted by Treasury colleagues. He may need to wait until the Treasury has had a chance to consider the matter. I expect, nonetheless, that he will push his amendment to a vote, because there is a certain level of politics that I appreciate he has to play. It is certainly true that our armed forces deserve better than they have experienced over the past 14 years. Hollowed out and underfunded services, servicemen and women living in accommodation that, frankly, is not good enough, and morale falling every single year of the past 14 years—these are the areas that this Government seek to change. The landmark Armed Forces Commissioner Bill will deliver a better service for our armed forces and, importantly, their families. We have a lot of work to undo the damage, but I hope the message goes out loud and clear from this House that the creation of an independent Armed Forces Commissioner—a champion for those serving in our military and for their families—is a good thing that enjoys cross-party support. I urge all colleagues to support the Bill.