Baroness Barran (Con)

I too thank my noble friend Lord Lexden for securing this debate. We have heard an overwhelming set of arguments this afternoon, as we did in our earlier debate, against this misguided move on the part of the Government. Those arguments fall into different groups of children: those with special educational needs and disabilities, children from military families, children who take part in the music and dance scheme, and those attending cathedral choir schools. We have also heard serious concerns about implementation; the timing of introducing the new tax, particularly in Scotland; the disruption to teachers and children; the lack of readiness of HMRC; and, importantly, the impact on mainstream schools. Organisations from the education unions to the Chartered Institute of Taxation are calling for delay, so I ask the Minister two questions. First, will she commit to talk to her colleagues in the Treasury to review the timing of the introduction of VAT? Secondly, if this really is not an ideological move, will she commit that the OBR will do future annual impact assessments, and reverse this if there is not a net contribution to the economy?