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Jeremy Browne (Taunton, Liberal Democrat)

I am flattered by the hon. Gentleman’s comments and his observation that I am able to argue persuasively in all kinds of forums. His central, flattering observation is not entirely accurate, because I was arguing this time last year that we should make our income tax system better able to assist people on low and middle incomes, and that is the argument I am making today. We can have a discourse about the best way to do that, but we think our proposals would be most effective. On the cost, I could go through all the proposals but perhaps I can refer the hon. Gentleman to my party’s website, where they are given in greater detail. It is not central to clause 3, but if you wish to indulge me, Mr. Atkinson, I will happily give a seminar on the benefits of Lib Dem policy.

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