I do not want to debate that with the hon. Member.
I want to come to the point which seems to me to be the genuine point in controversy between the two sides, namely, if one has Income Tax reliefs to give, or if one has taken hundreds of millions of pounds out of the taxpayers' pockets that confessedly one did not need to take, how one shall remit that taxation in the following year. There has been, admittedly, for four years a rising cost of living. Nobody denies that. There is controversy as to whose fault it is. There is controversy about whether the rise in wages has overcome the rise in prices or not, whether real wages have improved or not improved, but there is no doubt whatever that rising prices have been the rule throughout these four years.