I am sorry. I am not prepared at this moment to give way.

I hope that the hon. and gallant Gentleman and the Under-Secretary realise that this is no argument at all. I do not doubt that the Government have made up their mind. They want to punish the local ratepayers. But I hope that, between now and Report, the hon. Gentleman will reflect on this question and discuss it with his officials. He ought to change his mind about it. I know that it would mean changes in other respects, but it is not too late. There is plenty of time.