While that is at least an encouraging answer, may I ask the Treasury to bear in mind the deplorably poor insulation standards of our buildings which are costing hundreds of millions of pounds to the balance of payments? If the Government are serious about the conservation of energy and helping the balance of payments, may we have some co-operation between Government Departments to ensure that the proper incentives are provided to improve domestic thermal insulation standards?
I understand my hon. Friend's point, but there is, of course, co-ordination between Government Departments on such matters. It would be wrong to suppose that the tax system is necessarily the best way to achieve this objective. My hon. Friend will appreciate that as a means of encouraging domestic thermal insulation it would not help those who were below the tax threshold and similarly, unless a limit were imposed, the benefit would be greater depending on the rate of tax paid.