I have already explained the background of this issue, and I do not know that the right hon. Gentleman is on very good ground. He will recall that his estimate of a 7 per cent. increase in earnings last year caused immense trouble and caused everyone to budget wrongly. It has caused great difficulty ever since on this issue and on that of the rate support grant. I do not feel inclined to take a lesson from the right hon. Gentleman on this subject.