I notice that the hon. Member for Harrow, East (Mr. Dykes) questions the Secretary of State on the reconstruction, not the removal of the poll tax. The Secretary of State is now engaged in deliberations. Does he agree with the Audit Commission that people on nil or very low income should be exempted from paying, because of the cost of collection and the unfairness, or with his colleague the Minister for Local Government and Inner Cities, who earlier this month said: Labour is in great peril if it gives up the principle that everybody should make a contribution to the cost of local government, because that principle is widely accepted."—[Official Report, 19 February 1991; Vol. 186, c. 198.] The two things are contradictory. If the Secretary of State is intent on introducing a floor tax, does not he accept that the only way to fulfil the wishes of the Minister of State is to maintain both a floor tax and the poll tax?