I am delighted that my hon. Friend is on the Front Bench to agree with my point.
The changes to car tax will be of particular benefit to the hard-pressed car retailers in my constituency, but I would not have been pleased to see my right hon. Friend the Chancellor move away from the policy which the Government have been following for several years of bearing down on the benefit of a company car. I am delighted that he has not let up on the regular and steady movement towards making that a less clear benefit to individuals and has brought it more into line with other tax regimes. Nevertheless, he has found a perfectly straightforward and sensible way to give some stimulus to the car industry, which is a key factor in the health of the economy.
In my experience, small businesses have suffered worst from the recession. Therefore, I strongly welcome the package of various measures for them announced today.