The latter part of the hon. Gentleman's question is pure speculation. In answer to the earlier part, let me say first that it was always thought right for some taxation to apply, as it was always envisaged that some expenditure would be displaced from other goods and services bearing tax. Secondly, let me say that I am delighted that the level of tax has been set at only 12 per cent., although the hon. Gentleman and other Opposition Members have been telling us for some weeks in Committee that it would be between 20 and 30 per cent.