I would be very happy to carry out such an inquiry, if we were told who would bear the windfall tax and at what rate it would be levied. We are now told that the windfall tax is legal, but, despite the fact that Labour Front Benchers claim to be in favour of freedom of information, they will not release the information on which that assertion is based. I invite them to do so. I also invite the right hon. Member for Dunfermline, East (Mr. Brown) to tell us who would pay the windfall tax and at what rate it would be levied. He could then tell the consumers of electricity, gas and oil precisely what that would do to their bills.