The hon. Gentleman and I probably have more in common than either of us would care to admit. The hon. Gentleman talks about fairness in the tax burden, however. The Government have abolished the married couples allowance, which has led in reality to a flat-rate subsidy to all taxpayers—worth the same to them all. Mortgage interest tax relief now has the same quality. Would it not have been better to use progressive rates of income tax? Is not that the best way to get a fairer distribution through the tax system, with a higher rate for the highest earners?