I am sure that the hon. Gentleman is aware that the Government also introduced the 10p starting rate and cut the basic rate of tax, which benefited the very taxpayers whom he now identifies. He will, I am sure, accept that the growth of the number of children living in poverty under his Government was a national scandal; that it is the responsibility of this Government to lift those children out of poverty; and that families need the most help when they have children and when those children are small. The hon. Gentleman should turn his mind to his alternatives: would he choose to force more children into poverty or to support this Government's policy?