I do not agree with the hon. Gentleman's characterisation of the system. The system is doing a great job— [ Interruption. ] Yes, it is. One of the great strengths of the present system is its flexibility. It can respond very quickly when a household's income falls and extra help is needed. That would be lost if we were to change to a system that was based on the previous year's incomes. We will of course keep the matter under review, but the hon. Gentleman's solution does not look attractive to me.