What representations he has received on the new arrangements for child benefit which will apply to one and two-parent families.

The Chancellor has received a number of representations on the planned changes to child benefit. It is not the Government's practice to provide details of all such representations.

Does the Minister agree with my constituent Christopher Sumpton, who points out that it is grossly unfair for a single mother earning £44,000 a year and supporting three children to lose her child benefit, given that the next-door neighbours earning £80,000 will not? Will Treasury Benchers explain why the Government are attacking women in this savage way?

As I said earlier, we do not currently have the capability to examine the situation on a household basis, but we do need to make difficult decisions. If the Opposition want to oppose each and every cut, including in the child benefit that is given to some of the wealthiest in society, they can take that position, but we are prepared to take those tough decisions.

Does my hon. Friend think that the Opposition believe it would be fairer to tax the lower-paid and give the tax revenue to the higher-paid?

That appears to be their solution given that, as I understand it, they still advocate the increase in the national insurance contributions that we are going to counter by raising thresholds. If the Opposition wish to take that position, so be it.

I am afraid that the answers that the Minister is giving are simply not good enough. Can he explain the logic behind the child benefit proposal, if there is any? Why is the assessment not being made on household income rather than just on the highest earner's income? Will it apply to a cohabiting high earner or just to married couples, and why will there be a phenomenally high marginal deduction rate? Is it not true that this is just another "back of a fag packet" policy that the Government have not thought through at all?

There were four questions there, but one answer will do.

I congratulate the hon. Lady on her appointment to her shadow ministerial position, but I point out what her former colleague Alan Milburn has said:

"In times of plenty, giving child benefit to high earners is a luxury the country can afford; in times of want I don't think it is. We would be wrong to oppose it. I can't see it having an adverse impact on social mobility."

I know Alan Milburn belongs to the centre ground, but the Opposition really should not abandon it.