Clause 1 — Charge for 2012-13 and rates for 2012-13 and subsequent tax years

Part of Diabetes Prevention (Soft Drinks) – in the House of Commons at 2:45 pm on 18 April 2012.

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Photo of Alun Cairns Alun Cairns Conservative, Vale of Glamorgan 2:45, 18 April 2012

The hon. Gentleman is missing the point. The increase from 40% to 50% raised only a third of what was projected when it was introduced. That is how uncertain things were. If it is a bad tax and is not raising what it is intended to raise, let us get rid of it and have a sensible tax that is a lot more business-friendly and attractive to international investors. If that is the Opposition’s best argument in opposing the reduction of the rate from 50% to 45%, it demonstrates how weak they are.