I have a lot of time for the hon. Gentleman and we spend much time debating Finance Bills, but I must say to him as gently as I can that that was an absurd intervention. We have made a clear commitment to the British people on what will happen to VAT on our watch. It will not go up. We know that it will go up if his party wins the next general election. There are no two ways about it. It does not matter what the Prime Minister has said and it does not matter what the hon. Gentleman says now. We know that because of his party’s record and form on VAT. I shall give a lengthy exposition of that history and form very shortly.