I agree with the hon. Gentleman that the tax burden in Scotland is too high and rising, and people are paying more and getting less. Fortunately, the UK Government have taken the decision to partially offset that, not through income tax cuts but through national insurance cuts, with 4p coming off NI. To pick up on his last point, he was referring to an aspiration that this Government have. We have already reduced NI by 4p, a third, and we aspire to remove it altogether, because it is a tax on jobs.