My Lords, it is not a stealth tax because it is all too obvious. The noble Lord should recognise that when it comes to the overall position on business taxation, the Chancellor has to balance the factors he has identified against other areas where the Government are concerned to help business. Further, the Chancellor made it absolutely clear yesterday that he was open to representations on the way in which we could safeguard the future of enterprise and business in this country, and I do not have the slightest doubt that that dialogue will continue.