The Institute of Chartered Accountants has expressed concerns about this matter and sought reassurance that there are no plans for the compulsory electronic filing of income tax returns or the compulsory electronic payment of income tax liabilities. I think that the Minister has just given that reassurance, so I shall simply flag up a few issues.

We have talked about vulnerable groups filing self-assessment returns; there are also concerns about the ability of businesses to submit electronic tax returns. According to the regulatory impact assessment, Revenue and Customs estimates that up to 250,000 businesses will be required to file tax returns online. That is a significant number of businesses. I can think of many small businesses in my constituency that work on a subsistence basis. They might have to deal with the issues that I mentioned earlier, such as low skill levels, and might therefore have low computer literacy as well as any other kind of literacy. I seek reassurance from the Minister that the proposals will not be pushed forward at a rate that will preclude those businesses from being able to take part or that will cause them excessive difficulty or expense in co-operating.