Surely the Minister must realise that there are two very separate issues here. They are the 50p tax rate for those earning more than £150,000 and the changes in the allowances, which will make behaviour very susceptible to these very small changes in income. For example, people may get a bonus towards the end of the year. which might take them from £95,000 to £115,000. But the behavioural change there will be very different from that of someone who is currently on £250,000 and considering whether to leave the country. Those are two different things and I should be grateful to hear what separation he has made of those two considerations.