It is entirely predictable that the Minister is trying to push the blame on to the previous Government for some of his Government’s decisions. Does he not agree that actually this is such a retrograde step? As a number of Members have tried to explain, what he is seeing from these small businesses is a decrease in the tax take and a decrease in employment opportunities. At a time when his Government have bet the house on growth, all he is seeing is a decline in growth. Surely that is a decision, not a position that he has been forced into, and it is a retrograde step.