To ask the Secretary of State for the Environment whether he will make a statement about the conclusions of his review of the poll tax.

I have nothing to add at this stage to my statement to the House on 21 March.

Would the Secretary of State like to have a shot at making another statement about the replacement of the poll tax? He did not make everybody happy with the first one and his hon. Friends might have a happier Easter if they were given a clearer picture of what his new tax will involve and whether it will be strictly related to the ability to pay, as would be the case with a local income tax. Or will it remain an arbitrary tax?

The people who are unhappy about my statement are sitting on the Opposition Benches. They now realise that we have clear answers to our proposals while they have none.

Is my right hon. Friend aware that those of us who made representations to him about the review are delighted with his proposals and that the people who are unhappy are those who have been encouraging individuals not to pay? They now realise that we have proposed a scheme that will make it impossible for them to carry on with their campaign.

I much appreciate my hon. Friend's observation. Our new local tax will be consistent with one bill for each household. Collection will therefore be easier and more certain.