My right hon. Friend alludes to a very important point. He is absolutely right that people such as teachers and members of the nursing profession would be included in a proposal to increase national insurance above the upper limit, but let nobody imagine that would be just those people. Anyone with a wage of, say, £250 per week who received a Christmas bonus of a similar amount would find part of that bonus taxed under the Opposition's proposals. We have flushed out a tax on Christmas.