The hon. Gentleman claims to be supportive of the North sea energy industry, but why has he opposed all the measures that we have taken to protect those jobs in Scotland over the past couple of years? He talks about tax in Scotland and England. I gently point out to him that, thanks to the actions of the Chancellor and this UK Government, everyone in Scotland has received a significant tax cut from January this year. In contrast to the Chancellor’s last Budget, the SNP’s budget put taxes up for working Scots. Scotland is now the high-tax capital of the UK, but this Conservative Government are going to keep cutting taxes for hard-working Scots.