I suspect that, if the planning gain supplement goes ahead, we will need something a bit more complicated than a spare abacus. Bearing in mind that a lot of computer systems are knocking around in the Treasury and HMRC, would it be cost-effective to modify one? I do not know the answer, but I should like to know that that option had been explored before the Government ask the House of Commons to commit up to £40 million for a new computer system that, as we heard this morning, we may never need if the tax does not go ahead.

I thank the hon. Member for South-East Cornwall for his kind words of support. Perhaps they will still be forthcoming if we come back to this issue on Report, but as we have explored it in some depth, I beg to ask leave to withdraw the motion.