I do not think that the hon. Gentleman mentioned the implementation of the IT systems for child trust funds or pension simplification, both of which have been smooth, well planned and well implemented.

We and HMRC are clear that it will be HRMC’s responsibility to oversee our approach to procurement. I should be clear with the hon. Gentleman about that. A period of comprehensive testing will be built into  any design for the implementation of a planning gain supplement in the run-up its introduction. One of the reasons for a relatively long lead time between designing and introducing the IT system is to ensure that the systems will work. One of the reasons for seeking the authority under the Bill is that, once the Government make their decision to go ahead with a planning gain supplement, there must be no delay with the necessary work for starting to design and commission the system that will be required.