The new 10p band, the working families tax credit, the important and generous tax credits for nursery and pre-school care—which will come into effect later this year— are examples of how, without victimising people who earn more, we can use the tax system to unlock opportunity for those who have been denied it in the past. The First Minister seems to be following the lead given by the Prime Minister, by—contrary to election pledges—increasing the tax burden on people resident in Scotland, and the United Kingdom as a whole.