Dr Julian Lewis: While we are on the subject of Liberal Democrat policy on council tax, does my hon. Friend [Bill Wiggin] think that the Liberal Democrats are in danger of going back to a situation that it is not helpful to be in, as the Conservatives learned to their cost? If we had a local income tax, everyone in a household with a taxable income would be liable. Would not that lead to certain difficulties that a previous Conservative Administration experienced to their cost?