As covered in the explanatory note, it appears that this bill aims to improve the progressivity of the tax system—hence reference to the three-year automatic changes in living costs. Well, this bill is absolutely poorly targeted. Ongoing indexation as proposed in this bill would absolutely constrain the Government's ability to be fiscally flexible. It doesn't take into account the pure fiscal cost, which increases when incomes and population grow. In layman's terms: what are you going to cut to pay for this? If the goal, as covered in the explanatory note, is to reduce taxes for households to help with living costs, then, again, inflation indexation is a poor way to do so through the tax system. That's why you target, again, through transfers, such as Working for Families; such as the winter energy payment; or, for families, the Best Start payment. 