Kemi Badenoch: I take the point the right hon. Lady makes, but the Treasury is not doing this to squeeze small brewers.

Kemi Badenoch: I am afraid that the hon. Gentleman is still incorrect.

Kemi Badenoch: That point would be valid if it were proved that every single business was going to be negatively affected. If hon.

Kemi Badenoch: I congratulate the right hon.

Kemi Badenoch: I take the point the right hon. Lady makes, but the Treasury is not doing this to squeeze small brewers.

Kemi Badenoch: I thank my hon. Friend for those excellent points. Having done this job himself, he knows the issues at stake.

Kemi Badenoch: That point would be valid if it were proved that every single business was going to be negatively affected. If hon.

Kemi Badenoch: I disagree.

Kemi Badenoch: I am very happy to offer a meeting to a number of Members across the House. This should not be a contentious issue.

Kemi Badenoch: I thank my hon. Friend for those excellent points. Having done this job himself, he knows the issues at stake.