Ms Jane Howard:

Typically, there are several things we do to help our customers in financial difficulty. It has mainly been mortgages, if I am being honest. I am referring to the personal book. It starts with understanding their financial position. In some cases, customers may have a significant amount of equity in their home and could trade down. In other circumstances, customers may have other funds available and we can reshape their debt. We may also write a little bit down to acknowledge that they have as well, and meet what they are doing. In other cases, we find that the term is not right. We consider the term and may extend it. There are several things we do, but it is very much on a case-by-case basis. We have some customers who have done everything possible to try to keep up to date with the debt, and we can help them. Other customers, however, may be less willing to find a way to repay their debt. In every case, however, we consider the customers, take them through a case clinic and examine what we can do to get them onto a repayment programme that works for them and keeps them in a home they can afford to be in. That has been incredibly successful. That is the way we have looked at it.

I cannot comment on the tax side. I do not think it is a tax issue, but I am more than happy to take that mater away and revert to the Chairman on it.