Guido intended to read the 547 page Quality of Life Report to extract and highlight some of the expected more bonkers policy suggestions. Fortunately others are doing it for him.

Bonkers idea #3 : Over at the Coffee House Fraser Nelson has spotted this corker, applying VAT to short-haul flights. “Has it occurred to either of them that VAT is reclaimed by anyone on business trips, so this would only hit the small people on their holidays?”

So business travellers won’t have to pay the tax…