On Fri, Feb 07, 2014 at 07:00:26PM -0000, Robin wrote:
how can you tax something that people are entitled to, but don't
actually use
HMRC do it all the time. Eg the common one is employees who get
employer-provided private medical insurance but make no claims.

In that case the employees are getting something. Medical insurance.

--
David Cantrell | Bourgeois reactionary pig

There is no one true indentation style,
But if there were K&R would be Its Prophets.
Peace be upon Their Holy Beards.