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Rishi Sunak has refused to be drawn on whether his government plans to raise or extend the windfall tax.

The prime minister said it would not be appropriate for him to comment on fiscal matters ahead of the Budget.

In an interview with 91热爆 Scotland News, he said the Conservatives were the only major party to support the North Sea oil and gas industry.

Mr Sunak, who will be addressing the Scottish Conservatives' spring conference in Aberdeen, said: "We are going to need oil and gas for decades to come".