asked the Financial Secretary to the Treasury whether the relief under the Third Schedule of the Finance Act, 1928, in the taxation of heavy motor vehicles using entirely pneumatic tyres, is held to be available to users of such vehicles in Northern Ireland?

I have been asked to answer this question. The changes effected in recent Finance Acts in the licence duties for motor vehicles do not apply to Northern Ireland.

In view of the fact that the British taxpayers in Northern Ireland are under the same regulations in regard to taxation as they are here, could not the right hon. and gallant Gentleman make representations to the authorities in Northern Ireland?

I do not know whether the Government in Northern Ireland have made regulations in regard to taxation on the same lines as ours, but, if the hon. Member desires it, I will make inquiries and let him know.