asked the Chancellor of the Exchequer if he has taken into consideration the letter addressed to him by Sir Malcolm Delevingne, dated 1st May, pleading for exemption from Stamp Duty in favour of premises to be used for charitable purposes; and if he will treat this application on the same principle as the exemption made relating to Legacy and Succession Duties.

I doubt whether so wide an exemption could be justified.

Would the Chancellor of the Exchequer look at the categories I have submitted to him, owing to their peculiarities, and reconsider the matter to see whether some concession is not possible?

That is a very natural matter to consider when we are taking the Finance Bill in Committee. Charity, of course, in the legal sense is very widely used, and it was for that reason that I have given the reply I have. I do not think a wide exemption would be practical.