asked the Chancellor of the Exchequer whether he will give the present approximate annual revenue from Purchase Tax levied on stationery and other office equipment after making due allowance for the loss to Income Tax by reason of such equipment being deductible as a business expense.

Mr. Amory:

This information is not available.

Would my right hon. Friend take steps to get the information? Does he recall that during the last Finance Bill debate it was pointed out very powerfully from both sides of the House that most of the Purchase Tax collected on stationery for business purposes forms a charge for assessing Income Tax and therefore the yield of the Purchase Tax in this context is very greatly diminished? Should not we now have the proper figures so that a sound judgment may be formed in the matter?

Mr. Amory:

I hope that my hon. Friend will form a sound judgment on all these matters.

I always do.

Mr. Amory:

I am afraid that I cannot offer to help my hon. Friend, because the work involved on the traders concerned would be out of all proportion to the value of the tax.

Mr. H. Wilson:

As the campaign of the hon. Member for Kidderminster (Mr. Nabarro) seems to be starting rather earlier this year, would the Chancellor intimate to his hon. Friend that if on next year's Finance Bill—if the present Government are still in office—we on the Opposition side move Amendments to remove Purchase Tax on individual items, his hon. Friend should not only speak on them but vote in the Lobby with us?

Mr. Amory:

I am prepared to intimate quite a number of things to my hon. Friend the Member for Kidderminster, but that suggestion will not be among them.