I did not understand the phrase of the right hon. Gentleman as implying that he did not understand this. I think that he did. But I agree with the hon. Gentleman—there is widespread misunderstanding in the public mind, and certainly in the Press about this—that the whole salary is subject to tax. There is no tax-free allowance, but there have to be proved expenses in respect of certain restricted and limited forms of parliamentary expenses —not all of them. I think that it is the experience of most hon. Members, particularly those who fill up their own returns without assistance, that the Inland Revenue has been very tough in interpreting the rules on this matter.