Is my hon. and learned Friend aware that the total amount of revenue collected in tax on all musical instruments is only £1 million in a single year? Although this would be a small concession, it would be a valuable contribution to the musical education of children in our schools. Will my hon. and learned Friend look into it again?
I am aware of the fact to which my hon. Friend draws attention, and I think that I answered his Question about it in a Written Answer yesterday. The difficulty here is that one cannot consider one exemption which is proposed in isolation from the very many other requests which we receive to similar effect. There are, for example, many other articles used by local authorities which are subject to tax, including many used by schools, such as stationery and sports equipment.