If a particular establishment qualifies for premium or for refund of tax, repayment will be made in respect of persons employed for purposes connected with the health of the employees in that establishment. Most, if not all, industrial establishments employing such persons full time are likely to be in this position.
Would not the Minister agree that, for example, industrial nurses are equally necessary, whether employed in the manufacturing, construction or service industries? Would he not think it a little anomalous if some employers were encouraged to employ them, while others were discouraged from employing them?
I can only say that the number of persons to whom he refers would be small compared with the total. I agree that the minority must also be looked after, but I can only say that I shall administer the measure as it is.
Is the right hon. Gentleman aware that this tax would mean a significant increase in the cost of waste paper, which the Government have accepted as being a very necessary raw material for industry? Is he, therefore, proud of his position of putting a tax on this raw material for industry?
I do not know quite what to say to the last part of that supplementary question. Quite a number of figures have been brought out of the cost of the tax on processed waste paper. Whether or not those figures are accurate I would not say, but some of the information I have leads me to believe that it is nothing like the amount some employers are stating.