Matters of taxation are for my right hon. Friend the Chancellor of the Exchequer.
Further to the question of the hon. Member for Kirkcaldy (Mr. Gourlay), we have already made provisions to help teachers with an extra work load. We have given them no fewer that 10 extra free days in the year on which to do further preparation for their teaching. We have also allowed for some extra staffing levels this year to help the minority of teachers who will have extra work to do in regard to the new standard grade courses.