Mr Jack Diamond: No, Sir. The cost would fall on the rating authorities.
Mr Jack Diamond: My hon. Friend will know that the situation in respect of the derating of factory farms is different in Scotland compared with England and Wales. In Scotland there is already a measure of derating of industrial buildings, of 50 per cent., which it is proposed should continue. There is no such de-rating in England, where there is no proposal to change the law.
Mr Jack Diamond: The Government are always ready to receive representations from hon. and right hon. Gentlemen on matters affecting them.
Mr Jack Diamond: I said nothing about "in secret" or "the usual channels". I said that the Government are always prepared to accept representations from hon. and right hon. Gentlemen on matters affecting them.
Mr Jack Diamond: I am not aware of the Whips imposing anything. I am sure that my hon. Friend shares with me the joy of coming to the House regularly to do our duty voluntarily.
Mr Jack Diamond: I am most grateful to the hon. Gentleman, and I should like to take this opportunity, on behalf of the Government, to pay a tribute to the great work which he and his colleagues do.
Mr Jack Diamond: Defence expenditure is undertaken for the benefit of the United Kingdom as a whole. As in the recent preparation of a Scottish budget, the share of Wales in that benefit can only be apportioned on an arbitrary basis—such as population.
Mr Jack Diamond: Expenditure has no relationship to the benefits derived from defence. As to whether I would be prepared to imagine a Welsh Government, that is more than even a Treasury Minister should be called upon to do.
Mr Jack Diamond: My right hon. Friend has received various representations on how much a single man, and a married man with one, two or three children under 11 years of age, respectively, need earn in January, 1970, to offset the increase in the cost of living compared with men in similar circumstances earning, respectively, £500, £1,500, £3,000 and £4,000 a year in 1964, taking into account changes in...
Mr Jack Diamond: On the first part of the question, I am sure my hon. Friend is aware that up to a salary in excess of £5,000 a married couple both working are better off than they would be if single. As to the question of aggregation, the House is aware that this matter was studied in detail by the Royal Commission, which concluded that aggregation should be maintained.
Mr Jack Diamond: I do not want to be drawn into the question of who is whose chattel. I would only reply to my hon. Friend that the law is based on the commonsense assumption that married people live together, share together and work together.
Mr Jack Diamond: I have already answered the right hon. Gentleman by saying that the system is based on aggregation. That matter of aggregation was considered in depth by the Royal Commission and approved. It made a suggestion about the ceiling for an addition to the earned income relief, and when the right hon. Gentleman's own Government considered the position in 1957 they made an alteration to the ceiling,...
Mr Jack Diamond: The Scottish Estate Duty Office's requirements have recently been under review and proposed arrangements for the provision of additional staff to fill the current shortage have recently been put to the staff associations concerned. I have written to my hon. Friend with further details.
Mr Jack Diamond: My hon. Friend is on to the kernel of the matter. The situation is that the Inland Revenue trains its new applicants and insists on their acquiring a legal degree. As soon as they are trained and qualified, private industry attracts them. This is a problem which is with us, and there is no obvious solution.
Mr Jack Diamond: The Budget estimates included £136 million for capital gains tax and £6 million for tax on short-term gains. If the higher exemption limits cited had applied retrospectively to gains realised in 1968–69 the full year cost would have been £10 million, £20 million and £40 million respectively.
Mr Jack Diamond: No, Sir. I take the view that our social system had a glaring gap in it before we had capital gains tax. However, I will give thought to what the hon. Gentleman said in the second part of his supplementary question.
Mr Jack Diamond: Specialised appliances for wear by sufferers from this condition are already tax-free.
Mr Jack Diamond: The hon. Gentleman will forgive me saying, if my physiology is correct, that this is rather a different question.
Mr Jack Diamond: Estimates for 1969 as a whole are not yet available.
Mr Jack Diamond: I wish that the Prime Minister had the capacity to make certain things and certain persons disappear. The assumption in the first part of the hon. Gentleman's question is not correct, and the rest, therefore, does not follow.