asked the Chancellor of the Exchequer how many tax offices have been closed since 1939 and in what respective places; how many have been reopened since the cessation of hostilities and where; and what additional staff would be necessary to reopen all offices at present closed.

As the answer is detailed, I will, with permission, circulate it in the OFFICIAL REPORT.

Without referring to hordes of unnecessary officials, can the Chancellor say when the tax office in Darwen will be reopened?

No, Sir. The answer is still the same as when the hon. Gentleman asked exactly the same question a short time ago—we must be on our guard against the employment of unnecessary hordes of officials.

Can the right hon. Gentleman say how many other tax offices have been reopened and how many officials employed?

None that have been closed have been reopened in my time.

If we must be on our guard against hordes of unnecessary officials, why on earth do the Government go ahead with the rationing scheme for bread?

Following is the statement:

Since the outbreak of the war 10 tax offices have been closed down in the following towns:

• Swansea—4 offices reduced to 2.
• Wigan—3 offices reduced to 1.
• Bradford—11 offices reduced to 10.
• Middlesbrough—4 offices reduced to 3.
• St. Helens—2 offices reduced to 1.
• South Shields—2 offices reduced to 1.
• Dundee—3 offices reduced to 2.
• Paisley—3 offices reduced to 2.

None of these offices has been reopened. The additional staff required to reopen these offices would not be large, but I could not justify the expense involved.