asked the Chancellor of the Exchequer whether it is necessary to send out 19 forms, weighing over 7 oz., in order to assess Pay As You Earn for a gardener; and if he will take steps to ensure that both the number and bulk are cut down in future.

No, Sir, and if the hon. and gallant Gentleman will let me have particulars of the case he has in mind, I will inquire into it.

Is the right hon. Gentleman aware that since I put down my original Question, I have had another example in which 22 forms were sent out in two cases of P.A.Y.E.? Is he aware that in the first case the gardener was an old age pensioner earning 36s. a week and, therefore, not subject to Income Tax?

That makes it all the more important that the hon. and gallant Gentleman should send me the particulars, so that I may look into them, and see how the mistake—which it certainly is—was made.

Is the right hon. Gentleman aware that these ½-lb packets are being distributed on a very big scale to people who have only a single employee? Could not a much simpler way be found of telling such people what their liability is?

Mr. De la Bère:

Is the right hon. Gentleman aware of the futile and fantastic waste?