asked the Chancellor of the exchequer whether he is aware that a number of ex-Service men have paid Stamp Duty on articles of clerkship out of their gratuities; whether, in view of the decision to remit this duty, he will refund the amount so paid by ex-Service men between VE-Day and the date of the remission of the duty; and what would be the cost of this concession to the Treasury.

The Finance Act authorises a refund where the duty became payable on or after 6th April last and there is no power to go beyond this. Figures are not available to show the cost of the concession suggested by the hon. and learned Member.

As the cost would obviously be very small, does not the right hon. Gentleman think it would be a gracious act to take power to make the refund?

We had long discussions—I forget whether the hon. and learned Member took part, but perhaps he did—on this matter when the Finance Bill was going through its final stages, and I did date back the allowance. The original proposal was to make it date from the passage of the Finance Bill. I dated it back, in response to requests from different parts of the Committee, to the Budget date. We went into it very fully. The Finance Act is now law and I cannot change it.

Does not my right hon. Friend recall that when we had the discussions on the matter on the Finance Bill, the suggestion was apparently made in some parts of the House that the Minister of Labour might consider whether the point involved could not best be covered by his Department? Has my right hon. Friend had any consultations with his right hon. Friend on that point?

I remember the suggestion being made, and we can certainly look into it. I cannot say more.