asked the Financial Secretary to the Treasury what is the procedure to be adopted by old age pensioners to obtain replacement of tobacco coupon books lost through accident or theft.

I regret that books of Tobacco Duty relief tokens lost through accident or theft cannot be replaced, because to do so would promote abuse of the concession.

Would the right hon. Gentleman consider this matter again, because surely tobacco coupons, like clothing coupons, can be replaced if they are lost?

The difference is that a clothing coupon book is numbered and also has the name of the owner on it. That is a considerable difference.