asked the Chancellor of the Exchequer how much of the yield of £57,000,000, which he estimates to obtain from the duty on oil in the current financial year, will be derived from oil consumed by farm machinery.

About £2½8 million.

In view of the extremely small amount involved, may I ask the right hon. Gentleman to put it to the Chancellor of the Exchequer that it is not worth the bother and trouble of collecting this small sum of money, thereby inconveniencing many farmers, and adding to the cost of food?

I think that my right hon. Friend is well aware of the arguments.