asked the Chancellor of the Exchequer what is the cost in a full year of exempting stationery from Purchase Tax.

About £18 million.

asked the Chancellor of the Exchequer what is the net annual cost of exempting stationery from Purchase Tax after deducting the increase in expenditure by central and local government due to the Purchase Tax on station cry so purchased and after deducting the decrease in revenue from Income Tax, Surtax and Profits Tax due to the Purchase Tax on stationery being chargeable against profits liable to such taxes.

This information is not available.

Is the Financial Secretary aware that 96 per cent. of such stationery, by volume and by value, is sold to Government, or quasi-Government, bodies, and to firms who are bearing taxes of that nature, and the working out of an estimate is not particularly difficult?

If the hon. Gentleman knows the answer, I wonder why he put the Question down.

asked the Chancellor of the Exchequer what is the total cost to the nation in a full year for collecting Purchase Tax on stationery, not only to His Majesty's Customs and Excise, but also to the manufacturers and suppliers of stationery who collect and pay it.

This information is not available.

asked the Chancellor of the Exchequer whether he is satisfied that the increase to 100 per cent. in the Purchase Tax on gas water-heaters will not result in a greater proportionate consumption of solid fuel; and if he will make a statement.

It is hoped that the tax will deter the installation of appliances which make fresh demands on our limited gas supplies. There will be the opportunity for any statement that the House may require when the proposals in the Finance Bill are under discussion.

Could the Minister say whether that view is shared by the Minister of Fuel and Power?

Will the Minister explain why these items are regarded as luxuries, since people have to have hot water, when refrigerators are taxed at only 33⅓ per cent.?

These are matters that can be better discussed when we reach the Committee stage of the Finance Bill.

Does that reply take into account the fact that gas is being produced from solid fuel in this country?