asked the Chancellor of the Exchequer whether, when reviewing the incidence of Purchase Tax, he will take into consideration the anomaly that oil-burning heaters are exempted whereas electric domestic heaters are subject to Purchase Tax at 60 per cent. of the wholesale price; and if he will bear in mind that oil requires to be imported while the basic materials for the production of electricity are home products.

My right hon. Friend will bear in mind the facts stated in the Question.

Is my hon. and learned Friend aware that the Purchase Tax on all electrical heaters is impeding rural electrification throughout the United Kingdom, particularly in Northern Ireland, where there have never been any power cuts owing to the foresight of the Northern Ireland Government in providing adequate generating capacity? Will he ask his right hon. Friend, as an ex-Minister of Agriculture, Fisheries and Food, to bear this point in mind?

My right hon. Friend will take into account the further facts stated by my hon. Friend, but I think that if I commented I would be anticipating my right hon. Friend's Budget statement.