asked whether the final notices of demand for taxes are issued on similar dates in Scotland and England; what are those dates; and if the same treatment is meted out to everyone who is in arrears at that date?

The regulations regarding the issuing of the notices referred to are similar in the two countries, but the date of issue does and must necessarily vary locally according to the size of the area for which a collector acts. There is no differential treatment with regard to persons in arrear.

Cannot the right hon. Gentleman expedite the dispatch of these notices in England, where they are issued generally three or four weeks after those in Scotland?

I am making inquiry into the matter.