asked the Chancellor of the Exchequer whether he has been appealed to on behalf of voluntary hospitals to remit Legacy Duty on all sums left by will to such hospitals; whether he is aware that for the last four available years, 1907–10, this duty averaged only about £57,000 per annum; whether all Irish hospitals are already exempt from such duty; and whether, in view of the present and prospective difficulties and responsibilities devolving on voluntary hospitals through the National Insurance Act, he will sympathetically consider the question of placing the voluntary hospitals of Great Britain in the same position as those of Ireland in this respect?

The answers to the first and third parts of the question are in the affirmative. With regard to the second part, I am advised that, as far as it can be ascertained, the amount of duty involved is approximately £100,600 per annum. My hon. Friend's suggestion has received most careful consideration, but I fear that my right hon. Friend does not see his way to make the suggested alteration.

Is there any justification for making a distinction in this matter between hospitals in Great Britain and hospitals in Ireland?

The distinction has existed for sixty years.

Is there any justification in principle for maintaining it?

That is rather a matter for debate.

Can the right hon. Gentleman say how the distinction has been arrived at?

I should like notice of that question.