asked whether, in view of the fact that motor ambulance wagons by their greater speed and comfort greatly mitigate the suffering of those afflicted by sickness or accident who have to be conveyed to hospital, and of the fact that they are mostly maintained by voluntary contribution and free to sufferers, he will encourage the displacement of horse-drawn ambulance wagons by exempting from duty petrol used in accident transport services in Scotland?

I am hoping to deal with this matter in the forthcoming Revenue Bill.