asked the Financial Secretary to the Treasury whether he has received any representations from Scotland regarding the levying of Entertainment Duty and Income Tax in respect of benefit football matches; whether he is aware that the expenses of organisation of these matches in Scotland usually fall upon the player for whose benefit they are arranged; and what modifications are, or will be, made in respect of the burden of such taxation?

I have received no representations as regards Entertainments Tax on benefit football matches. As regards Income Tax, if organising ex- penses fall on the player who is receiving the benefit they would form an admissible deduction from the match receipts in arriving at the amount assessable to Income Tax on the beneficiary.