asked the Parliamentary Under-Secretary for Health, Scotland, if his attention has been drawn to the action of a profit-earning company in the Cowdenbeath district claiming a deduction of 100 per cent. in respect of repairs to, and maintenance of, their plant; if he is aware that, should this claim be found in order, no poor or education rate will fall to be paid by this company; and whether he will consider the advisability of giving effect to No. 4 of the recommendations of the Departmental Committee on Local Taxation in Scotland by taking steps to have Section 37 of the Poor Law (Scotland) Act, 1845, repealed?

My Noble Friend has received a communication from the Beath Parish Council to the effect stated in the first and second parts of the question. He is considering the recommendation of the Departmental Committee with respect to the repeal of Section 37 of the Poor Law (Scotland) Act, 1845, in connection with the proposals for the reform of local taxation in Scotland.