asked the Chancellor of the Exchequer whether he will consider special concessions in respect of Income Tax and Super-tax in the case of foreigners resident in this country and not carrying on business?

I do not know what special concessions the hon. Member has in mind, or why he thinks they ought to be made; but the suggestion in general is not one that appeals to me.

Is the right hon. Gentleman aware that a foreigner living in a country like Switzerland, although he may be a millionaire, can only pay a maximum tax of £50, and would not that be a way of attracting millionaires to live in England?

I do not know what the practice may be in Switzerland, but I see no reason why a foreign millionaire living in this country and enjoying all the protection and amenities here should not pay for them.

Can the right hon. Gentleman tell us to what amenities he refers?