asked the Chancellor of the Exchequer whether, with a view to the avoidance of absenteeism through attendance during work hours at the local tax office, he will ask the inspectors of taxes to send officers at regular intervals to factories employing over a certain number of employees to interview employees who need advice in connection with their Income Tax returns?

Arrangements of the sort suggested by my hon. Friend are already in force in a large number of cases, and it is the policy of the Board of Inland Revenue to extend them so far as circumstances permit.

asked the Chancellor of the Exchequer whether his attention has been called to the position of concerns of which the main revenue, trading and otherwise, is derived from properties of various kinds which, owing to the war, are suffering heavy depreciation through lack of adequate repairs; and whether he will consider allowing certain reserves for deferred maintenance to be made and treated as an expense of the business for taxation purposes?

An allowance in respect of deferred repairs is given for the purpose of Excess Profits Tax, and for the purposes of the Income Tax the deferred expenditure on repairs will rank for allowance as and when it is incurred.

asked the Chancellor of the Exchequer whether, in view of the pressure exerted by the Ministry of Fuel and Power on applicants for home-to-work petrol allowances temporarily to change residence so as to reduce mileage, he will take steps to amend the law which disallows the expense of living elsewhere as a deduction from the profits of letting a furnished house assessable to Income Tax under Schedule D?

No, Sir. I cannot agree that the circumstances to which my hon. Friend refers would justify a departure from the general Income Tax rule.

How can the right hon. Gentleman expect people to change their residences if it involves higher taxation?

There are many other considerations which I have to bear in mind in this matter.

asked the Chancellor of the Exchequer whether he will give an assurance that the Government's financial and economic post-war policy will be formulated so as to maintain a stable price level in the home market by regulating the issue of credit; and whether the Government will introduce the necessary legislation to empower them to maintain an increased purchasing power whenever prices show a tendency to fall?

I would refer my hon. Friend to the statement which I made in the Debate on post-war economic policy on 2nd February, and in particular to what I then said about the price level and about the contribution which the Government could make towards securing active employment.

Did my right hon. Friend really do himself justice in that Debate?

asked the Chancellor of the Exchequer whether agreed sums payable as war damage under the War Damage Act, either on account of property or chattels insurance, can be set off against the payment of Death Duties due on a deceased estate?

I assume that my hon. Friend refers to payments for war damage which are to be made, together with accrued interest, after the war. Such future payments cannot be regarded as available now for the discharge of Death Duties. The duty chargeable in respect of the war damage payment itself will not, however, be collected until the payment is received.