asked the Chancellor of the Exchequer whether he is aware that members of His Majesty's Forces, on returning to this country from active service overseas, are required to pay duty on any unconsumed tobacco issued to them by the military authorities which may still be in their possession; and whether he will make a concession by which they will be relieved of the obligation to pay such duty?

Any member of His Majesty's Forces returning from service overseas is allowed to land his unconsumed tobacco duty free, provided it does not exceed a reasonable amount for his personnel use and is duly declared to the Customs. Where the quantity is considered to be excessive, payment of duty is required. I regret that I cannot see my way to extend this concession.

Is my right hon. Friend aware that there is considerable discontent among members of His Majesty's Forces, because the first thing that happens on returning to these shores is that the Chancellor of the Exchequer picks their pockets?

No, Sir.

Is it made clear to members of His Majesty's Forces what is looked upon as a reasonable amount?

I think they have a pretty good idea.