asked the Secretary of State for the Colonies whether he is aware that, owing to the high cost of living in Malaya, many British employees on rubber plantations and in other Malayan enterprises are experiencing difficulty in maintaining a reasonable standard of life, and are unable to save sufficient money for retirement at the early age at which retirement from employment in tropical conditions is necessary; and what steps will be taken to ensure that the Income Tax provisions which are to be imposed, against the advice of the Advisory Councils, do not add further difficulties in this connection.

I sympathise with the difficulties referred to. The rates of tax, after allowing for certain reliefs, are on a sliding scale according to income, and it would not be equitable to grant special reliefs to one section of the community.