asked the Chancellor of the Exchequer what is the annual amount, to the most recent convenient date, received in Scotland from Customs and Excise duties.

The net amount from Customs and Excise duties received in Scotland during the financial year ended 31st March, 1949, was about £123 million (Customs, £55 million, Excise, £68 million).

Can the Chancellor say the relation these payments to Scotland bear to the total payments to the United Kingdom?

I could not without notice, but it would not be very informative if I could, because these goods in many cases are not necessarily consumed in Scotland.

The Chancellor will be aware that they are manufactured in Scotland.

The tax is on the consumer in this case and not on the manufacturer.