asked the Chancellor of the Exchequer why his regulations provide that the addition of a few words of greeting to cards bearing lists of church services for Holy Week and Easter, circulated by the clergy to their parishioners, renders such cards liable to Purchase Tax.

These cards would attract tax only if they were of the description known as greeting cards when they would be chargeable under Group 34 of the Purchase Tax Schedule. If my hon. Friend will send me a sample of the cards he has in mind, I will let him know if it falls within this description.

asked the Chancellor of the Exchequer if he will consider abolishing the Purchase Tax on the uniforms of the Church Lads Brigade.

I would refer to the answer I gave to the hon. and gallant Member on 14th November. I have nothing to add to that.