asked the Chancellor of the Echequer the revenue derived from Purchase Tax on home-manufactured boots and shoes for the last two years for which figures are available; and the estimated yield of the revised tax.

Separate figures for home-manufactured footwear are not available, but it is estimated that receipts of Purchase Tax from both home-manufactured and imported supplies of footwear of all kinds (including rubber footwear) in the calendar year 1950 were £3·8 million, and in the calendar year 1951, £3.3 million. Under the revised arrangements, I expect that the yield of tax from footwear in 1952–53 will continue at about the same level—that is, that it will be of the order of £3½ million.