asked the Chancellor of the Exchequer if he will abolish the £10 tax which fishermen are charged for their fish allowances.

My hon. Friend no doubt has in mind the arrangements under which the value of the benefit to certain employees from the provision of free fish has been taken at £10 yearly. These arrangements apply where the employee comes within the scope of the special legislation relating to employees earning £2,000 per annum and upwards, and the figure of £10 has I understand been agreed with the employees' trade union. But it is of course open to an individual employee to take the matter to appeal if he considers the figure of £10 to be excessive.