asked the Chancellor of the Exchequer what are the costs of administration, charge and collection expressed as a percentage of each pound sterling collected of the following taxes in the year 1973–74: income tax, corporation tax, capital gains tax, estate duty, stamp duty, and VAT, respectively.

For the taxes administered by the Inland Revenue, I would refer the hon. and learned Member to paragraphs 134 to 138 of the Report of the Commissioners of Inland Revenue for the year ended 31st March 1974 (Cmnd. 5804).As regards VAT, I refer the hon. and learned Member to the answer I gave to my hon. Friend the Member for Belper (Mr. MacFarquhar) on 24th April.—[Vol. 890, c.