asked the Chancellor of the Exchequer if he can now announce the locations of the offices which will administer the proposed development land tax and wealth tax: and whether the Inland Revenue plans to transfer further PAYE work from London and the South-East to the assisted areas.

The Development Land Tax Office, which is expected to employ up to 350 staff, will be established at Middlesbrough. Wealth tax will be administered, with capital transfer tax and estate duty, in a network of capital tax offices, which will involve the creation of new posts outside London and the relocation of a substantial number of existing posts now in the Estate Duty Office in London. Apart from staff who will occupy existing offices in the London area, offices will be opened in the following towns; and planning is proceeding on the basis that the number of posts at each place will be broadly as stated:

Stockton-on-Tees	200
Stockport	400
Sheffield	300
Derby	200
Solihull	200
Wrexham	350
Plymouth	400
Worthing	150

There will also be about 125 new posts in a capital tax office in Edinburgh, which will incorporate the existing Scottish Estate Duty Office.The Inland Revenue proposes to transfer further PAYE work relating to London and the South-East to new London provincial districts to be located—with the approximate number of posts—as follows: Bradford, 200; Glasgow, 220.Out of this total of 3,095 posts, 2,545 will be in the assisted areas.