asked the Chancellor of the Exchequer if he will publish in the Official Report (a) how much each of the income tax reliefs and allowances cost the Exchequer in the revenue year 1970–71 and for whatever year the latest figures are available and (b) in each of those years how much of these reliefs, by category, were claimed by persons whose gross income was over the level of surtax in that year.

I regret that figures are not readily available for the 24 reliefs and allowances operating in each of the years 1970–71 and 1972–73, the final year for surtax, and to obtain them would require a disproportionate expenditure of time and effort. My hon. Friend has put down a similar Question in respect of 1974–75, and I shall let him have the figures for that year as soon as the necessary calculations have been made.

asked the Chancellor of the Exchequer if he will list in the Official Report (a) details of tax allowances granted during the most recent financial year, (b) the total sum of revenue forgone in each main category of tax