asked the Chancellor of the Exchequer what would be the cost to the Exchequer in a full year, of rating cowhide rugs at 8 per cent. VAT instead of 25 per cent.

No estimate has been made.

asked the Chancellor of the Exchequer if he will bring forward proposals to provide that dealers in second-hand electrical goods are subjected to the same tax regulations as dealers in antiques and second-hand cars, instead of, as at present, paying tax both on each individual transaction and 25 per cent. VAT on gross sales.

The Customs and Excise Department is examining evidence supplied by the Radio and Television Retailers Association to see whether a scheme under Section 14 of the finance Act 1972 would be justified.