asked the Chancellor of the Exchequer if he will estimate the amount of corporation tax which will have been paid in the current tax year by companies qualifying to pay the small companies' rate; and how many companies paid the lower rate in each of the past four tax years.

I would refer the hon. Member to the replies I gave him on 10th May 1976—[Vol. 911, c. 55 and 56] No later estimates are available.