asked the Secretary of State for the Environment if he has had any recent discussions with the principal sporting bodies in the United Kingdom concerning taxation matters.

I have had no such recent discussion. I had correspondence recently with the chairmen of the British Olympic Association and of the Central Council of Physical Recreation about one specific aspect of the taxation of sport.

I was pleased to learn that the Sports Council had instituted a general inquiry into the whole subject, and look forward to receiving its report when it is ready.

:Considering the attitude of the Minister when he was a member of the Opposition, would it not be appropriate if he was to make a stand now in favour of these tax reductions that are called for by the sports organisations?

When I receive the report I shall consider it and I shall inform the Chancellor of the Exchequer of its contents.