asked the Chancellor of the Exchequer whether the Inland Revenue and Customs and Excise Departments have compiled and issued to inspectors tables showing traders' average retail mark-ups; whether he will publish the tables concerned in the Official Report; and if he will make a further statement.

I shall let the hon. Member have a reply as soon as possible.

asked the Chancellor of the Exchequer what is the number of taxpayers taken out of tax as a result of his Budget changes; what is the number taken out of the higher rates of tax; and if he will list these data showing married couples as a single tax unit and married wives separately.

[pursuant to his reply, 31 March 1980]: The estimated numbers are as follows:

	Thousands
Numbers kept out of liability to tax:
Total of which,	1,300
Tax units (counting married couples as one unit)	700
Earning wives	600
Tax units (counting married couples as one) kept out of liability to:
Higher Rates	400
Investments Income Surcharge	60

Liability to the investment income surcharge and, except where the couple elect for separate taxation of the wife's earnings, liability at the higher rate depends on the joint income of a married couple.