asked the Chancellor of the Exchequer what information he has on the starting rates of income tax in other European Community countries.

The United Kingdom has the second highest starting rate of national income tax in the Community and the third highest rate, after Denmark and Ireland, when local income taxes are included. I shall arrange for further information to be placed in the Official Report.

Are the starting rates of tax not too high? Will my hon. Friend reinforce his determination to cut tax for the low-paid by paying particular heed to the advice in last week's Militant newspaper that

"Labour leaders are at last realising the electoral damage being done by their pledge to reverse Tory tax cuts and that ordinary employed workers fear"—

Order. The hon. Gentleman must summarise, not quote.

"that ordinary employed workers fear that Labour will increase their already heavy tax burden."

Order. I repeat that the hon. Gentleman must summarise, not quote.

Answering my hon. Friend's question sub specie aeternitatis, I think that my right hon. Friend has indicated that he proposes to cut tax. In the narrower context of St. Patrick's day, it would be wrong for me to quote. The quotation from Militant did not appear to be one which the Opposition enjoyed.

Has the Minister seen the memorandum from the Tory Reform Group— a number of Cabinet Ministers are associated with that organisation—which has argued strongly that, instead of cutting taxes, the Government should make further substantial investment in housing, education and the rest? Is the Minister aware that what we complain about are not tax cuts for the lowest paid, who should certainly get relief, but the tax cuts that have benefited the wealthiest people under the Tory Government?

I have read a wide number of representations, from Militant to the Tory Reform Group, but that does not allow me to anticipate my right hon. Friend's Budget.

The disparity in the starting rates of tax highlighted by my hon. Friend's answer is serious. Many of us hope that he will soon find himself able to do something about it. Does he not agree that tax revenues are not maximised by high rates of tax? Is that not borne out by the fact that over the last seven years the yield of higher rate tax in real terms has risen by 40 per cent. over a period when rates of tax have been reduced?

My hon. Friend is quite right to draw attention to that element of buoyancy.