asked the Chancellor of the Exchequer (1) what is the cost to the Exchequer of mortgage interest relief claimed in respect of marginal rates of income tax above the basic rate;(2) if he will estimate the cost to the Exchequer of raising the limit for mortgage interest relief by steps of £1,000 from £30,000 to £40,000 in respect of relief at basic rate only.

I shall let my hon. Friend have a reply as soon as possible.

asked the Chancellor of the Exchequer if, pursuant to his answer of 19 December, Official Report, column 748, concerning transferable allowances, he will set out the numbers gaining and losing by income level, and the average gain and loss per individual or tax unit at each income level.

I refer the hon. Member to Annex 4 of the Green Paper "The Reform of Personal Taxation", in particular table 5.