To ask the Chancellor of the Exchequer by how much the rates of personal income tax would need to be increased if (a) education, (b) education, fire and police and (c) the whole of the community charge, less expenditure on social services and housing, were transferred to income tax; and if he will also show the estimated savings on community charge benefit in each case.

[holding answer 10 December 1990]: The implications for personal income tax and for community charge benefit costs of transferring local authority functions to central Government would depend entirely on the extent to which there was a reduction in the grant paid to local authorities.