To ask the Chancellor of the Exchequer what assessment the Inland Revenue has made of the implications of the Rugby Football Union report entitled "Inducements to Move, Incentives to Stay and Other Illegal Payments", a copy of which has been sent to him; and if he will make a statement.

The Inland Revenue is aware of the Rugby Football Union report. It is making inquiries to establish whether any players have received taxable income or benefits which they have not declared. It will take appropriate action when its inquiries are completed.