asked the Secretary of State for War whether any specials steps have been taken to make known to mem- bers of the Forces serving abroad or who are Prisoners of war the relief to which they are entitled from Income Tax on British Government securities.

No special steps have yet been taken, but as stated in a reply given to my hon. and gallant Friend by my right hon. Friend the Financial Secretary to the Treasury on 15th March, the matter is under consideration.

asked the Chancellor of the Exchequer if he can now make a further statement about the result of his inquiries into the revision of the basis of motor car taxation.

I have not completed my inquiries, and would not in any case contemplate making a statement in advance of the Budget.

asked the Chancellor of the Exchequer whether he is aware that in Canada the following taxes are levied on the profits of corporations: an Income Tax of 18 per cent, of total profits as computed, a further tax of 12 per cent, called an Excess Profit Tax but of the nature of Income Tax, levied on the total profits as computed for Income Tax whether or not these exceed the standard profits for purposes of Excess Profits Tax and with no alternative in the case of such excess, and a further tax, whichever is greater, of either 10 per cent, of total profits as computed for Income Tax or 100 per cent, of profits in excess of the standard profits; that the second of these taxes does not rank for Dominion tax relief; and whether he will insert a provision in the next Finance Bill that it shall so rank.

I regret I cannot see my way to adopt my hon. and gallant Friend's suggestion for legislation. Under the provisions of Section 27 (8) (c) of the Finance Act, 1920, it rests with the Special Commissioners of Income Tax to decide whether any Dominion tax qualifies for the purpose of double Income Tax relief, and if any taxpayer does not accept the view of the Inland Revenue Department in regard to the tax to which the Question relates his proper course is to appeal to the Special Commissioners. I am informed that the issue has not yet been raised with those Commissioners.

asked the Secretary of State for War what steps he intends to take to reproduce for the well being of the Army the essential features of the Olympia Exhibition clothing for demobilised soldiers; and if, in view of the success of this new scheme, he will consider a plan for a mobile exhibition for each Army Command in Britain.

The publicity given to the demonstration of the clothing which will be issued on demobilisation will have shown the troops that satisfactory arrangements are being made. I do not think that a mobile exhibition is necessary. Moreover, in the coming months troops will have their minds on other matters.

asked the Secretary of State for War on what basis the pay of retired officers and other ranks recalled to the colours is assessed.

Officers who have retired from the Imperial, Indian or Burma Forces with retired pay and are recalled to service in general cease to draw their retired pay during the period of their re-employment. They receive the same rates of pay and allowances as other officers of corresponding rank in the same arm or branch of the Service, with an addition of 25 per cent. If they are holding a staff or other extra regimental appointment, they receive the rates of pay and allowances laid down for their appointment, also with an addition of 25 per cent. This addition is calculated on the daily rate of regimental or staff pay of which they may be in receipt, excluding any command, engineer, corps or additional pay. Retired officers recalled to the Service have the option of drawing, in lieu of the pay of their rank plus 25 per cent., a rate of pay equivalent to their service retired pay plus 25 per cent. if this is more favourable. Officers who have commuted any portion of their retired pay suffer a deduction from pay equivalent to the amount of retired pay commuted. Officers who have retired without retired pay and who are recalled to service do not receive the 25 per cent, addition to the pay of the rank or appointment which they hold.Other ranks recalled to the Colours during the war receive the normal rates of pay appropriate to their rank and corps. Any service pension remains in issue.Both officers and other ranks count, for increases of pay given for length of service, both their previous and their current periods of service.

asked the Secretary of State for War what steps have been taken to make known to senior officers in prisoner of war camps in Germany the possibility of their remitting to their banks in London balances of their prisoners' pay to (be converted from reichmarks to sterling for investment.

A circular has been sent to all camp leaders in Germany.

asked the Minister of Health whether, in the interests of both national economy and the agricultural industry, any arrangements have been made between the Ministries of Health, and Agriculture, local authorities and scientists, for co-ordinated and co-operative effort and continuous experimentation in the utilisation of sludge and house refuse for land fertilisation; and whether, before approving plans for new or improved sewage schemes by local authorities, consideration is given by his Department to this matter.

Yes, Sir. Experiments in the use of sewage sludge, composted with various materials, for land fertilisation are being actively continued under the auspices of the Agricultural Research Council in close association with the Ministry of Agriculture and Fisheries and my own Department. Certain local authorities are also co-operating in these experiments. The adoption of a genefal policy in the matter must await recommendations based on the results of the experiments. In the meantime applications by local authorities for the installation of appropriate works are sanctioned by my right hon. and learned Friend if they are recommended by the Ministry of Agriculture and Fisheries.

asked the Minister of Agriculture what steps are being taken to encourage the breeding of heavy horses for farm work.

Grants are made to heavy horse societies in order to assist them to hire and travel high class pedigree sires for the use of their members.

asked the Minister of Agriculture whether he can make any statement on the post-war pig production policy of his department.

I would refer my hon. and gallant Friend to the reply I gave my hon. Friend the Member for Ashford (Mr. E. P. Smith) on 3rd February.

asked the Minister of Agriculture what is the long-term policy of his Department in regard to economic production of British butter; what would be the relative price of corresponding imported New Zealand butter; and how the items of cost in each case compare.

The future of the milk industry, including the manufacture of butter and other milk products, will be considered in the course of the exploratory discussions with representatives of the agricultural industry that were recently authorised by the War Cabinet as a preliminary to the Government's consideration of the whole subject of post-war agricultural policy. I cannot say what the post-war price of imported New Zealand butter is likely to be.

asked the Minister of Fuel and Power in which coalfields the coal-owners had an assurance that the Government would provide the money for the restoration of the differentials in district agreements covering miners' wages, consequential upon the issue of the Porter Award.

None, Sir.

asked the Minister of Fuel and Power the average earnings per man-shift worked in the coalmining industry for the quarter ended 31st December, 1943, giving separate figures for the coalface, others underground, surface workers and over-all.

Separate particulars for workers at the coalface, elsewhere below ground and on the surface at coal mines are not available. The average earnings per man-shift worked for all workers during the quarter ended 31st December, 1943, were 19s. 4¾d., exclusive of the value of allowances in kind.

asked the Minister of Fuel and Power whether he will expedite deliveries of coke to the borough of Chep-ping Wycombe, where it has been for some weeks in short supply.

As in many other districts, there is a shortage of coke in Chepping Wycombe because of the increased use of coke at the local gasworks, and the demands of high priority industrial undertakings. I have arranged for a Government reserve dump of coke to be available for distribution in this area, and am also arranging for the importation of coke into 'the area from other districts, subject to the availability of rail transport for this purpose.

asked the First Lord of the Admiralty to what extent the Government are interested, directly or through nominees, in the affairs of the Fairmile Marine Company, Limited, and/or the Fairmite Engineering Company, Limited; what is their paid-up capital; what authority either of these companies has to act as agents for the Government; and whether they are authorised in any way to make arrangements in connection with post-war purchases or policy.

The Fairmile Marine Company, Limited, is a private company, with a nominal share capital of £1,000 in £1 shares, of which six only have been issued, all of which are held by Government nominees on behalf of the Admiralty. They act with full authority as agents and managers for the Admiralty in connection with the construction of certain types of small craft. The Admiralty are represented on the Board of the company. The whole of the company's production is for Admiralty account. The Admiralty has no interest in the Fairmile Engineering Company, Limited. The answer to the last part of the Question is in the negative.

asked the President of the Board of Trade whether he will state the procedure for an ex-Service man discharged from the Forces who previously owned a retail business in an area which has been badly affected by enemy activity and therefore has a restricted number of customers; and whether such person would be considered for the granting of a permit to trade in an area from which people have not been compelled to leave.

As I explained in reply to my hon. and gallant Friend the Member for East Leicester (Major Lyons) on 18th January, licences under the Location of Retail Businesses Order are granted as a matter of course to invalided ex-Service-men who wish to re-establish themselves in their former businesses. An application to open in another area, in the circumstances described by my hon. Friend, would be sympathetically considered, but in such cases licences cannot be granted without due regard to the number of similar shops already existing in that area.

asked the President of the Board of Trade if he is aware of the present shortage of strong substantial corsets which are necessary for health purposes to many women; and what steps he is taking to remedy this shortage.

I am glad to say that I have been able to arrange for increased production of the strongest utility corset cloths. But the supply of the special kinds of steel necessary for corsets is still very limited.

asked the Secretary of State for Scotland whether it is the intention to permit married women teachers to continue in the teaching profession in Scotland after the war; and if it is proposed that this intention should be embodied in future legislation.

The answer to both parts of the Question is in the affirmative.

asked the Minister of Health whether plans are in progress for an intensification of sewerage extension in the rural districts.

I would refer my hon. Friend to the reply which I gave on 16th March to a question on this point by my hon. and gallant Friend the Member for Tonbridge (Sir A. Baillie).

asked the Minister of Health how many instances of death following shortly after immunisation against diphtheria have been reported to his Department; how many cases of nervous trouble caused by this operation; and whether any inquiry has been made into such reports by officials of his Department.

The number of cases in England and Wales in which it has come to my notice that death has taken place shortly after immunisation by toxoid against diphtheria is two. It should be borne in mind that it is estimated that about five million children have been given protection by this means in the last few years. The number of reported cases in which "nervous trouble" has been noted some time after immunisation is 16. I am advised that the relationship between the nervous trouble and the process of immunisation has not been established. Whenever practicable inquiries are made by medical officers about such cases.

asked the Minister of Health whether, when proposals for a National Health Service were drawn up, consideration was given to the fact that a number of people are treated by unregistered practitioners; and what was the outcome of such consideration.

There is nothing in the proposals advanced by the Government which would prevent those who prefer to do so from seeking treatment from unregistered practitioners. The service itself, however, must clearly be based on registered medical practice in the form in which that has so far been approved by Parliament.

asked the Minister of Health the terms on which bulldozers are being loaned to local authorities, and if their service and maintenance will be a local or national charge.

The terms on which heavy plant will be (made available to local authorities or contractors employed by them for the preparation of housing sites will depend on the nature of the particular scheme and the type of plant required. The cost of operating the plant would form part of the cost of the housing scheme and would be met by the local authority in the ordinary way.

asked the Minister of Health the number of women who have entered insurance, because of war conditions, between the ages of 60 and 65 and therefore not entitled to a pension at 65 and not entitled to sick benefit at and after 65; and if he can arrange for employers of such women to continue full contributions to enable them to draw sick pay when medically unable to follow their employment.

I regret that the information asked for in the first part of the Question is not available. As regards the second part, the whole future of Health Insurance is now under consideration in connection with the Government's social insurance proposals, and I cannot undertake to introduce amending legislation in advance of the wider scheme.