asked the Chancellor of the Exchequer whether he is aware that retirement leave salary, which is often a condition of employment and always a reward for a lifetime of service abroad, is taxed at source overseas; that such retirement leave salary, already taxed at source overseas, if drawn monthly in Britain by a retired officer, is subject yet again to full British Income Tax but that, if accumulated abroad, it can be transferred to Britain at the end of the retirement leave period tax free; and what steps he proposes taking to right this injustice which penalises certain retired officers by making them subject to double taxation.

An individual resident in the United Kingdom and entitled to emoluments from an employment abroad under an overseas employer is liable to United Kingdom Income Tax upon those emoluments to the extent that they are remitted to or received in this country at a time when the employment continues to be held: any remittances made after the end of the Income Tax year in which the employment has ceased are not, however, chargeable to United Kingdom Income Tax. To the extent that the income in question suffers tax both in the country of origin and in the United Kingdom, the taxpayer may claim credit for the overseas tax either under a double taxation agreement, if one exists, or under the provisions of Section 348, Income Tax Act, 1952. I do not think there is any injustice.

asked the Chancellor of the Exchequer whether, when the United Kingdom pays the United States of America $181 million on 31st December, he will try and arrange suitable Press, radio and television publicity so that it is more widely appreciated that this country is repaying promptly and fully capital and interest on the dollar debts we incurred in the years after World War II.

The fourth annual payment on these United Kingdom debts to the United States and Canada falls due on 31st December of this year, and will, as in previous years, be made in full on the due date. I have no doubt that the Press and radio will note the point the hon. Member makes, and I have arranged that any additional information which they require will be made available.

asked the Minister of Food what negotiations are taking place between his Department and the United States of America regarding supplies of canned fruit to be exported to the United Kingdom under the Mutual Security Act.

I regret that I cannot add to the reply given by my hon. Friend the Economic Secretary to the Treasury to my hon. Friend the Member for Dumfries (Mr. N. Macpherson) on 3rd December, 1954.

asked the Minister of Food on what basis his graders decide whether pork pigs should be grade A or B.

The specifications used for grading pork carcases are set out in the Ministry of Food pamphlet on the Grade and Deadweight Scheme, a copy of which I am sending to my hon. Friend. Live pigs are not graded by official graders.

asked the Secretary of State for Foreign Affairs whether all the Agreements initialled in Paris and London recently were included in the published White Papers.

Yes, with the exception of a procedural agreement between France, the United Kingdom, and the United States, concerning the exercise of retained rights in Germany after the termination of the occupation. A copy is being laid in the Library of the House.

asked the Minister of Health how many ophthalmic opticians and ophthalmic medical practitioners are registered with the executive council in the city of Manchester to give service under the Supplementary Ophthalmic Service at the nearest convenient date.

The figures at 1st July were 222 and 20 respectively.

asked the Minister of Labour how many unemployed persons were registered in Brentford and Chiswick on 1st December, 1954; and how this total compares with the corresponding figures in 1950, 1949, and 1948.

The following table gives the information desired:

asked the Minister of Transport and Civil Aviation what progress has been made with the realignment of the dangerous corner at Aldochlaye, Swan Island, Loch Lomondside on Luss Trunk Road A.82.

Authority has recently been given for the acceptance of a tender for this scheme, and work should begin soon.

asked the Minister of Transport and Civil Aviation (1) what progress has been made in the construction of a new outlet road from Yeovilton;(2) if he is aware that, owing to the restrictions on the use of Pyle Lane, there is now no road in good condition by which traffic may freely enter and leave the village of Yeovilton; and what action he proposes to take.

I am aware of the difficulties. The alignment of the new alternative road has been under discussion with the property owners mainly affected, and I now propose to publish revised draft proposals under Section 49 of the Town and Country Planning Act. 1947.

asked the Minister of Transport and Civil Aviation the total amounts expended on major road improvements and new construction in 1951, 1952, 1953 and 1954; and the average amount per head of population of these expenditures in each of the 10 divisions of his Department.

I regret that the required information will take a little time to collate. I am, however, having the figures compiled, and will circulate them in the OFFICIAL REPORT.