§ 37. Mr. Youngerasked the Secretary of State for Scotland what is the latest estimate of the cost of Selective Employment Tax to the tourist industry in Scotland.
§ Dr. Dickson MabonTo produce a meaningful figure would be costly in terms of staff, time and effort and would divert officials from more urgent work.
§ Mr. YoungerIs the hon. Gentleman aware that nobody in the Scottish tourist industry is under any illusion that this tax is a millstone around its neck? In what way does the S.E.T. assist this important industry to expand and do its job?
§ Dr. MabonI have already given three excellent answers to that question and I do not think that I should bore the House any longer.
§ Mr. MacArthurDoes the hon. Gentleman not recollect that, only last summer, his predecessor in office accepted our estimate that the tax would cost hotels in Scotland almost £2 million a year? How does he believe that a tax of that amount helps the industry's efficiency?
§ Dr. MabonIf the hon. Gentleman wishes, he should debate this with us. I challenge the Opposition to debate the welfare of the tourist industry in Scotland, when he would see how well we have done in the last year.