§ Mr. Dalyellasked the Chancellor of the Exchequer what is his estimate of the demands on inland revenue personnel, consequent on the introduction of a value-added tax.
§ Mr. DiamondI have nothing to add to what my hon. and learned Friend the Financial Secretary said in reply to a similar Question from my hon. Friend the Member for Heywood and Royton (Mr. Barnett) on 29th January, but I would not seriously quarrel with the figure of 8,000 given in the N.E.D.C. 823 report on a broad estimate of the numbers required by Customs and Excise to operate a tax stopping at the wholesale stage.
§ Mr. DalyellIs not this a rather odd suggestion for a party which tells us that we should reduce the number of civil servants?
§ Mr. DiamondIt is no more odd than many of the other suggestions made by that party.
§ 37. Mr. Dalyellasked the Chancellor of the Exchequer what is his estimate of the effect of the introduction of a value added tax on the price of foodstuffs.
§ Mr. DiamondThat would depend on the rates and coverage of the tax.
§ Mr. DalyellIs it not a fact that this tax would lend itself to fraud in a big way and would involve even more civil servants?
§ Mr. DiamondIt is certainly the case that the larger the number of points of collection of the tax the greater the number of individuals engaged in supervising it.
Mr. Edward M. TaylorIf this tax is such a terrible thing, will the Government assure us that they will never introduce it?
§ Mr. DiamondThe hon. Member for Glasgow, Cathcart (Mr. Edward M. Taylor) is always asking questions to which full and adequate answers have already been given. If he will be good enough to refer to the answers given by my right hon. Friend the Prime Minister and my right hon. Friend and Foreign Secretary, he will find that that question has been fully answered.