§ Mr. Critchley
asked the Minister of Health whether he is aware that the Armorial Bearings Duty is levied by local authorities unfairly, as many householders avoid the duty by not declaring their use of household effects and personal jewellery with armorial bearings of former owners; and will he ask all local authorities responsible to see that the duty is levied fairly or to agree to its collection and produce being transferred to the Inland Revenue Department?
§ Mr. E. Brown
I would refer my hon. Friend to the answer given to my hon. Friend the Member for West Lewisham (Mr. Brooke) on 28th January. Amending legislation would be necessary to give effect to the suggestion in the last part of the Question, and I see no sufficient grounds for reversing the decision of Parliament to put this matter in the hands of local authorities.