HC Deb 14 December 1976 vol 922 c641W
Mr. Gould

asked the Chancellor of the Exchequer whether he has made any study of the practicability, revenue and other consequences of a tourist tax; and, if so, what conclusions he has reached.

Mr. Robert Sheldon

Such a study has not been made recently. However, I keep all forms of taxation under review and will bear my hon. Friend's suggestion in mind.