§ 52. Mr. Rankinasked the Secretary of State for Scotland if he is aware of the recommendation of the Scottish Tourist Board that a chair of tourism should be established at a Scottish university for the tourist trade, so that the trade's present status might be improved to enable it to rank as an industry for tax purposes.
§ Dr. Dickson MabonI have seen this interesting recommendation in the Scottish Tourist Board's recently published Annual Report. The tax position of those engaged in the tourist industry is a matter for my right hon. Friend the Chancellor of the Exchequer.