§ 91 and 92. Mr. Ellisasked the Chancellor of the Exchequer (1) if, instead of increasing charges payable by dental patients, he will consider introducing an increased tax on sweets, the product of which would be used as a contribution to the cost of treating dental disease;
(2) if, in view of the relationship between the incidence of dental caries and ingestion of refined sugars, he will consider an increased tax on sweets, so as to reduce the consumption of such sweets.
§ Mr. HigginsI am aware of all the factors bearing on the taxation of sweets, but I cannot anticipate my right hon. Friend's Budget Statement.