§ Mr. Maxwell-Hyslopasked the Chancellor of the Exchequer whether, in order to encourage people to use wood rather than electricity or hydrocarbon fuels for heating their homes, he will remove value added tax from firewood.
§ Mr. HigginsI have noted my hon. Friend's suggestion. Much firewood is, of course, sold by small traders whose taxable turnover does not exceed £5,000 a year and no tax is chargeable in such cases.