asked the Minister for Finance whether he has completed his consideration of the suggestion that the provision of a State car with two drivers to each Minister and Parliamentary Secretary should be liable to income tax; and, if so, with what result; and if he will state the revenue to the State which a tax so imposed would yield.

I have completed my consideration of this matter and I do not propose to make any change in the existing arrangement.

The revenue involved is not significant.

Accepting the information given in reply to a recent question that the cost of supplying a car to each Minister is £3,000 per Minister, if this emolument were taxed at the standard rate, without having regard to surtax, would it not yield £15,000 per annum?

It is obvious in that case no Minister would accept this as an emolument. He would say he would do without it.

If a person in a private company receives a car with two chauffeurs from that company——

The Deputy should address that question to his Leader.

——would it not be liable to tax, and why should special consideration be given to Ministers? The Minister for Finance is always looking for ideas for gathering more tax.