Mr. John Nott, M.P. for St. Ives, has received a letter from the Financial Secretary to the Treasury, Mr. Harold Lever, stating that the service rewards made to members of life-boats crews will continue to be subject to income tax.

Mr. Nott raised this issue at the report stage of the Finance Bill in 1967. Mr.

Lever has recently written to him to say that 'unfortunately the conclusion reached was that it would be impracticable, and in some cases unacceptable, to replace the present system by a scheme whereby crew members would be indemnified against expenses incurred and earnings lost as a result of crew service'..