§ Ms Atherton
To ask the Chancellor of the Exchequer when the decisions to close the Redruth, Penzance and Truro Inland Revenue offices were taken, what were the criteria for these decisions; what are the terms of reference for the Inland Revenue rationalisation No. 3; and if he will make a statement. 
§ Dawn Primarolo
Since 1993, the Inland Revenue has been carrying out a 10-year programme to reorganise its whole network of local offices. I have now asked the Revenue to review all of the proposed reorganisations which would result in closure of the only local office in a particular town. This includes Truro and Penzance but not Redruth which is not proposed for closure.