Includes memoranda, letters, minutes and notes by WSC and: Minister of Health, Neville Chamberlain on the fixed rate to be levied by local authorities and its revenue; President of the Board of Trade, Sir Philip Cunliffe-Lister [earlier Sir Philip Lloyd-Greame, later 1st Lord Swinton] on the proposed exemption of new industrial property from rates; Secretary of State for War, Sir Laming Worthington-Evans; Donald Fergusson [Private Secretary to the Chancellor of the Exchequer]; Cornelius Gregg [Inland Revenue]; Sir Richard Hopkins [Controller of Finance and Supply Services, Treasury] on the industrial prosperity grant.Also includes: reports of the distribution sub-committee, Sir Horace Hamilton's [Permanent Secretary, Board of Trade] sub-committee, the departmental committee, the Cabinet policy committee, the sub-committee on Scottish rating relief, and the policy procedure committee; conclusions of the 6th, 7th and 8th meetings of the policy committee; other Cabinet papers.Other matters concerning the scheme covered by the file include: public utility undertakings; its finance; definition of rateable value; the scheme and railway rates; estimates of the fluctuation of the total income tax profits of the heavy and basic industries.