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Exhaust Emissions

Mr. Robert Ainsworth: To ask the Secretary of State for Transport what studies his Department has made of the use of fiscal means for encouraging the refurbishment of heavy duty diesel vehicles with particulate control technology to reduce exhaust emissions and the introduction of low sulphur fuel.

Mr. Norris: None.

Old Sarum Airfield

Mr. Key: To ask the Secretary of State for Transport for what reasons Old Sarum airfield, Salisbury, has not been considered in his review of policy on public safety zones; and if he will make a statement.

Mr. Norris: The current stage of our review has principally been concerned with broad policy rather than with its application to individual airports.

Nuclear Waste

Mr. Llew Smith: To ask the Secretary of State for Transport, pursuant to his answer of 30 January, Official Report, column 482 , if he has now received representations from the Channel Islands on nuclear waste shipments.

Mr. Norris [pursuant to his reply 27 February 1995 column 464]: I have now received a fax dated 7 February sent to the Secretary of State by Mr. Peter Shanks of Guernsey Friends of the Earth expressing concern about the recent shipment of nuclear waste from France to Japan in a UK-registered vessel.

I regret that this has only just come to light.

TRADE AND INDUSTRY

Information Super-highway

Mr. Allen: To ask the President of the Board of Trade which Ministers are responsible in each Department for co-ordinating the Government's approach to the information super-highway;

(2) which Minister is the overall co-ordinator for developing the Government's policy and approach to the information super-highway.

Mr. Ian Taylor: As the Minister with responsibility for telecommunications and technology, I represented the United Kingdom at the recent G7 conference on the information society, and am playing a leading role in


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co-ordinating the development of Government's policy on information super-highways. I have set up a multimedia industry advisory committee which brings together industry experts, and specialists in health and education technologies, with the aim of assessing the policy implications of the development of multimedia and the opportunities for multimedia applications and communications. Ministers throughout Government are working together to help the UK make the best possible use of information super-highways and multimedia applications, and I am in close consultation with them. For example, my hon. Friend the Parliamentary Secretary, Office of Public Service and Science and my noble Friend the Parliamentary Under-Secretary of State for National Heritage are both Members of the MMIAC.

I mentioned these matters in evidence to the Trade and Industry Select Committee on 25 January 1995.

Disabled People

Mr. McMaster: To ask the President of the Board of Trade what is the percentage of disabled people directly employed by his Department; and if he will make a statement.

Mr. Ian Taylor: Details on the percentage of staff with disabilities employed by the Department were given in the reply I gave to the hon. Member for Dundee, East (Mr. McAllion) on 7 February 1995, Official Report , columns 139 42 .

The Department of Trade and Industry is committed to achieving equality of opportunity for all its staff, including staff with disabilities.

Mr. Gordon Prentice: To ask the President of the Board of Trade how many Crown post offices there were in (a) Lancashire and (b) Great Britain in each year since 1990.

Mr. Page: I understand from the Post Office that the numbers of Crown post offices in (a) Lancashire and (b) Great Britain in each year since 1990 are as follows:


              |Lancashire   |Great Britain              

--------------------------------------------------------

1 April 1990  |21           |1,315                      

1 April 1991  |19           |1,143                      

1 April 1992  |17           |997                        

1 April 1993  |16           |896                        

1 April 1994  |13           |782                        

Mr. Redmond: To ask the President of the Board of Trade who are the current members of the Coal Authority; what qualifications they possess; and what will be their annual salary.

Mr. Page: I refer the hon. Member to the answers my hon. Friend the then Parliamentary Under-Secretary of State for Industry and Energy gave to the hon. Member for Sherwood (Mr. Tipping) on 31 October 1994, Official Report, columns 992 93, and the hon. Member for Wallsend (Mr. Byers) on 30 November 1994, Official Report, columns 706 07 .

Airbags

Mr. Wilson: To ask the President of the Board of Trade how many cars built or assembled in the United Kingdom last year were fitted with (a) airbags and (b) airbags manufactured in the United Kingdom.


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Mr. Page: The information is not available without incurring a disproportionate cost.

Inntrepreneur Estates Ltd.

Mr. Wareing: To ask the President of the Board of Trade if he will list the representations he has received recently in respect of the activities of Inntrepreneur Estates Ltd.

Mr. Jonathan Evans [holding answer 3 March 1995]: In the last three months my right hon. Friend the President of the Board of Trade has received two representations. These were from hon. Members.

EMPLOYMENT

Pay

Mr. Mills: To ask the Secretary of State for Employment what was the average increase in real take-home pay for all workers between (a) 1973 74 and 1978 79 and (b) 1978 79 and 1993 94.

Mr. Oppenheim: Real take-home pay for a single worker on average earnings fell by 2 per cent. between 1973 74 and 1978 79 and increased by 48 per cent. between 1978 79 and 1993 94. Real take-home pay for a married couple with two children, on average earnings, also fell by 2 per cent. between 1973 74 and 1978 79 and increased by 41 per cent. between 1978 79 and 1993 94.

Fire Safety

Mr. Beith: To ask the Secretary of state for Employment what cost- benefit analysis he has made of the proposals in the interdepartmental review of fire safety legislation and enforcement to make the Fire Precautions Act 1971 a relevant statutory provision of the Health and Safety at Work etc. Act 1974.

Mr. Oppenheim: Responses to consultation on the report "Fire Safety Legislation and Enforcement" are still being analysed. Decisions by Ministers will, in due course, be informed by examination of the costs and benefits of each option considered.

Mr. Beith: To ask the Secretary of State for Employment when he intends to lay before the House his draft safety signs regulations.

Mr. Oppenheim: The Health and Safety Commission have recently submitted the Health and Safety (Safety Signs and Signals) Regulations to my right hon. Friend the Secretary of State for Employment and my right hon. and learned Friend the Home Secretary. They are considering the draft regulations in the normal way and an announcement will be made in due course.

Single Regeneration Budget

Mr. Jim Cunningham: To ask the Secretary of State for Employment what plans he has to adopt collaborative bids to help regions to improve economic development.

Mr. Paice: Local bodies are already encouraged to adopt a collaborative approach to bidding for funds from the single regeneration budget to support economic development and regeneration.


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South Thames TEC

Ms Hoey: To ask the Secretary of State for Employment if his Department is seeking to be a preferential creditor following the collapse of South Thames training and enterprise council.

Mr. Paice: The Department is a secured creditor of South Thames training and enterprise council by virtue of the debenture it has with the TEC.

Ms Hoey: To ask the Secretary of State for Employment what meetings he and his ministers have had with training agencies who had contracted with South Thames TEC, since the TEC's collapse.

Mr. Paice: None of the Ministers of this Department has had any meetings with training agencies who had contracted with South Thames training and enterprise council since the appointment of the receiver by South Thames TEC. However, officials from the Government office for London have been in contact with most providers.

Employment Initiatives

Mr. Jim Cunningham: To ask the Secretary of State for Employment what correspondence he has had with Coventry and Warwickshire Ltd. about its recent report on economic regeneration in that area; what plans he has to use these data in the future when deciding on funding in this area; and what regional characteristics he considers when developing employment initiatives for the west midlands.

Mr. Paice: My officials will be responding to the consultative document. The strategic report due to be produced as a result of the consultation process will be used to access any bids the partnership may make for Government support in the future.

I am responsible for the design of national employment initiatives to meet the Government's commitment to improving business competitiveness. These initiatives are delivered by local training and enterprise councils who are responsible for ensuring that they are tailored to meet the needs of their area.

South London TEC

Mr. Fraser: To ask the Secretary of State for Employment what claims were made by his Department on South London training and enterprise council for repayment of unsubstantiated claims made on his Department in earlier periods by the council.

Mr. Paice: During the last financial year, the Department claimed and recovered £10,000 as part of the routine visits under the financial appraisal and monitoring system. However, further substantive work undertaken by the Department and the National Audit Office identified a significant amount of unsubstantiated claims. At present, work is continuing with providers and the receiver to establish the final number of unsubstantiated claims for the last financial year. A similar exercise is also under way to establish the validity of the current year's unsubstantiated claims before 7 November 1994.

Airbag Detonators

Mr. Wilson: To ask the Secretary of State for Employment which sites in the United Kingdom currently


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hold the licences necessary for the manufacture of airbag detonators.

Mr. Oppenheim: This information is not available in the form requested.

Airbag detonators, normally referred to as airbag igniters, are explosive devices and, if manufactured in the UK, are subject to licensing under the Explosive Act 1875. However, such licenses are normally written in general terms and therefore it is not possible to identify specifically those premises manufacturing airbag igniters.

Disabled People

Mr. McMaster: To ask the Secretary of State for Employment what is the percentage of disabled people directly employed by his Department; and if he will make a statement.

Miss Widdecombe: A total of 3.9 per cent. of staff in the Employment Department Group were registered as disabled at 1 July 1994, the latest date for which figures are available. The Department also employs other people with disabilities who have chosen not to register.

TREASURY

Disabled People

Mr. McMaster: To ask the Chancellor of the Exchequer what is the percentage of disabled people directly employed by his Department; and if he will make a statement.

Mr. Nelson: At 1 July 1994, 0.9 per cent. of Treasury staff were registered as disabled. The Treasury also employs a number of people with disabilities who have chosen not to register, for whom figures are not available.

Taxpayers

Mr. Andrew Smith: To ask the Chancellor of the Exchequer if he will provide an estimate of the number of taxpayers in 1995 296 and the numbers of those who paid tax in each year from 1978 79 until 1994 295.

Sir George Young: Most people will pay some tax, either on their income or through expenditure on goods subject to indirect tax.

Public Bodies

Dr. Wright: To ask the Chancellor of the Exchequer if he will list those advisory non-departmental public bodies sponsored by his Department which the Government is required to consult before legislation proposals; and in respect of which bodies the Government must publish its response to advice supplied by them.

Mr. Nelson: There are none.

Dr. Wright: To ask the Chancellor of the Exchequer which of the advisory non-departmental public bodies sponsored by his Department (a) have a statutory base, (b) have a statutory requirement to publish an annual report, (c) are required to lay an annual report before Parliament and (d) are required to publish their advice to Government.

Mr. Nelson: Of the advisory non-departmental public bodies sponsored by the Treasury the School Teachers'


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Review Body has a statutory base and there is a statutory requirement to publish its reports.

Postal Services (VAT)

Ms Primarolo: To ask the Chancellor of the Exchequer (1) what estimate he has made of the revenue from the imposition of the standard rate of VAT on public postal services in the United Kingdom;

(2) what plans he has to safeguard the VAT exemption on public postal services;

(3) if he will make a statement on the EU Commission's plans to review the VAT-exempt status given to public postal services.

Mr. Heathcoat-Amory: The exemption from VAT on the public postal services in 1994 95 was estimated to be £200 million.

VAT exemption on public postal services is safeguarded by the EC sixth VAT directive.

The Government are unable to make any comment until such time as the Commission makes known its plans or proposals with regard to the current VAT-exempt status of the public postal services.

Tax Reliefs

Mr. Nigel Jones: To ask the Chancellor of the Exchequer if, given the provision in Finance Act 1994, extending relief from a deemed benefit in kind to include sole traders as well as partnerships, the Inland Revenue will not be seeking tax on any open assessments under this section where, had the new rules applied, there would be no liability.

Sir George Young: The changes in the 1994 Finance Act to the taxation of beneficial loan arrangements take effect from the tax year 1994 95. It is not proper for the Inland Revenue to anticipate those changes in any assessments for earlier years which happen still to be open. Such discretion would result in some taxpayers being more favourably treated than others, simply because they had more open assessment.

Mr. Nigel Jones: To ask the Chancellor of the Exchequer what factors were taken into account when


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deciding to extend relief from a deemed benefit in kind to include sole traders as well as partnerships as provided for in the Finance Act 1994.

Sir George Young: Where an employee obtains a cheap or interest-free loan from his employer, he is taxed on the value of the benefit. The amount of the taxable benefit is the interest, or extra interest, he would have paid if the loan had been on ordinary commercial terms. But if the loan is used for a purpose which would have enabled commercial interest on it to qualify for tax relief, the extra tax payable on the benefit may be reduced or cancelled out. The purpose of giving relief in this way is so that an employee with a cheap loan used for a qualifying purpose pays the same amount of tax as one who is paid extra salary to meet the interest he is charged on a commercial loan used for the same purpose. Before the Finance Act 1994, this was not always achieved. Where an employee used a cheap or interest-free loan provided by his employer in a separate business in which he was a partner, tax relief was normally available, but there was no tax relief where the loan was used in a business in which the employee was the sole proprietor.

The 1994 Finance Act amended the rules for taxing cheap or interest-free loans. From 6 April 1994, tax relief is available for cheap or interest- free loans used by an employee in a separate business, whether he is a partner or the sole proprietor. This brought into line the treatment of all cheap or interest-free loans, so that tax relief is available in the same way as for interest on loans used for other purposes such as home loans.

Mr. Milburn: To ask the Chancellor of the Exchequer if he will update the figures in tables 6, 7 and 10 of the "Tax Ready Reckoner" and "Tax Reliefs", published in July 1994 to take account of the Budget and subsequent financial statement; and if he will include the equivalent full- year costs or yields.

Sir George Young: Updated versions of the ready-reckoners are in the tables. The changes are from a base incorporating the levels of tax allowances and so on for 1995 96 announced in the November 1994 Budget. Updated estimates of the costs of tax expenditure and structural reliefs are not available. They will be included in the next edition of the "Tax Ready-Reckoner and Tax Reliefs" booklet to be published in the summer.


Column 63


Direct effects of illustrative changes in income tax<1>                                                             

\#\£ million                                                                                                        

                                                                                     Full yeaReceipts               

                                                                                     cost/yiecost/yield             

                                                                                    |1995-96|1995-96|1996-97        

--------------------------------------------------------------------------------------------------------------------

Rates                                                                                                               

Change lower rate by 1p<2>                                                          |520    |800    |650            

Change basic rate by 1p                                                             |1,900  |1,700  |2,000          

Change higher rate by 1p                                                            |460    |290    |470            

                                                                                                                    

Allowances                                                                                                          

Change personal allowance by £100                                                   |600    |490    |620            

Change age-related personal allowance by £100<3>                                    |60     |45     |60             

Change married couple's allowance by £100<4>                                        |150    |120    |150            

Change age-related married couple's allowance by £100<3>                            |14     |11     |14             

Change aged income limit by £500                                                    |14     |7      |13             

Change all personal allowances by 1 per cent.<5>                                    |240    |190    |250            

Change all personal allowances by 10 per cent.<5>                                   |2,350  |1,900  |2,450          

Change married couple's and related allowances by 1 per cent.<5>                    |30     |25     |30             

Change married couple's and related allowances by 10 per cent.<5>                   |290    |230    |300            

                                                                                                                    

Lower rate band                                                                                                     

Increase lower rate band by 10 per cent.                                            |330    |260    |330            

Basic rate limit                                                                                                    

Change basic rate limit by 1 per cent.<5>                                           |90     |65     |90             

Change basic rate limit by 10 per cent.<5>                                                                          

increase (cost)                                                                     |810    |570    |820            

decrease (yield)                                                                    |1,000  |730    |1,050          

                                                                                                                    

Allowances, lower rate band and basic rate limit                                                                    

Change all main allowances, lower rate band and basic rate limit l per cent.<5>     |390    |310    |400            

Change all main allowances, lower rate band and basic rate limit by 10 per cent.<5>                                 

increase (cost)                                                                     |3,800  |2,950  |3,900          

decrease (yield)                                                                    |4,200  |3,250  |4,300          

Note:                                                                                                               

<1> The estimates are rounded. The extent of rounding reflects the desire to avoid undue compounding of its effects 

when numbers are pro-rated, rather than the accuracy of the estimates. The figures include consequential effects on 

the yield of capital gains tax. Changes are assumed to take effect from April 1995.                                 

<2> Including the effects of the change on receipts of ACT and on consequential liability to mainstream corporation 

tax.                                                                                                                

<3> Allowances for those aged 65-74 and aged 75 and over.                                                           

<4> Figures include revenue effects of changing the additional personal allowance and widow's bereavement allowance 

by £100.                                                                                                            

<5> Percentage changes are calculated with reference to 1994-95 levels, except for the married couple's allowance   

and related allowances, where they are calculated with reference to the 1995-96 levels announced in the November    

1993 Budget.                                                                                                        


Direct effects of illustrative changes in other direct taxes and national insurance contributions<1>        

\#\£ million                                                                                                

                                                                             Full yeaReceipts               

                                                                             cost/yiecost/yield             

                                                                            |1995-96|1995-96|1996-97        

------------------------------------------------------------------------------------------------------------

Corporation tax<2>                                                                                          

Change full rate by 1 percentage point                                      |800    |570    |890            

Change small companies' rate by 1 percentage point<3>                       |120    |80     |130            

                                                                                                            

Capital gains tax                                                                                           

Increase annual exempt amount by £500 for individuals and £250 for trustees |5      |0      |3              

                                                                                                            

Inheritance tax                                                                                             

Change rate by 1 percentage point                                           |38     |16     |33             

Increase threshold by £5000                                                 |38     |16     |32             

                                                                                                            

National Insurance Contributions                                                                            

Change employee rate by 1 percentage point                                  |2,020  |1,810  |2,070          

Change main employer rate by 1 percentage point                             |2,530  |2,270  |2,620          

Change all lower employer rates by 1 percentage point                       |440    |390    |430            

Change Class 2 rate<4> by £1                                                |110    |70     |100            

Change Class 4 rate<5> by 1 percentage point                                |120    |50     |110            

<1> The estimated revenue effects of the changes are rounded. The extent of rounding reflects the desire to 

avoid undue compounding of its effects when numbers are pro-rated, rather than the accuracy of the          

estimates. Changes are assumed to take effect from April 1995, except where otherwise specified.            

<2> Assessment to corporation tax normally relates to the preceding year. These estimates are the changes   

to revenue that would occur if the changed rates were applied to profits from 1 April 1994.                 

<3> These figures ignore effects arising from the imputation system.                                        

<4> Flat rate contributions payable by the self-employed with earnings above the small earnings exemption   

rate (£3,200).                                                                                              

<5> Profit related contributions payable by the self employed.                                              

Uncollected Tax

Mr. Matthew Taylor: To ask the Chancellor of the Exchequer what is the latest estimated level of uncollected corporation tax (a) in cash terms, (b) of current values and (c) as a percentage for each year since 1979.

Sir George Young: The board of the Inland Revenue allows individual remissions of tax as an aspect of their responsibilities for the "care and management" of the direct taxes under section 1(1), Taxes Management Act 1970.


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Sound management requires that tax which is not collected and which cannot practicably be collected--for example, because the taxpayer is insolvent or his whereabouts are unknown--should be written off. Similarly, it is on occasion necessary to remit tax which it would be unconscionable to collect--for example, because the payment would cause gross hardship to the taxpayer. The level of remissions fell for account 93 and is expected to fall again in 1994.


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Insolvencies, where the Inland Revenue has very little control over the amount recoverable, account for the vast majority of remissions of tax.

The amounts of corporation tax written off for each year since 1979 are as follows:


                                                            |£                                      

                    |Amount in          |As a percentage of |Amount expressed in                    

Year                |thousands          |total CT collected |1993 prices                            

----------------------------------------------------------------------------------------------------

1979                |15,182             |0.50               |47,079                                 

1980                |16,214             |0.49               |44,116                                 

1981                |20,688             |0.70               |51,295                                 

1982                |34,396             |0.89               |77,888                                 

1983                |40,912             |1.00               |85,409                                 

1984                |58,051             |1.23               |113,034                                

1985                |75,342             |1.27               |133,725                                

1986                |91,365             |1.11               |150,489                                

1987                |92,830             |0.93               |137,960                                

1988                |225,597            |1.92               |301,357                                

1989                |151,368            |1.05               |186,209                                

1990                |184,725            |1.17               |210,984                                

1991                |320,929            |2.09               |351,891                                

1992                |542,233            |4.64               |571,717                                

1993                |417,814            |4.21               |417,814                                

1994                |n/a                |n/a                |n/a                                    

The figures for 1994 are not sufficiently complete to allow the necessary comparison to be made and consequently the information is not available in the form requested. Therefore, the figures are expressed in accordance with 1993 prices.

Mr. Matthew Taylor: To ask the Chancellor of the Exchequer what is the latest estimated level of uncollected capital gains tax (a) in cash terms, (b) at current values and (c) as a percentage for each year since 1979.

Sir George Young: The board of the inland Revenue allows individual remissions of tax as an aspect of their responsibilities for the "care and management" of the direct taxes under section 1(1), Taxes Management Act 1970.

Sound management requires that tax which is not collected and which cannot practicably be collected--that is because the taxpayer is insolvent or his whereabouts are unknown--should be written off. Similarly, it is on occasion necessary to remit tax which it would be unconscionable to collect --that is because the payment would cause gross hardship to the taxpayer. The amount remitted fell for account 93 and is expected to fall again in 1994.

Insolvencies, where the Inland Revenue has very little control over the amount recoverable, account for the vast majority of remissions of tax.

The amounts of capital gains tax written off for each year since 1979 are as follows:


                                                            |£                                      

                    |Amount in          |As a percentage of |Amount expressed in                    

Year                |thousands          |total CGT collected|1993 prices                            

----------------------------------------------------------------------------------------------------

1979                |3,048              |0.73               |9,452                                  

1980                |3,591              |0.71               |9,771                                  

1981                |2,734              |0.61               |6,779                                  

1982                |4,868              |0.78               |11,023                                 

1983                |6,496              |1.01               |13,561                                 

1984                |5,998              |0.4                |11,679                                 

1985                |7,562              |0.93               |13,422                                 

1986                |10,064             |0.99               |16,576                                 

1987                |8,822              |0.79               |13,111                                 

1988                |12,680             |0.80               |16,938                                 

1989                |10,864             |0.47               |13,365                                 

1990                |12,002             |0.64               |13,708                                 

1991                |29,721             |1.58               |32,588                                 

1992                |57,836             |4.69               |60,981                                 

1993                |50,397             |4.56               |50,397                                 

1994                |n/a                |n/a                |n/a                                    

The figures for 1994 are not sufficiently complete to allow the necessary comparison to be made and consequently the information is not available in the form requested. Therefore, the figures are expressed in accordance with 1993 prices.

Mr. Matthew Taylor: To ask the Chancellor of the Exchequer what is the latest estimated level of uncollected schedule D tax (a) in cash terms, (b) as current values and (c) as a percentage for each year since 1979.

Sir George Young: The board of the Inland Revenue allows individual remissions of tax as an aspect of their responsibilities for the "care and management" of the direct taxes under section 1(1), Taxes Management Act 1970.

Sound management requires that tax which is not collected and which cannot be practicably collected--for example, because the taxpayer is insolvent or his whereabouts are unknown--should be written off. Similarly, it is on occasion necessary to remit tax which it would be unconscionable to collect --for example, because the payment would cause gross hardship to the taxpayer. The amount remitted fell for account 93 and is expected to fall again in 1994.

Insolvencies, where the Inland Revenue has very little control over the amount recoverable, account for the vast majority of remissions of tax.

The amounts of schedule D tax written off for each year since 1979 are as follows:


                                                            |£                                      

                    |Amount in          |As a percentage of |Amount expressed in                    

Year                |thousands          |total schedule D   |1993 prices                            

                                        |collected                                                  

----------------------------------------------------------------------------------------------------

1979                |n/a                |n/a                |n/a                                    

1980                |33,081             |0.79               |90,010                                 

1981                |41,552             |0.75               |103,028                                

1982                |52,763             |0.84               |119,479                                

1983                |68,536             |1.04               |143,078                                

1984                |91,229             |1.32               |177,636                                

1985                |90,196             |1.18               |160,090                                

1986                |124,297            |1.29               |204,732                                

1987                |133,878            |1.88               |198,964                                

1988                |252,424            |3.06               |337,193                                

1989                |242,024            |2.53               |297,731                                

1990                |254,989            |2.35               |291,237                                

1991                |383,566            |3.17               |420,571                                

1992                |703,422            |5.16               |741,670                                

1993                |701,787            |5.58               |701,787                                

1994                |n/a                |n/a                |n/a                                    

The figures for 1994 are not sufficiently complete to allow the necessary comparison to be made and consequently the information is not available in the form requested. Therefore, the figures are expressed in accordance with 1993 prices.

Separate figures are not available for 1979.


Column 69

Mr. Matthew Taylor: To ask the Chancellor of the Exchequer what is the latest estimated level of uncollected PAYE and national insurance contributions deducted but not paid over to the Revenue (a) in cash terms, (b) at current values and (c) as a percentage for each year since 1979.

Sir George Young: The board of the Inland Revenue allows individual remissions of tax as an aspect of their responsibilities for the "care and management" of the direct taxes under Section 1(1), Taxes Management Act 1970.


Column 70

Sound management requires that tax which is not collected and which cannot practicably be collected--for example, because the taxpayer is insolvent or his whereabouts are unknown--should be written off. Insolvencies, where the Inland Revenue has very little control over the amount recoverable, account for the vast majority of remissions of tax.

The amounts of PAYE and national insurance contributions uncollected and consequently remitted for written off for each year since 1979 are as follows:


Column 69


                                                                                     |As a percentage                                   

                 |PAYE            |As a percentage                  |Classes 1 and 1A|of total NIC                                      

                 |amounts in £    |of total PAYE   |Amount expressed|NIC amount in £ |classes 1 and 1A|Amount expressed                 

Year             |thousands       |collected       |in 1993 prices  |thousands       |collected       |in 1993 prices                   

----------------------------------------------------------------------------------------------------------------------------------------

1979             |n/a             |n/a             |n/a             |n/a             |n/a             |n/a                              

1980             |9,914           |0.05            |26,975          |1,056           |0.01            |2,873                            

1981             |11,432          |0.08            |28,345          |1,158           |0.01            |2,871                            

1982             |15,281          |0.06            |34,603          |1,261           |0.01            |2,855                            

1983             |22,622          |0.08            |47,227          |1,555           |0.01            |3,246                            

1984             |33,312          |0.11            |64,863          |1,971           |0.01            |3,838                            

1985             |46,695          |0.14            |82,879          |2,213           |0.01            |3,928                            

1986             |60,915          |0.17            |100,334         |4,377           |0.02            |7,209                            

1987             |92,560          |0.25            |137,559         |8,514           |0.03            |12,653                           

1988             |130,724         |0.33            |174,624         |15,894          |0.06            |21,231                           

1989             |122,890         |0.28            |151,176         |15,127          |0.05            |18,609                           

1990             |107,091         |0.22            |122,314         |17,239          |0.05            |19,689                           

1991             |135,285         |0.26            |148,307         |21,644          |0.06            |23,732                           

1992             |381,172         |0.71            |401,898         |32,570          |0.09            |34,341                           

1993             |388,190         |0.72            |388,190         |41,257          |0.1             |41,257                           

1994             |n/a             |n/a             |n/a             |n/a             |n.a             |n/a                              

The figures for 1994 are not sufficiently complete to allow the necessary comparison to be made and consequently the information is not available in the form requested. Therefore, the figures are expressed in accordance with 1993 prices.

Separate figures are not available for 1979.

Tax Collection Staff

Mr. Matthew Taylor: To ask the Chancellor of the Exchequer how many collection staff were working for the Inland Revenue; and how many were working in the areas of (a) capital gains tax; (b) schedule D tax, (c)


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