HC Deb 14 June 1984 vol 61 cc546-7W
Mr. Latham

asked the Secretary of State for the Environment what is the total number of transactions subject to betterment levy under the Land Commission Act 1967 currently under consideration by his Department; and in how many such cases (a) the assessment is determined but still unpaid, (b) the assessment is in dispute but still under negotiation, (c) the assessment is the subject of proceedings before the Lands Tribunal or other legal body and (d) a legal decision has been made, but the tax not yet paid.

Mr. Macfarlane

As at 31 March 1984 the number of betterment levy cases still outstanding was 220. Of these:

  1. (a) 207 were determined assessments still unpaid.
  2. (b) 13 were in dispute but still under negotiation.
  3. (c) There were no cases being prepared for proceedings before the Lands Tribunal but two cases are shortly going before the courts to secure payment of outstanding levy.
  4. (d) Six of the determined assessments were subject to Lands Tribunal decisions. Of the remaining determined assessments legal charges are being held against 54. No legal action has been taken against any of the remainder.

Mr. Latham

asked the Secretary of State for the Environment what was the amount of betterment levy and interest thereon received in his Department in 1983–84; how many full-time staff were involved in assessment and collection; and what was the overall administrative cost.

Mr. Macfarlane

The amount of betterment levy collected during the period 31 March 1983 to 31 March 1984 was £311,901.80. The amount of interest collected in the same period was £246,936.41.

Two full-time staff are involved: the overall administrative costs of collection in 1983–84, including senior and legal staff costs, are estimated to be about £36,000.

Mr. Latham

asked the Secretary of State for the Environment when he expects to be able to discontinue the collection of betterment levy under part III of the Land Commission Act 1967 and disband the relevant administrative unit within his Department.

Mr. Macfarlane

I cannot predict when collection can be discontinued. Following a recent review of the outstanding cases, efforts to pursue recovery will be reduced in all those which seem unlikely to produce a cost effective return.

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