HC Deb 06 December 1949 vol 470 cc1709-10
65. Mr. Boyd-Carpenter

asked the Financial Secretary to the Treasury why in a case, particulars of which have been sent to him, the Inland Revenue made demands for six separate sums totalling £9 3s. in all, in respect of income tax alleged not to have been deducted from Service pay during six different years; and what was the cost to public funds of the researches and other action required to make this demand.

The Financial Secretary to the Treasury (Mr. Glenvil Hall)

The liability to which the hon. Member refers was found during the general examination of Service liabilities made in all cases to determine whether tax had been underpaid or overpaid. I regret I cannot segregate the cost of dealing with this particular case.

Mr. Boyd-Carpenter

Can the right hon. Gentleman segregate the cost of the large amount of correspondence involved in this sedulous pursuit of small change, due eight years ago?

Mr. Glenvil Hall

The hon. Gentleman, as is so often the case, is quite wrong with his facts. This is a balance which is due as a result of several years during which in some years there was an overpayment and in some years an underpayment.

Mr. Boyd-Carpenter

Is it not a fact that separate under-payments of approximately £1 were alleged in each of six separate years; and is not the right hon. Gentleman, whose own officials made a demand in those terms, in a position to state how much administrative cost was incurred in pursuing these demands?

Mr. Glenvil Hall

The hon. Gentleman again is quite wrong in his facts.