HC Deb 03 August 1961 vol 645 cc1637-8
27. Mr. J. Howard

asked the Chancellor of the Exchequer what is the annual cost of collecting Schedule A tax in terms of salaries, superannuation, office accommodation and all other expenses and overheads attributable to the processes of assessment collection and repayment of this tax.

Sir E. Boyle

Approximately £4.4 million.

Mr. Howard

As only £45 million is yielded by way of Schedule A tax from owner-occupiers, does not my hon. Friend agree that the cost of collecting it is quite disproportionate, and that when one also takes into account the time spent by accountants and bankers in making claims on behalf of their clients the amount of national resources applied in the collection and settling of this tax is really disproportionate?

Sir E. Boyle

With respect to my hon. Friend, I think that it would be false to make too much of this. Although these percentages are higher than the average of Inland Revenue taxes, which is only 1.48 per cent., it would be ridiculous to suggest that a tax which costs 3 or 4 per cent. of its total yield to collect is automatically not worth collecting.