§ 19. Dr. Brayasked the Chancellor of the Exchequer what provision for possible future Income Tax reforms has been made in the plans for the use of computers by the Board of Inland Revenue.
§ Mr. Boyd-CarpenterNo specific provision. But the hon. Member will be aware that these machines are very adaptable.
§ Dr. BrayDoes not the right hon. Gentleman think that it is pretty dead beat merely to computerise existing clerical procedures? Would not it be desirable to carry out a fundamental review of the many tax reforms which 1129 have been proposed to see what flexibility could be introduced into the system?
§ Mr. Boyd-CarpenterI am not sure that computers are the best method of achieving that end. These are used mainly for the great mass of P.A.Y.E. work, departmental statistics, and pay-rolling, but the Inland Revenue has a very good reputation for a progressive approach to the use of modern equipment.