HC Deb 14 March 1967 vol 743 cc198-9
32. Mr. Crouch

asked the Minister of Housing and Local Government, whether he is aware that an application by the Canterbury City Corporation for a refund of Selective Employment Tax in respect of catering staff at Canterbury Technical College, provided by the Lancashire Catering Service (Southern) Limited, has been refused; and what steps he will take to review the matter in view of the fact that catering employees at the technical college are employed in the public service.

Mr. MacColl

The staff concerned are employed by the company. My right hon. Friend does not accept that they are employed in public service

Mr. Crouch

Does the hon. Gentleman not agree that there is an anomaly here, in that, if the catering service were provided by direct employees of the technical college, they would be entitled to a refund, but, because it is provided by a catering service, they are not? This is surely a case of the unfairly selective nature of the tax.

Mr. MacColl

In one case they are the employees and in the other they are independent contractors.