HC Deb 15 December 1970 vol 808 cc1092-3
2. Mr. Bruce-Gardyne

asked the Chancellor of the Exchequer what estimate he has made of the average time which elapses between the first withdrawal of labour in an industrial dispute and the first repayment of income tax to those involved.

The Chief Secretary to the Treasury (Mr. Maurice Macmillan)

The information needed to make this estimate is not available.

Mr. Bruce-Gardyne

Nevertheless, would not my hon. Friend agree that when a firm goes on strike, the one department which invariably keeps operating is the department responsible for ensuring the recovery of tax to employees on strike? Will he consider, as a useful experiment, transferring responsibility for the repayment of tax to individuals involved in industrial disputes to East Kilbride where they might find that they suffered the months and months of delay in repayment of rebates which my constituents have been experiencing in the past year?

Mr. Macmillan

As my hon. Friend indicated, this matter is primarily the responsibility of the firm concerned. It also, incidentally, depends, partly at least, on how long a striker goes on receiving his ordinary pay after being on strike and on how long in arrears he is normally paid.

Mr. Taverne

Will the Government consider the possibility of putting Pay-As-You-Earn on a proportionate as opposed to a cumulative basis?

Mr. Macmillan

That is an entirely separate matter. I am sure that my right hon. Friend the Chancellor will bear it in mind.