§ 38. Mr. Lubbockasked the Chancellor of the Exchequer if, in view of the Annual Report of the Parliamentary Commissioner for 1969 in which it is pointed out that no authority exists for the Inland Revenue to pay interest on sums owed to taxpayers, he will make provision in the Finance Bill this year for allowing such payments.
§ Mr. TaverneI have noted the hon. Member's suggestion, but I cannot anticipate my right hon. Friend's Budget statement.
§ Mr. LubbockThe hon. Gentleman must have seen the report of the Parliamentary Commissioner, which instanced no fewer than 26 examples of delays in the offices of the Inland Revenue. Why should the taxpayer be compelled to lend money free of interest to the Government in this way?
§ Mr. TaverneIn reply to the second part of the supplementary question, a change in the law would be required, and this is a matter which will be considered in the Budget. I am aware of the criticisms which were made in the Parliamentary Commissioner's report and also of the fact that he attributed the defects which he criticised to pressure of work and not to weaknesses in procedure. In any event, there has been a review, and a number of changes have been introduced since the report.