§ LORD JACQUESMy Lords, I beg leave to ask the second Question which stands in my name on the Order Paper.
§ [The Question was as follows:
§ To ask Her Majesty's Government whether it is their policy to encourage wholesalers and retailers to close down efficient transport departments and transfer the work at a higher real cost to transport firms that are exempt from selective employment tax.]
§ LORD BESWICKNO, my Lords, the Government are not aware of any evidence that the difference in treatment between independent hauliers and the transport departments of firms which bear the tax has led to an uneconomic use of transport facilities.
§ LORD JACQUESMy Lords, I thank the noble Lord for that reply. Is he not aware that this and related questions have been referred to Professor Reddaway and that in the meantime it is widely felt that this is merely a tactic of delay?
§ LORD BESWICKMy Lords, I know that matters relating to the self-employment tax have been referred to the Reddaway Committee. We are awaiting the Report of that Committee. So far as this particular problem is concerned, the matter has been referred more directly and immediately to the Finance Bill which is now going through the other place. If my noble friend will look at Clause 44 of the Finance Bill he will see that the particular dangers or particular anomalies that he has in mind are being looked after by Amendments to the present Finance Act.
§ BARONESS EMMET OF AMBERLEYMy Lords, did I hear the Minister say "self-employment tax"? Is this a new tax which is to be introduced shortly; or did he mean selective employment tax?
§ LORD BESWICKMy Lords, I think that the phrase "self-employment tax" was introduced from the opposite Benches: it is a theoretical concept that I had not heard of before.