§ Mr. Stratton Millsasked the Chancellor of the Exchequer if an establishment engaged in film production will be considered a manufacturing industry for purposes of the Selective Employment Tax.
§ Mrs. Shirley WilliamsI have been asked to reply.
Under the Standard Industrial Classification an establishment engaged wholly or mainly in the manufacture of photographic film is classified to minimum list heading 351 in Order VI (Engineering and Electrical Goods), i.e. in manufacturing industry. On the other hand, a film studio is classified to minimum list heading 881 in Order XXIII (Miscellaneous Services).
§ Mr. Biffenasked the Minister of Labour what is the estimated expected additional staff and expenditure required to provide for the collection of the Selective Employment Tax and the payment of premiums.
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§ Mrs. Shirley WilliamsAfter consultation with my right hon. Friend the Minister of Pensions and National Insurance and subject to the outcome of the proposed consultation with industry about the administrative arrangements for the payment of premiums, the best estimate I can give at this stage is that the additional staff required for the collection of the tax and the payment of premiums may be of the order of 500 at an additional expenditure in a full year of the order of £750,000.