§ 43. Mr. Dalyellasked the Chancellor of the Exchequer, in view of the fact that the Selective Employment Tax will result in an increase in the amount of overtime worked, what consideration he is giving to action to deal with this situation.
§ Mr. CallaghanNone. It does not necessarily follow that the tax will increase the overall amount of overtime worked.
§ 52. Mr. Liptonasked the Chancellor of the Exchequer whether he will exempt from the Selective Employment Tax of 12s. 6d. boys engaged part-time on newspaper delivery rounds.
§ Mr. MacDermotNo.
54. Dr. Bennettasked the Chancellor of the Exchequer what steps he proposes to take to ensure that the Selective Employment Tax will not be paid in respect of those employed in connection with scientific research and technological development whether they operate in manufacturing establishments or in co-operative research establishments.
§ Mr. CallaghanThe tax will have to be paid in these cases, but those employed on research in manufacturing 41W establishments will attract the manufacturer's premium. Beyond that, I cannot anticipate the provisions of the Bill.
§ Mr. Biffenasked the Chancellor of the Exchequer what would be the effect on the net revenue of the Selective Employment Tax if it was not applied to the development areas.
§ Mr. DiamondA reduction of the order of £50 million in a full year.
§ Mr. Biffenasked the Chancellor of the Exchequer what would be the effect on the net revenue of the Selective Employment Tax if it was not applied to areas covered by the Highland Development Board.
§ Mr. DiamondA reduction of about £2 million in a full year.
§ Mr. MacArthurasked the Chancellor of the Exchequer what estimate he has made of the cost of the proposed Selective Employment Tax to repertory theatres.
§ Mr. DiamondNo estimate is available at present.
§ Mr. MacArthurasked the Chancellor of the Exchequer if he will draft the Finance Bill so as to relieve non-profit-distributing theatres from the effect of the proposed Selective Employment Tax.
§ Mr. DiamondNo. My right hon. Friend does not think this could be justified.