§ Mr. G. Campbell
asked the Minister of Labour whether Selective Employment Tax will be returned to the operators of ferries in Scotland in respect of their employees.
§ Mrs. Shirley Williams
Yes. The operation of ferries in ports and inland waterways is classified under Heading 705 (Port and Inland Water Transport) in the Standard Industrial Classification. Employers will have the tax refunded in respect of all employees of establishments engaged in activities of this kind, provided that more than half of the persons employed are so employed in connection with those activities, and that more than half are not so employed in non-qualifying activities.