§ Mr. David Howellasked the Minister of Labour why engineering drawing firms are classified as service industries for the purposes of paying the Selective Employment Tax, in view of the fact 114W that they are classed as manufacturing industries for the purposes of paying the Engineering Training Board levy.
§ Mr. GunterUnder the Selective Employment Payments Act 1966 activities are generally treated according to their position in the Standard Industrial Classification, under which drawing offices which are not part of manufacturing firms are classified to Heading 879/1, "Scientific and Technical Services". The scope of the Engineering Industry Training Board as defined in the appropriate Industrial Training Order (S.I. 1967 No. 279) is determined by industrial training considerations and not by the Standard Industrial Classification.