§ Mr. Dewarasked the Chancellor of the Exchequer (1) what estimate he has made of the cost of refunding Selective Employment Tax to hotels and similar establishments m the employment exchange area of Aberdeen;
(2) what estimate he has made of the cost in a full year of refunding Selective Employment Tax to hotels and similar establishments in the employment exchange areas of Peterhead, Fraser-burgh, Stonehaven, Inverurie, Brechin and Montrose, respectively.
§ Mr. TaverneIt is not possible to give reliable estimates for individual employment exchange areas. The estimated cost in a full year of refunding Selective Employment Tax to hotels and similar establishments in all of these employment exchange areas, would be of the order of £100,000.
§ Mr. Dewarasked the Chancellor of the Exchequer (1) what is the total net yield he anticipates from Scotland from Selective Employment Tax in a full year, taking into account the changes proposed in the Finance Bill, and the manufacturing premiums disbursed; and what total 203W is expected to be paid out in Scotland in the regional employment premium in a full year;
(2) what is the total net yield expected from Selective Employment Tax in England and Wales in a full year, taking into account the changes proposed in the Finance Bill; and what is the total expected to be paid out in manufacturing premium and regional employment premium in England and Wales in a full year.
§ Mr. TaverneThe figures requested are broadly as follows:
Scotland England and Wales £m. £m. Net yield from tax-bearing sector 45 443 Additional selective employment payments to manufacturers 10 15 Regional Employment Premium 40 60
§ Mr. Dewarasked the Chancellor of the Exchequer (1) what estimate he has made of the cost in a full year of refunding Selective Employment Tax on hotels and similar establishments in the employment exchange areas listed in Schedule 17 to the Finance Bill;
(2) What estimate he has made of the cost in a full year of refunding Selective Employment Tax to hotels and similar establishments in those employment areas in Scotland not included in Schedule 17 to the Finance Bill;
(3) what estimate he has made of the cost in a full year of refunding Selective Employment Tax on hotels and similar establishments in the employment exchange areas in Scotland listed in Schedule 17 to the Finance Bill.
§ Mr. TaverneThe estimated cost in a full year of refunding Selective Employment Tax for hotels and similar establishments in all the employment exchange areas listed in Schedule 17 to the Finance Bill is about £1 million, and in Scotland very roughly £300,000: an estimate of cost is not available for all other Scottish Employment Exchange areas.
My right hon. Friend has tabled Amendments to Schedule 17 extending the areas in Scotland in which hotels will be eligible for refund. The additional 204W cost will be very roughly £300,000 a year.