§ Mr. Marples
asked the Chancellor of the Exchequer how many days' grace is given to surtax-payers, from the date their surtax payment is agreed, to pay the surtax due before they are charged interest on the overdue tax; what was the number of surtax-payers who were called upon to pay such interest in each of the last three financial years; and what is the total sum of surtax agreed but not yet paid at the present time.
§ Mr. Harold Lever
Interest is not chargeable on arrears of surtax if the tax is paid not later than two months after the date on which it becomes due. The number of assessments to surtax in respect of which interest was charged in the years to 30th June 1967, 1968 and 1969 were respectively 1,200, 2,053 and 2,967. The amount of surtax which had become due but had not been paid on 30th June last is not yet known.