HC Deb 13 May 1976 vol 911 cc220-1W
Mr. Pardoe

asked the Chancellor of the Exchequer (1) if he will estimate for the current tax year and for 1975–76 the revenue forgone by the exemption of attendance allowance, and the percentage of this which is at higher rates of tax;

(2) if he will estimate for the current tax year and for 1975–76 the revenue forgone by the exemption of industrial disablement benefit, and the percentage of this which is at higher rates of tax;

(3) if he will estimate for the current tax year and for 1975–76 the revenue forgone by the exemption of maternity benefit, and the percentage of this which is at higher rates of tax;

(4) if he will estimate for the current tax year and for 1975–76 the revenue forgone by the exemption of invalidity benefit, and the percentage of this which is at higher rates of tax;

(5) if he will estimate for the current tax year and for 1975–76 the revenue forgone by the exemption of sickness benefit, and the percentage of this which is at higher rates of tax;

(6) if he will estimate for the current tax year and for 1975–76 the revenue forgone by the exemption of death grant, and the percentage of this which is at higher rates of tax;

(7) if he will estimate for the current tax year and for 1975–76 the revenue forgone by the exemption of unemployment benefit, and the percentage of this which is at higher rates of tax;

Mr. Robert Sheldon

The information from which to make precise estimates is not available, but estimates for 1975–76 based on expenditure on benefits in Great Britain and calculated at benefit levels operative from November 1975 are as follows:

£ million
Unemployment benefit 180
Sickness benefit 150
Invalidity benefit 70
Maternity benefit 15

I regret that insufficient data is available to estimate the revenue forgone from not taxing industrial disablement benefit, the death grant, and attendance allowance and that no information is available as to the percentage of the above figures which represents tax at higher rates.