HC Deb 24 May 1976 vol 912 cc50-1W
Mr. Channon

asked the Secretary of State for the Environment under what parliamentary authority he has authorised the Property Services Agency to proceed with arrangements to build a wealth tax office near Plymouth.

Mr. Armstrong

The Chief Secretary to the Treasury informed the House on 13th March 1975 that the PSA had been authorised to enter into any commitments necessary to ensure that accommodation would be available for the proposed development land tax and wealth tax offices and that a Supplementary Estimate would be presented at the next opportunity. A summer Supplementary Estimate was presented in 1975–76 to obtain parliamentary approval to this new service. Specific provision is included in the 1976–77 estimates for the cost of the capital tax office at Plymouth.

Mr. Channon

asked the Secretary of State for the Environment whether it is normal for the Property Services Agency to acquire land or to build on the assumption that Parliament will approve proposals that have yet to be put before it; and why action is being taken in advance of the consideration by Parliament of any proposals for a wealth tax.

Mr. Armstrong

To meet urgent new Government requirements it may exceptionally be necessary to prepare accommodation in advance of the associated legislation. In such cases Parliament is informed before commitments are incurred. The Chief Secretary to the Treasury announced on 13th March 1975 that the advance preparation of accommodation was necessary to the proposed timetable for the introduction of the wealth tax, and the Chancellor confirmed on 18th December 1975 that preparations for the wealth tax would continue.