§ Mr. Michael Lathamasked the Chancellor of the Exchequer what is the approximate number of disposals so far notified to the Development Land Tax Office in Middlesbrough since the start of the tax on 1st August 1976; how many positive assessment of tax due have actually been made; what is the ratio of assessments made to staff in post over the 15 months of the tax; what is the total value of the assessments to tax: and how much of it has so far been paid.
§ Mr. Denzil Davies,pursuant to his reply [Official Report, 21st November 1977; Vol. 939, c.541]gave the following information:
The position at 28th October 1977, the latest date for which information is available, is as follows:
Number of disposals notified to the Development Land Tax Office 6,500 Number of assessments 594 Ratio of assessments to staff in post 4:1 Assessed tax £10.9 million Assessed tax paid £6.9 million The number of disposals notified is of those directly notified to the Development Land Tax Office. Under the Development Land Tax Act direct notification is not required if there is a statutory requirement on the transferee to produce to the Board of Inland Revenue for other purposes instruments relating to a transfer.
711WThe total amount of tax paid, including payments in advance of assessment and interest, is £13.7 million.
§ Mr. Michael Lathamasked the Chancellor of the Exchequer whether the Inland Revenue has recently undertaken a survey of the staffing establishment of the Development Land Tax Office in Middlesbrough; over what period of time this survey was conducted; what staffing reductions it proposed and for what grades; what action he intends to take upon it; and whether he will place a copy of the survey in the Library.
§ Mr. Denzil Davies,pursuant to his reply [Official Report, 21st November 1977; Vol. 939, c.541–2],gave the following information:
Yes. A staffing survey was carried out this summer. The on-site survey work was completed in July, and a report submitted in the last few days. It recommends changes in organisation and staffing levels, and, in accordance with agreed practice, its recommendations will be discussed with the trade unions concerned
DEVELOPMENT LAND TAX OFFICE MIDDLESBOROUGH—STAFF IN POST Grade 1st August 1976 1st November 1976 1st February 1977 1st May 1977 1st August 1977 1st November 1977 Provisions ceiling 1st October 1977* Assistant Secretary … 1 1 1 1 1 1 1 Senior Principal … 1 2 2 2 2 2 2 Principal … 5 6 6 6 6 6 6 SEO … 15 14 15 15 15 15 15 HEO … 27 34 33 33 33 31 35 EO … 13 31 42 41 38 37 43 CO … 27 38 36 30 28 26 36 CA … 11 12 11 13 13 20 16 PS … 2 2 2 2 2 2 2 Supt. of Typists … 1 1 1 1 1 1 1 Typist … 7 10 9 9 9 8 9 Telephonist … 2 2 2 2 2 2 2 Messenger … 2 1 2 2 2 2 2 Totals … 114 154 162 157 152 153 170 * The provisional ceilings assessed pending determination of an authorised complement