§ Mr. Lathamasked the Secretary of State for the Environment how many staff in his Department are engaged, whether full-time or part-time, in assessing or collecting betterment levy under part 3 of the Land Commission Act 1967; and what is their annual administrative cost to public funds, including provision for salaries, pensions and administrative costs.
§ Mr. FoxFive officers are engaged full time in the assessment and collection of betterment levy. Separate detailed costings are not maintained but it is estimated that with supervision and support their full administrative costs are at the annual rate of £70,000.
§ Mr. Lathamasked the Secretary of State for the Environment what is the total number of transactions subject to betterment levy under the Land Commission Act 1967 currently under consideration by his Department; and in how many such cases (a) the assessment is determined, but still unpaid, (b) the assessment is in dispute but still under negotiation, (c) the assessment is the subject of proceedings before the Lands Tribunal or other legal body and (d) a legal decision has been made, but the tax not yet paid.
§ Mr. FoxAs at May 1979 there were 660 transactions subject to betterment levy under consideration. Of these
- (a) 596 were determined assessments still unpaid;
- (b) 62 were in dispute but still under negotiation;
- (c) two are the subject of proceedings before the Lands Tribunal;
- (d) on the basis of a 1978 review, not more than 33 of the determined assessments had been the subject of decision by the Lands Tribunal.
§ Mr. Lathamasked the Secretary of State for the Environment what was the amount of betterment levy and interest received by his Department in 1978–79; and what were the assessed costs of collection.
§ Mr. FoxLevy and interest thereon received in 1978–79 amounted to £190,834. The cost of collecting this amount was met within overall costs of212W dealing with betterment levy now estimated at £76,700.