Objects in Lieu of Tax (Hansard, 27 June 1980)

§ Mr. Faulds

asked the Chancellor of the Exchequer whether, with reference to his written answer to the hon. Member for Warley East, Official Report, 19 June, column 629, regarding the elimination by administrative practice of 75 per cent. of the statutory tax exemption in respect of objects surrendered to the Commissioners of Inland Revenue in lieu of tax, an effect on tax debtors of such elimination by the commissioners is to benefit the commissioners financially in the first instance by increasing the amount payable in cash from the private sector by tax debtors to the commissioners, irrespective of any accounting procedures internal to the public sector which might subsequently ensue.