§ Mr. Rookerasked the Chancellor of the Exchequer why no reference was made in his Budget Statement to the proposal on page 6 of the Financial Statement and Budget Report in respect of taxation of sums paid to employees under certain sick pay schemes; and if he will make a statement on the schemes affected.
§ Mr. Peter Rees[pursuant to his reply. 19 March 1981, c. 175]: It is not possible to refer in the Budget Statement to all matters which will be the subject of legislation in the Finance Bill. The matter to which the hon. Member refers relates to a proposal to bring into tax under PAYE, with effect from 1982–83, payments of sick pay made to their employees under certain schemes entered into by employers. He must await the Finance Bill for further details.