HC Deb 11 December 1984 vol 69 c457W
Mr. Terry Fields

asked the Chancellor of the Exchequer why tax rebates for the financial year 1983–84 are being withheld from striking miners; and if he will make a statement.

Mr. Moore

[pursuant to his reply, 10 December 1984, c. 372]: If a worker is absent from work because he is participating or directly interested in a trade dispute at his place of employment, his employer is required, by the Income Tax (Employment) Regulations 1973 (as amended), to withhold any PAYE refund due to him until he returns to work.