§ Mr. Millanasked the Chancellor of the Exchequer if he will give figures for the total sums of pay-as-you-earn and national insurance contributions paid by employers in Scotland and the United Kingdom, respectively, over the last convenient period for which figures are available, showing how much was paid by the due date, how much within the following two months and how much was paid later.
§ Mr. Lawson[pursuant to his reply, 21 February 1984, c. 447–48]: Payments of income tax—(PAYE)—and class 1 national insurance contributions by employers for the most recent complete year that ended 5 April 1983 were as follows:
£ million 1. United Kingdom 45,400 2. Scotland (included in 1) 3,525 Information showing how much of these amounts was paid by the due date, how much within the following two months and how much later is not available. However, at 25 April 1983 it was estimated that amounts overdue for more than two months were as follows:
£ million 1. United Kingdom 634 2. Scotland (included in 1) 59
§ Mr. Millanasked the Chancellor of the Exchequer if he will give the number of cases and total sums of money involved, over the last 12-month period for which figures are conveniently available and over the three preceding
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Number of children January 1981 January 1982 January 1983 January 1984 Married man's allowance (in weekly terms) £ per week 41.25 41.25 47.02 53.75 Family Income Supplement (FIS) Prescribed Amount 1 £ per week 67.00 74.00 82.50 85.50 2 £per week 74.00 82.00 91.50 95.50 3 £ per week 81.00 90.00 100.50 104.50 4 £ per week 88.00 98.00 109.50 114.00 Married man's allowance as a percentage of FIS Prescribed Amount 1 Per cent. 62 56 57 63 2 Per cent. 56 50 51 57 3 Per cent. 51 46 47 51 4 Per cent. 47 42 43 47 12-month periods, in which the Inland Revenue has taken action involving sheriff officers to recover unpaid pay-as-you-earn and national insurance contributions from firms in Scotland.
§ Mr. Lawson[pursuant to his reply, 21 February 1984, c. 448]: The Inland Revenue takes action involving sheriff officers in Scotland for various types of labilities, and separate figures in respect of the number of cases and amounts for actions involving pay-as-you-earn and national insurance contributions are not available. It is possible, however, to estimate the number of cases in respect of pay-as-you-earn and national insurance contributions and these figures are as follows:
Summary proceedings Summary warrants 1983 130 1,500 1982 400 230 1981 140 — 1980 200 — The summary warrants procedure was introduced in April 1982. Prior to that date, all recovery of debts in excess of £500 was by cases taken in the Court of Session.