§ Mr. Ashdownasked the Chancellor of the Exchequer if he will describe the duration and cost of training (a) a tax officer and (b) a tax officer higher grade.
§ Mr. MooreA tax officer undergoes an initial course of training lasting about 11 months. The cost of this training — including salary and overhead costs — is estimated at about £3,000.
A tax officer (higher grade) undergoes a course of training lasting about 23 months. The cost of this training
Table 7.—Value added tax: tax returns received and tax paid and repaid Returns received ('000) Payments and repayments (£ million) Payments Repayments Total Payments Repayments Net receipts 1973–74 — — — 2,663.9 1,193.2 1,470.7 1974–75 — — — 4,160.5 1,651.0 2,509.5 1975–76 3,356.0 3,051.2 6,407.2 5,165.3 1,710.4 3,454.9 1976–77 3,390.2 2,885.4 6,275.6 5,640.9 1,871.4 3,769.5 1977–78 3,586.7 2,727.3 6,314.0 6,382.8 2,148.0 4,234.8 1978–79 *3,411.7 *2,599.9 *6,011.6 7.020.8 2,183.3 4,837.5 1979–80 3,290.7 2,564.2 5,854.9 12,637.6 4,448.3 8,189.3 1980–81 †3,229.0 †2,352.7 †5,581.7 16,766.8 5,800.2 10,966.6 1981–82 2,168.6 1,950.3 4,118.9 18,040.7 6,184.9 11,855.8 1982–83 3,262.4 2,823.3 6,085.7 20,985.9 7,170.4 13,815.5 1983–84 3,452.9 2,944.3 6,397.2 22,950.9 7,732.9 15,218.0 * Returns received up to 22 February 1979 † Returns received up to 8 March 1981 286W
Table 8.—Value added tax: registration and deregistrations Approximate number of Approximate number of registered persons at 31 March New registrations Deregistrations Net increase/decrease in register 1973 981,200 — — — 1973–74 1,196,700 — — +215,500 1974–75 1,223,800 — — +27,100 1975–76 1,250,800 163,100 136,100 +27,000 1976–77 1,271,300 157,600 137,100 +20,500
§ Mr. MooreThe following table shows details of unworked papers in each Inland Revenue region for the last there years. The Inland Revenue is concerned at the present level of these arrears and is taking all possible steps to improve the position.
—including salary and overhead costs—is estimated at about £7,500. A tax officer (higher grade) employed on management duties can be nominated for a one-week management course costing about £500.