HC Deb 27 October 1986 vol 103 cc50-1W
Mr. D. E. Thomas

asked the Chancellor of the Exchequer what is his estimate of the ratio of current employment costs of value added tax control officers to undeclared value added tax discovered and recouped; and what are the figures for each year since 1979.

Mr. Brooke

The ratio of current employment costs of value added tax control officers to underdeclared value added tax discovered is 1:6.9. This figure is for the financial year ending 31 March 1986. The corresponding figures for each financial year ending 31 March since 1979 are as follows:

Ratio
1979 1:1.4
1980 1:1.7
1981 1:2.8
1982 1:2.9
1983 1:5.1
1984 1:5.4
1985 1:6.0

The amount of underdeclared tax actually recouped is not available. However, approximately 99 per cent. of all declared and assessed tax is collected each year.

Mr. D. E. Thomas

asked the Chancellor of the Exchequer how many value added tax control officers are at present employed in England and Wales; and what are the corresponding figures for each year since 1979.

Mr. Brooke

I regret that separate figures for the number of value added tax control officers employed in England and Wales are not available and the information requested would be disproportionately expensive to calculate.

However, figures for the United Kingdom as a whole, for the financial year ending 31 March, are as follows:

Number
1979 4,000
1980 3,700
1981 3,600
1982 3,800
1983 3,550
1984 3,650
1985 3,900
1986 4,040

Mr. D. E. Thomas

asked the Chancellor of the Exchequer what has been the percentage rise in the value of underdeclarations of value added tax discovered per value added tax control officer since 1979.

Mr. Brooke

The percentage rise since 1 April 1979 after allowing for inflation is 368 per cent.

Mr. D. E. Thomas

asked the Chancellor of the Exchequer what has been the average increase in the value of underdeclarations of value added tax discovered per value added tax control officer in each year since 1979.

Mr. Brooke

The increases year by year in the average value of underdeclarations discovered by each value added tax control officer are as follows (figures relate to the financial year ending 31 March):—

£
1980 7,450
1981 17,850
1982 3,950
1983 38,350
1984 4,850
1985 12,800
1986 22,300

Mr. Wareing

asked the Chancellor of the Exchequer how many posts in Her Majesty's Customs and Excise arise from the need to collect and administer value added tax.

Mr. Brooke

The number of full-time staff directly employed on the collection and administration of value added tax, including staff employed on fraud and revenue accounting was 10,849 at 31 March 1986. A further 275 posts have been allocated for 1986–87.

Mr. Wareing

asked the Chancellor of the Exchequer if he will make a statement on the submission made to him by the Society of Civil and Public Servants and the Civil and Public Services Association about the staffing of Her Majesty's Customs and Excise on value added tax work; and what his response was.

Mr. Brooke

The staffing of Her Majesty's Customs and Excise is kept under regular review and the unions' views are one of the elements to be taken into account in assessing the Department's manpower requirements for the years ahead.