HC Deb 11 January 1988 vol 125 cc70-1W
Mr. Wigley

To ask the Chancellor of the Exchequer if he will make a statement about the Inland Revenue's current policy towards the prosecution of individuals who withhold or divert tax on the grounds of a conscientious objection to paying for military expenditure through their taxes.

Mr. Norman Lamont

The Inland Revenue has a number of options of civil, not criminal, action where individuals refuse to pay tax. The type of action taken is decided on the basis of the particular circumstances of each case. However, withholding or attempting to divert on the grounds of conscientious objection, of whatever type, is not a factor in deciding whether to take a particular action.

Mr. Wigley

To ask the Chancellor of the Exchequer if he will list for each year since 1980(a) the number of people who have been prosecuted for withholding or diverting tax on the grounds of a conscientious objection to paying for military expenditure through their taxes and (b) the number of individuals whose prosecution for withholding or diverting tax on the grounds of a conscientious objection to paying for military expenditure through their taxes has resulted in (i) a warrant of execution against goods, (ii) garnishee proceedings, (iii) attachment of earnings orders, (iv) bankruptcy and (v) a prison sentence.

Mr. Norman Lamont

The Inland Revenue does not take criminal prosecutions in these circumstances but uses civil actions of distraint or through the courts.

I regret that the detailed information about such actions is not readily available and could not be obtained without disproportionate cost.