§ Mr. Gordon Brown
To ask the Chancellor of the Exchequer what is the cost to the Exchequer of the measures proposed in clause 30 of the Finance (No. 2) Bill relating to non-residents' personal reliefs and the number of tax units who would benefit from the measure were it to be introduced in 1988–89.256W
§ Mr. Norman Lamont
[holding answer 20 May 1988]: Detailed statistics are not available to make a firm estimate of the cost of the measures in clause 30 of the Finance Bill. However, including the cost of the change to independent taxation for those taxpayers affected, it is thought that the additional relief is unlikely to exceed £15 million to £20 million in a full year. The overall cost of the change is included in the cost of independent taxation given in paragraph 36 of annex 4 to chapter 4 of the Financial Statement and Budget Report 1988–89.
Precise figures are not available, but it is known that at least 65,000 non-resident taxpayers (counting husband and wife as one) currently benefit from personal reliefs under the provisions of section 278 Income and Corporation Taxes Act 1988.