§ Mr. Norman HoggTo ask the Chancellor of the Exchequer how many Inland Revenue jobs are located in Scotland.
§ Mr. Lilley[holding answer 12 February 1990]: About 6,500.
§ Mr. Norman HoggTo ask the Chancellor of the Exchequer how many jobs are currently located at the Inland Revenue office in Cumbernauld; and what projection is made of staffing levels over the next five years.
§ Mr. Lilley[holding answer 12 February 1990]: There are currently about 1,050 permanent posts at the Inland 530W assume independent taxation and that the basic rate limit is increased in line with personal allowances. Estimates in tables 1 to 3 are based on a projection of the 1987–88 survey of personal incomes and are provisional.
Table 1: Tax Revenue Cost(-)/Yield(+) 1990–91 Full year Increase £ million £ million Full indexation -1,670 -2,270 Three-quarters of full indexation -1,260 -1,710 Half of full indexation -850 -1,150 One-quarter of full indexation -430 -580
Table 2: Average gain to individuals of increasing personal allowance and basic rate limit from their 1989–90 levels, at 1990–91 levels of income Average1 gain per individual under: Income (lower limit) Full indexation Three-quarters indexation Half indexation One-quarter indexation £ per annum £ per annum £ per annum £ per annum £ per annum Under 5,000 50 40 25 15 5,000 65 50 35 15 10,000 80 60 40 20 15,000 80 60 40 20 20,000 100 75 50 25 30,000 335 255 170 85 40,000 370 275 185 90 Over 50,000 370 275 185 95 1 Based on individuals liable to tax in 1989–90.
Table 3: Effects on number of individuals of increasing personal allowances and basic rate limit from their 1989–90 levels, at 1990–91 levels of income Decrease in number of individuals liable to lax Increase '000s Full indexation 810 Three-quarters of full indexation 630 Half of full indexation 440 One-quarter of full indexation 200 Revenue offices in Cumbernauld. Staffing levels over the next few years will depend on a number of factors, including levels of work and progress with computerisation projects.