Tax Exemption Certificates

HC Deb 15 December 1994 vol 251 c787W

Mr. Robert Ainsworth

To ask the Chancellor of the Exchequer (1) how many 714 tax exemption certificates were issued in each of the last five years;

(2) what estimate he has as to the loss of revenue resulting from the non-payment of national insurance contributions arising from both employer and employee contributions exempted under 714 tax exemption certificates;

(3) what estimate he has of the loss of revenue arising to the Exchequer from abuse of the SC60 self-employed taxation system;

(4) what estimates have been made of the loss of revenue resulting from work being done under 714 tax exemption certificates relative to the position that would obtain if those same employees worked within PAYE.

Sir George Young

The numbers of certificates issued or renewed were as follows:

	Numbers
1989–90	273,357
1990–91	224,830
1991–92	240,459
1992–93	213,010
1993–94	203,735

It is not possible to make any meaningful estimate of revenue loss resulting from the particular tax treatment of self-employment workers in the construction industry.