§ Mr. Spearing
To ask the Chancellor of the Exchequer what criteria he adopts for assessing the performance-related pay of inspectors of taxes; and when they were adopted.
§ Mr. Dorrell
Under a performance management system introduced in 1992 each inspector of taxes, in common with other staff in the Inland Revenue, draws up with his/her line manager an annual performance agreement which excludes measurement in terms of individual amounts of tax assessed on or collected from taxpayers. His/her achievement against the agreement is assessed into one of three categories of performance. This determined performance pay awards for Inland Revenue staff in August 1993. A similar process will take place in April 1994 for 1994 performance pay.