§ Sir David Steel
To ask the Chancellor of the Exchequer (1) what measures he will take to ensure that the introduction of a turnover test with regard to the 714 tax exemption system for construction workers will not be set at a level that will exclude a substantial proportion of those self-employed in the industry. 
(2) if he will reconsider the proposal to introduce a turnover test with regard to the 714 tax exemption system for construction workers; 
(3) what assessment he has made of the effect that the introduction of a turnover test with regard to the 714 tax exemption system for construction workers will have on the ability of employers to take on additional workers. 
§ Sir George Young
The Government intend to proceed with the introduction of the turnover test, which will become one of the statutory conditions that a business must satisfy before qualifying for a subcontractor's 714 certificate. This approach has been recently ratified by the House in the Finance Bill. The test will be an objective means of restricting certificates to the more substantial business in the construction industry, which the Government's intention, thereby reducing the opportunities for certificate misuse and associated tax evasion. A compliance cost assessment, published by the Inland Revenue, and based on input from the industry, indicates that the resulting additional burden on contractors will be minimal. The test should not, therefore, have any significant effect on the ability of employers or contractors to take on additional workers.