§ Mr. Malcolm Bruce
To ask the Chancellor of the Exchequer (1) what is his estimate of the impact on the public sector borrowing requirement for(a) 1996–97 and (b) 1997–98 of the effect of the change in the dates on which SC60 tax refunds will be made as a result of the switch to self-assessment; and if he will make a statement; 
(2) when SC60 tax refunds relating to accounts years ending in tax years 1995–96 and 1996–97 will be made; what account will be taken of the timing of the relevant 1996–97 assessment in issuing these refunds; and if he will make a statement. 
§ Mr. Jack
Refunds of deductions made from the earnings of self-employed sub-contractors in the construction industry—SC60 refunds—are made, and will continue to be made, where the sub-contractor can demonstrate that the deductions for any tax year exceeded his full liability to income tax and class IV national insurance contributions for that year. Although a sub-contractor's self-assessment for 1996–97 will not be due until 31 January 1998, this will not prevent a refund of SC60 deductions being made at an earlier date, if his liability for the year can be established. The Inland Revenue are drawing up guidelines for such claims to repayment, which will shortly be sent in draft to the representatives bodies for comment.513W
It is impossible to predict the effect of self assessment upon the timing of claims to repayment of SC60 deductions.