Social Security Contributions

HC Deb 17 December 2001 vol 377 cc28-9W

Matthew Taylor

To ask the Chancellor of the Exchequer what assessment he has made of the reason for the change in the seasonal pattern of social security contributions in(a) 2000–01 and (b) 2000–02; and if he will make a statements.

Mr. Andrew Smith

Figures for social security contributions on an accrued basis are published in table PSF3 of the monthly National Statistics first release on the Public Sector Finances. The source of a key part of the data has changed from the Government Actuary's Department to Inland Revenue, and the new methodology, which has been implemented from the figures for 2000–01 onwards, better reflects the true quarterly pattern. Published figures on cash receipts are not affected by this change.