§ Matthew Taylor
To ask the Chancellor of the Exchequer what the unit costs of(a) self-assessed taxpayers and (b) non self-assessed taxpayers were in the latest year for which data is available on a comparable basis to table 2 of Inland Revenue: The Governments expenditure plans 2000–01–2001–02, Cm 4617. 
§ Dawn Primarolo
The information is as follows:
The data requested cannot be supplied on a comparable basis to table 2 referred to without incurring a disproportionate cost to the Department. That table reflected the direct costs associated with delivering SA and Non-SA work. There has subsequently been a change to a more comprehensive basis of costing this work—to include all associated costs of delivery. This gives a more accurate unit costing but one that cannot be compared on a like with like basis with the unit costs in table 2. Additionally, there have been changes to the Departments IT systems and the office structure within which this work is administered.
Set out as follows are the unit costs of SA and Non SA work for 1999–2000 to 2001–02 on the all up cost basis that is now used.
1999–2000 2000–01 2001–02 Non SA taxpayers (thousand) 26,675 26,010 26,600 Costs (£ million) 485.6 694.3 741.6 Cost per taxpayer (£) 18.20 26.69 27.88 SA taxpayers (thousand) 9,346 9,324 9,246 Costs (£ million) 1,011.3 747.4 756.3 Cost per taxpayer (£) 108.21 80.16 81.80