§ Mr. Collinsasked the Chancellor of the Exchequer whether a person commencing employment after a period of unemployment is entitled, under his regulations, to claim any Income Tax rebate that may be payable on the first pay-day after commencing employment; and under what circumstances an employer is entitled to withhold payment of any rebate due.
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§ Mr. H. BrookeIf a refund is due and it does not exceed £5, the employer is required to make it on the first pay-day. If it exceeds £5, he has to get prior authority from the local tax office. The question whether any refund is due, however, depends on several factors, and if the hon. Member has any particular case in mind, I would invite him to send me details of it.