Selective Employment Tax

HC Deb 22 July 1966 vol 732 c168W

Dame Joan Vickers

asked the Chancellor of the Exchequer if he will give a complete list of changes made in regard to the exemption from tax under the Selective Employment Payments Bill since he first announced this tax.

Mr. Diamond

Since the intention to introduce the Selective Employment Tax was announced, the Government have proposed that the following should be eligible to have the tax refunded (in modification of or in addition to their original proposals):

1. (i) charities;
2. (ii) employers in certain private households;
3. (iii) employers carrying out any activities covered by Order II of the Standard Industrial Classification (which relates to mining and quarrying) and open-cast coal mining;
4. (iv) employers engaged in agriculture, horticulture and forestry;
5. (v) private employers providing electricity and water;
6. (vi) employers in establishments engaged in research or training relevant to activities qualifying for refund of the tax.

The Government also propose that employers engaged in research or training relevant to activities qualifying for premium should receive the premium; and that certain manufacturing activities should not be disqualified from premium because they are carried out in premises attached to a retail shop.