HC Deb 09 May 1966 vol 728 cc34-6W
Mr. Buchanan-Smith

asked the Chancellor of the Exchequer what he estimates will be the cost in a full year of the Selective Employment Tax on industries in Scotland.

Mr. Diamond

The net cost is estimated at about £25 million.

Mr. Buchanan-Smith

asked the Chancellor of the Exchequer what he estimates will be the cost in a full year of the Selective Employment Tax on agriculture in England and Wales and in Scotland, respectively.

Mr. Diamond

The gross cost for agriculture and horticulture is estimated at about £19 million in England and Wales and £3½ million in Scotland, but I would refer the hon. Member to paragraph 17 of Cmnd. 2986.

Mr. Buchanan-Smith

asked the Chancellor of the Exchequer what he estimates will be the cost in a full year of the Selective Employment Tax on the tourist industry in England and Wales and in Scotland, respectively.

Mr. Diamond

The incidence of the tax on the labour element in expenditure by overseas visitors is estimated at approximately £3 million in Great Britain. No separate figure is available for Scotland.

Mr. Buchanan-Smith

asked the Chancellor of the Exchequer what he estimates will be the cost in a full year of the Selective Employment Tax on the fishing industry in England and Wales and in Scotland, respectively.

Mr. Diamond

The gross cost is estimated at approximately £½ million in Scotland and just over £½ million in England and Wales. But I would refer the hon. Gentleman to paragraph 16 of Cmnd. 2986.

Mr. Buchanan-Smith

asked the Chancellor of the Exchequer what he estimates will be the cost in a full year of the Selective Employment Tax on the forestry industry in England and Wales and in Scotland, respectively.

Mr. Diamond

The gross cost, including the Forestry Commission, is estimated at approximately £800,000 in England and Wales and £400,000 in Scotland. The net cost will be less, as indicated in paragraph 17 of Cmnd. 2986.

Mr. Buchanan-Smith

asked the Chancellor of the Exchequer what he estimates will be the cost in a full year of the Selective Employment Tax in the building and construction industry in England and Wales and in Scotland, respectively.

Mr. Diamond

In the region of £80 million in Great Britain, of which about 10 per cent. in Scotland.

Mr. Biffen

asked the Chancellor of the Exchequer if his expected net revenue from the Selective Employment Tax for the current year and during 1967–68 allows for any compensating increase in Exchequer support to agriculture as a result of the Annual Price Review.

Mr. Diamond

Yes, broad account has been taken of this on the basis set out in the White Paper.

Mr. Dalyell

asked the Chancellor of the Exchequer if he will state the position of the Scottish Special Housing Association in relation to the Selective Employment Tax.

Mr. Diamond

My right hon. Friend is considering this.

Mr. Biffen

asked the Minister of Health what is the estimated cost to general medical practitioners of the Selective Employment Tax in a full financial year.

Mr. Diamond

I have been asked to reply.

This information is not available. In the case of N.H.S. general medical practitioners, the cost of the tax payable in respect of ancillary staff would be reimbursed in full as part of the arrangement for direct payments towards the cost of such staff which is included in their proposed new contract.