HC Deb 23 May 1966 vol 729 c11W
66. Mr. W. T. Williams

asked the Minister of Pensions and National Insurance what will be the estimated cost of collection of the proposed Selective Employment Tax in respect of boys and girls under school-leaving age who are employed in retail and/or newspaper distribution; and what is the estimated return from such tax.

Mr. Pentland

The employers of boys and girls under school-leaving age are not liable to pay National Insurance contributions for them, so no liability for the Selective Employment Tax is incurred.