HC Deb 01 May 1968 vol 763 cc221-2W
Mr. Buchanan-Smith

asked the Chancellor of the Exchequer when he changed the Pay As You Earn regulations for short-period casual workers, which now require employers to apply full Pay As You Earn procedure to people who in any week earn more than £5 5s., even if average earnings over the year do not amount to this sum; why this change was made; and what consultation he had with employers, particularly in the agricultural and horticultural industries.

Mr. Harold Lever

The statutory regulations applicable to P.A.Y.E. have not changed; but in the April, 1967 issue of the Farmer's Guide to P.A.Y.E. the instructions to farmers relating to the application of P.A.Y.E. to short-period or casual workers earning £5 5s. a week or more were brought into line with those given to all other employers. The change was notified in advance to the National Farmers Union.

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