HC Deb 25 November 1968 vol 774 cc27-8W
74. Mr. David Howell

asked the Secretary of State for Social Services whether he will review the present methods under which repayment of Selective Employment Tax is claimed for secretarial and nursing staff within a group practice.

Mr. Snow

The arrangements were reviewed recently, but it did not prove possible to make suitable alternative arrangements.

81. Mr. Higgins

asked the Secretary of State for Social Services by what authority Leaflet RSET 1 states that Selective Employment Tax is not payable where the employer is liable only for industrial injuries contributory or with Class 2, self- employed, or Class 3, non-employed, national insurance contributions.

Mr. Pentland

Section 44 of the Finance Act 1966 only imposes liability for Selective Employment Tax on an employer liable to pay a contribution for an employed person under the National Insurance Act 1965.

Mr. Hamling

asked the Secretary of State for Social Services how many households applied for the repayment of Selective Employment Tax in the months February, March and April 1968 under the regulations for qualified households under the following categories, namely, households including a person over the age of 70 years, households including a person needing domestic or nursing assistance, and households including child and one parent or guardian, respectively and how many from each category were referred during this period to the Supplementary Benefits Commission.

Mr. Pentland

During the months February, March and April 1968 there were 23,054 such claims for repayment of Selective Employment Tax from households. A precise analysis of these claims is no longer made every week, but on the basis of a quarterly analysis it is estimated that they were made up as follows:

Category Thousands
(1) Households including a person over the age of 70 years 20½
(2) Households including a person needing domestic or nursing assistance 2
(3) Households including a child and one parent or guardian ½
The responsibility for dealing with all these claims rests with the Supplementary Benefits Commission.