§ Mr. Martenasked the Chancellor of the Exchequer in how many cases a refund of selective employment tax has been refused to an employer over the age of 70 who employs two domestic helps.
§ Mr. O'MalleyI have been asked to reply. In a recent period of twelve months there were 619 claims for refund where more than one domestic or nursing employee was involved and, where a partial refund only was allowed because the Supplementary Benefits Commission was not satisfied that there were special circumstances necessitating the employment of more than one person.
Of these it is estimated that approximately 560 were concerned with the provision of domestic or nursing assistance to persons over 70. The number of cases where two domestic employees were involved is, however, not known.