§ Mr. Lathamasked the Chancellor of the Exchequer in what trades other than hairdressing employers have to pay selective employment tax in respect of indentured apprentices.
§ Mr. William RodgersAny employer whose establishment does not qualify for refund of S.E.T. under the provisions of the Selective Employment Payments Act 1966 will effectively pay the tax in respect of apprentices for whom class 1 national insurance contributions are required, as for his other employees. Examples of the industries concerned in the tax-bearing sector in which appren-266W tices are employed are building and construction, distribution, hotels and catering, motor repairers and garages.