HC Deb 05 December 1972 vol 847 cc371-2W
84. Mr. Urwin

asked the Chancellor of the Exchequer how many income tax exemption certificates have been applied for, to date, by labour-only sub-contractors in the construction industry; and how many have been granted.

Mr. Joel Barnett

asked the Chancellor of the Exchequer how many tax exemption certificates have been issued to building firms.

Mr. Nott

There are no separate statistics for labour-only sub-contractors. Up to 12th October last, 384,886 applications had been received from sub-contractors generally and 353,440 certificates had been issued.

85. Mr. Urwin

asked the Chancellor of the Exchequer what criteria he uses when granting income tax exemption certi- ficates to labour-only sub-contractors in the construction industry.

Mr. Nott

The criteria are laid down in Section 30(2), Finance Act 1971.