HC Deb 16 December 1975 vol 902 cc557-8W
Mr. Tebbit

asked the Chancellor of the Exchequer if he will list the categories of self-employed or unemployed persons who pay tax under Schedule D arrangements.

Mr. Robert Sheldon

All profits from self-employment are chargeable to tax under Schedule D. Unemployed persons with no profits are chargeable under Schedule D only if they have certain other income, such as interest.