§ Mr. Shersbyasked the Chancellor of the Exchequer if he has made an estimate of the cost to sub-contractors in the construction industry of implementing the new style tax exemption certificates.
§ Mr. Denzil DaviesNo estimate can be made of these costs, which will vary from one sub-contractor to another. The Inland Revenue has however, had extensive discussions with representative organisations in the construction industry so as to keep the administrative costs to a minimum, while maintaining the efficacy of the deduction scheme.
§ Mr. Shersbyasked the Chancellor of the Exchequer if he has made any plans to extend the introduction of photo-identity tax exemption certificates for sub-contractors in the construction industry to other groups of workers.
§ Mr. Shersbyasked the Chancellor of the Exchequer how many extra staff will be needed to implement, administer and police the new style tax exemption certificate for sub-contractors in the construction industry.
§ Mr. Denzil DaviesNone. On the contrary, after taking account of extra staff needed for the computer record which will be brought into use, the equivalent of about 200 staff now employed in local offices on the administration of the scheme will become available for other work.
§ Mr. Shersbyasked the Chancellor of the Exchequer if he has made an estimate of the total annual cost of policing the new style tax exemption certificates for sub-contractors in the construction industry; and if he will make a statement.
§ Mr. Denzil DaviesAbout £400,000 annually for general administration; additional costs depend on the extent of attempted evasion.
§ Mr. Shersbyasked the Chancellor of the Exchequer if he has made an estimate of the total cost of issuing the new style tax exemption certificates for sub-contractors in the construction industry.
§ Mr. Denzil DaviesAbout £230,000 on the issue, itself.
§ Mr. Shersbyasked the Chancellor of the Exchequer on what date the new style tax exemption certificate for sub-contractors in the construction industry comes into force.
§ Mr. Denzil Davies6th April 1977. The certificates are now being issued to qualifying sub-contractors, who can use the period between now and 5th April 1977, when the new style certificates will become mandatory, if deductions of 35 per cent. on account of tax are not to be made, to satisfy their contractors that they are certificated under the new arrangements.
§ Mr. Shersbyasked the Chancellor of the Exchequer how many sub-contractors in the construction industry have still to apply for a new style tax exemption certificate.
§ Mr. Denzil DaviesThere is no way of knowing how many sub-contractors who336W have not applied for a new certificate may yet do so.
§ Mr. Shersbyasked the Chancellor of the Exchequer how many sub-contractors in the construction industry have been refused a new style tax exemption certificate.
§ Mr. Denzil DaviesSo far, 19,657.
§ Mr. Shersbyasked the Chancellor of the Exchequer how many sub-contractors in the construction industry have applied for a new style tax exemption certificate.
§ Mr. Denzil Davies261,786 up to 7th October.