§ Mr. Brothertonasked the Chancellor of the Exchequer (1) why it has become clear to the Inland Revenue that certain divers should be treated as employees for tax purposes;
(2) what is his estimate of the number of divers who will be required to become employees for tax purposes;
(3) what consultations he had with representatives of divers before recommending that certain divers should be treated as employees for tax purposes.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 29th March 1977; Vol. 929, c. 111], gave the following answer:
The Inland Revenue considers that the terms and conditions under which these divers work amount to a contract of service between the diver and the company for which he is working. The numbers fluctuate but are in the region of 2,000. I have had no consultations with representatives of divers on this matter, but the Inland Revenue has had discussions with the companies concerned.