§ Lord TREFGARNEasked Her Majesty's Government:
On how many occasions during the last 12 months the Inland Revenue has seized goods in settlement of; (a) unpaid tax, (b) unpaid tax with interest, (c) unpaid interest on tax at one time outstanding but paid prior to the seizure; and also what was the average amount claimed in respect of each of the above categories.
§ Baroness BIRKI regret that the information is not available in the form asked for. In the 12 months to 4th April 1977 goods were distrained upon (in Scotland, poinded) in respect of unpaid tax or interest in about 21,000 cases but in the very great majority of them the taxpayer settled the liability without the goods being sold. The average of all the amounts of tax and interest in respect of which goods were distrained upon or poinded during the 12 months ended in October 1976 was about £1,350. No later figure is available.
House adjourned at thirteen minutes before seven o'clock.