§ Mr. Michael Lathamasked the Chancellor of the Exchequer whether he will indicate the ways, including the terms of reference, which the review of the Development Land Tax Office announced by the Minister of State on 9th November will differ from that carried out by the Inland Revenue in 1977, the recommendations of which have been rejected by the 45W Government and whether he will make a statement.
§ Mr. Denzil Davies:As I said in my reply to the hon. Member's previous Question on 9th November [Official Report, Vol. 957, c. 319–20], the staffing recommendations made in the report on the staffing survey of the Development Land Tax Office which was carried out in the spring of 1977 have been overtaken by the increase in work since the survey was carried out.
The scope of the new review which the Revenue has set in hand is wider than that of the staffing survey. It will cover administrative and financial procedures in the Development Land Tax Office and in valuation offices relating to the identification of liability to development land
Financial year Number of appeals Number of appeals withdrawn Number of decisions given Allowed in part Allowed in full Disimssed 1973–74 … … Nil Nil — — — — 1974–75 … … 59 32 5 — 2 3 1975–76 … … 158 93 28 9 — 19 1976–77 … … 390 144 76 13 2 61 1977–78 … … 579 347 107 18 10 79 1978–79* … … 278 175 54 10 5 39 *To 30th September.