HC Deb 22 March 1978 vol 946 cc617-8W
Mr. Ridley

asked the Chancellor of the Exchequer how many applications for the new style sub-contractor's tax certificate have been refused; how many have been accepted; and how many are pending.

Mr. Robert Sheldon

The latest date for which figures are available is 14th October 1977. Approximately 361,000 applications had then been received, of which 300,000 had been approved and 34,000 refused. Of the remaining 27,000, 20,000 had not been pursued, and most of the others were awaiting action by the applicants to put thir tax affairs in order. More up-to-date information will be available at the end of April.

Mr. Ridley

asked the Chancellor of the Exchequer what is the total amount of money which has been forwarded to the Inland Revenue by contractors and sub-contractors since 6th April 1977 as 35 and 34 per cent. deductions on moneys paid to contractors and sub-contractors who do not possess a sub-contractor's tax certificate.

Mr. Robert Sheldon

Employers are not required to distinguish between PAYE and sub-contractor deductions when sending their monthly remittances to the collector. A breakdown of the sums due should be given in the end of year returns, which start to come in next month, but it will be towards the end of the present calendar year before the details for 1977–78 are available.

Mr. Ridley

asked the Chancellor of the Exchequer how many sub-contractors refused a tax certificate have appealed to the Commissioners; and in how many such appeals has the sub-contractor been successful.

Mr. Robert Sheldon

I regret that this information is not available. Central records are not normally kept of the numbers or nature of appeals to the Commissioners.

Mr. Ridley

asked the Chancellor of the Exchequer what is his estimate of the number of sub-contractors in the con- struction industry who have not applied for the new tax certificate.

Mr. Robert Sheldon

There is no way of knowing how many sub-contractors have not applied for a new certificate.

Mr. Ridley

asked the Chancellor of the Exchequer what is his estimate of the amount of money deducted by contractors from moneys paid to non-certificated sub-contractors which has not been forwarded to the Inland Revenue.

Mr. Robert Sheldon

The total amount of PAYE and sub-contractor deductions still outstanding from contractors for 1976–77, the latest year for which information is available, is about £4½ million, of which it is estimated that approximately £½ million could relate to sub-contractor deductions.

Mr. Ridley

asked the Chancellor of the Exchequer what is his estimate of the number of self-employed sub-contractors who have either become unemployed or have entered direct employment due to the refusal of a new tax certificate since 6th April 1977.

Mr. Robert Sheldon

There is no basis on which any estimate could be made of the number of people who have ceased to be self-employed sub-contractors for this reason.