Development Land Tax

HC Deb 02 May 1978 vol 949 cc99-101W

Mr. Michael Latham

asked the Chancellor of the Exchequer what is the total yield of development land tax to date; what is the total administrative cost of

cent., 100 per cent., 150 per cent. and 200 per cent. of relevant average male manual earnings in each year.

Mr. Robert Sheldon

The figures are as follows:

collection, including work inside local valuation offices as well as in the Development Land Tax Office; what is the ratio of yield to cost; and how this compares with the equivalent ratio for (a) income tax, (b) corporation tax and (c) capital gains tax.

Mr. Denzil Davies

I will let the hon. Member have a reply as soon as possible.

Mr. Michael Latham

asked the Chancellor of the Exchequer whether he is now in a position to announce the results of his consultations with the trade unions regarding the recommendations of the Inland Revenue staffing survey that the Development Land Tax Office should be reduced from the 149 in post on 27th February to below 120; and whether he will make a statement on his policy on this matter, including the date by which the target should be achieved in co-operation with the trade unions.

Mr. Denzil Davies

I will let the hon. Member have a reply as soon as possible.

Mr. Michael Latham

asked the Chancellor of the Exchequer whether he will set out in tabular form (a) for the whole period since August 1976, and (b) for the financial year 1977–78 (i) the total number of disposals notified to the Development Land Tax Office, (ii) the number of assessments made, (iii) the number made but subsequently cancelled, (iv) the total tax assessed, (v) the total paid, (vi) the total cancelled and (vii) the ratio of assessments (discounting cancelled assessments) to staff in post.

Mr. Denzil Davies

I will let the hon. Member have a reply as soon as possible.