§ Mr. Michael Lathamasked the Secretary of State for the Environment what is the total number of transactions subject to betterment levy under the Land Commission Act 1967 currently under consideration by his Department; and in how many such cases (a) the assessment is agreed, but unpaid, (b) the assessment is in dispute, but still under negotiation, (c) the assessment is the subject of proceedings before the Lands Tribunal, the courts or other legal body, and (d) a legal decision has been made, and the tax not yet paid.
§ Mr. Guy BarnettAs at 31st August 1978 there were 775 transactions subject to betterment levy under consideration. Of these:
- (a) 676 were determined assessments still unpaid.
- (b) 99 were in dispute but still under negotiation.
- (c) there were no current legal proceedings to determine assessments.
- (d) 33 of the determined assessments had been the subject of decisions by the Lands Tribunal following appeals by the persons assessed.
§ Mr. Michael Lathamasked the Secretary of State for the Environment whether he will set out in tabular form, for each separate year since 1968 (a) the total num- 112W ber of transactions assessed for betterment levy, (b) the number cancelled, (c) the revenue received, (d) the number of staff engaged upon assessment and collection, including departmental regional staff or staff of the Land Commission, and (e) the annual administrative costs of assessment and collection at prices current for each year.
§ Mr. Guy BarnettFull details of the Land Commission's betterment levy operations are included in its annual reports and accounts—HC 358 of July 1968, HC 371 of July 1969, HC 69 of July 1970 and Cmnd. 4874 of January 1972.
On dissolution of the Land Commission outstanding work on betterment levy was taken over by the Department and separate costings were not maintained. For management purposes assessments have been made of the average overall costs of staff engaged on this work. These, together with the amounts collected, are:
Year Betterment levy and interest received Assessed costs£ million £ million £ million 1971–72 … 10.43 Not assessed 1972–73 … 7.86 0.3 1973–74 … 4.25 0.3 1974–75 … 2.20 0.3 1975–76 … 1.37 0.3 1976–77 … 0.82 0.2 1977–78 … 0.54 0.16
§ Mr. Michael Lathamasked the Secretary of State for the Environment (1) how many staff in his Department are engaged, whether full-time or part-time, in assessing or collecting betterment levy under Part 3 of the Land Commission Act 1967; and what is their annual administrative cost to the public funds, including provision for salaries, pensions and administrative costs;
(2) how many staff in his Department are still working full-time or part-time on the affairs of the Land Commission, which was abolished in 1971; what is their annual administrative cost to public funds, including provision for salaries, pensions and administrative overheads; whether these same staff are also responsible for assessing or collecting betterment levy; and, if not, what is the additional number of staff engaged upon that work.
§ Mr. Guy BarnettThe section dealing with betterment levy now consists of two full-time officers and one part-time. In 113W addition five administrative officers in the legal directorate are engaged, mainly on recovery proceedings, but are not separately costed. The Department's total costs attributable to betterment levy are estimated at £70,000 in the current year. Work on disposal of land acquired by the Land Commission forms part of the Department's general estate management and the cost is now minimal.