§ Mr. Ridleyasked the Chancellor of the Exchequer what were the number of people employed in the Capital Taxes Office—formerly the Estate Duty Office—in each of the following years: 1960, 1970, 1974, 1978; what was the total administrative cost of the office; and what was the gross yield of the taxes administered there for each of those years.
§ Mr. Denzil DaviesThe figures are as follows:
Number of employees Total administrative cost of the CTO Yield of Estate Duty/Capital Transfer Tax for year to 31st March (1) (2) (3) £ million £ million 1st April 1960 741 1.0 198.7 1st April 1970 909 1.2 323.9 1st April 1974 842 3.1 375.0 1st April 1978 951 7.3 360.5 Notes:
1. The details given relate to the Capital Taxes Office in London which deals with cases arising in England and Wales.
2. The figures in columns (1) and (2) include the staff and administrative costs of the Shares Valuation Division of that office, which provides valuation services not only for the purposes of ED/CIT but also for stamp duty, capital duty and capital gains tax. Conversely, these figures exclude the number and cost of staff in the Valuation Office who provide a valuation service for ED/CTT purposes.
3. The total administrative cost of the CTO is calculated indirectly by reference to the due proportion of the total Inland Revenue salary bill.
§ Mr. Ridleyasked the Chancellor of the Exchequer when was last staff inspection of the Capital Taxes Office carried out; and what report was received on numbers of persons employed there.
§ Mr. Denzil DaviesA staffing inspection of the Capital Taxes Office at Shepherds Bush was carried out earlier this year. The inspectors recommend changes in the organisation and staffing levels of the office and these are being discussed with the local management and with the unions concerned.