§ Mr. Newtonasked the Chancellor of the Exchequer whether it is normal practice for firms to agree with the Inland Revenue at the beginning of the financial year as to whether or not they will make tax rebates to striking employees during the strike period; and whether, if so, a firm can alter these arrangements during the course of a financial year.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 19 February 1979; Vol. 963, c. 34], gave the following reply:
No. It is rare for tax repayments to employees on strike to be made by the Revenue. The PAYE regulations provide for repayments by the Revenue only where the employer has given notice that he does not intend to make repayments. Since this notice has to be accompanied by particulars about the employees who are absent from work, the notice cannot be given before a strike has commenced.