HC Deb 23 March 1979 vol 964 cc145-6W
Mr. Peter Bottomley

asked the Chancellor of the Exchequer what is the cost to the Exchequer in total of allowances available to the schedule E taxpayer which have been negotiated on a concessionary basis between the Inland Revenue and trade unions for the years 1970 to the latest available date.

Mr. Robert Sheldon

Information is available from the annual survey of personal incomes for the total amount of expenses claimed against schedule E tax, but no breakdown between flat-rate allowances negotiated with trade unions and other expenses is possible. The most recent survey is for 1976–77. The estimates for later years given below are projections and are approximate.

1975 and November 1976 on the nearest comparable basis, and the percentage inflation in those three countries between November 1976 and November 1977 and between November 1977 and November 1978.

Mr. Denzil Davies

The information is as follows:

The calculation of the value of the relief against tax can only be made since 1973–74.

£ million
Total Schedule E expenses Cost of relief
1970–71 220 Not available
1971–72 215
1972–73 215
1973–74 240 80
1974–75 275 110
1975–76 295 130
1976–77 385 180
1977–78 * 420 190
1978–79 * 480 185
* Estimated.