HC Deb 07 May 1980 vol 984 cc133-4W
Mr. Straw

asked the Chancellor of the Exchequer what is the estimated likely additional revenue from value added tax which would accrue if 1,000 additional staff of Her Majesty's Customs and Excise were employed on value added tax control and investigation.

Mr. Peter Rees

The extent to which Customs and Excise is able to collect all the value added tax which is legally due depends on a number of factors including the experience and knowledge of the staff concerned, the deterrent effect of the control programme and the effectiveness of enforcement procedures. Few of these factors can be measured with any precision and it is not possible to make a reliable estimate of the additional

(ii) invalidity pension together with the lower rate of invalidity allowance (iii) invalidity pension with the middle rate of invalidity allowance and (iv) invalidity pension with the higher rate of invalidity allowance in the tax year 1981–82 and the tax year 1982–83; and what income tax would be paid in the same years if invalidity benefit were uprated by 16½ per cent. in the current year, 1981 and 1982.

Mr. Peter Rees

[pursuant to his reply, 24 April 1980, c. 272]: On the assumptions stated, and assuming also that both the invalidity pension and allowance were taxable, and that tax thresholds were increased by 16½ per cent. but there were no changes in tax rates the amount of income tax payable would be as shown in the following table:

revenue which might be obtained from the employment of 1,000 extra staff.