§ Mr. Donald Stewartasked the Chancellor of the Exchequer whether, in view of the difficulty in making payments of income tax because of the closure of local collection offices during the current Civil Service dispute, interest charged on overdue payment of income tax and corporation tax will be waived during the period of the dispute.
§ Sir Geoffrey Howe[pursuant to his reply, 22 May 1981, c. 187]: Taxpayers who find that their local collection offices are temporarily closed because of industrial action at any time may forward remittances to the Collector of Taxes by post or pay by National Girobank or bank giro, information about which is given on tax demand forms. If payment is made in any of these ways taxpayers will not be liable to interest beyond the date of the payment. In view of this a general waiver of all interest chargeable on overdue payments of tax during the period of the dispute is not proposed.