HC Deb 22 February 1984 vol 54 cc541-2W
Mr. Stern

asked the Chancellor of the Exchequer on what occasions it is the practice of collectors of taxes to issue two identical demands for the same liability within 24 hours of each other; and whether he will ask the Board of Inland Revenue to take steps to cease this practice.

£bn (percentage of total revenues)
1979 1980 1981 1982 1983*
Income tax 20.5 24.3 27.5 30.3 31.5
(29.9) (29.0) (28.5) (27.8) (27.0)
Central government expenditure taxes† 20.2 24.6 28.0 32.3 35.0
(29.6) (29.3) (28.9) (29.6) (30.0)
LA rates 6.5 8.2 10.4 12.1 12.4
(9.5) (9.8) (10.7) (11.1) (10.6)
Employees' social security contributions 4.6 5.6 7.0 8.6 10.0
(6.7) (6.7) (7.2) (7.9) (8.6)
Employers' social security contributions 6.9 8.3 8.9 9.5 10.6
(10.2) (9.9) (9.2) (8.7) (9.1)
Other company taxation‡ 8.5 11.5 13.3 14.6 15.4
(12.5) (13.7) (13.8) (13.4) (13.2)
* Estimate.
† VAT, Customs and Excise duties, VED, stamp duty, gas levy and miscellaneous expenditure taxes.
‡ CT, NIS, North sea taxes and oil royalties.

Mr. Moore

Inland Revenue instructions to collectors of taxes do not provide for any such practice. If my hon. Friend has a particular case in mind and will write to me with details, I will look into it.