HC Deb 27 February 1984 vol 55 c47W
Mr. Robert C. Brown

asked the Chancellor of the Exchequer how many building workers are currently covered by the arrangements under which, even though self-employed, 30 per cent. tax is paid on all earnings, the balance being reimbursed by the Inland Revenue at the year end; and how many have been covered by this arrangement yearly since 1979.

Mr. Moore

We do not have precise information on the numbers of uncertificated sub-contractors who are having the 30 per cent. deductions made from their earnings, but we believe that between 150,000 and 200,000 sub-contractors are working in this way. I regret that records of repayments of those deductions are not kept centrally and could only be obtained at disproportionate cost.

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