§ Mr. Heddleasked the Chancellor of the Exchequer what are the staff requirements and costs in the Inland Revenue and the development land tax office resulting from continuing to collect outstanding sums of development land tax after abolition from 19 March.
§ Mr. MooreAbout 200 Inland Revenue staff are presently engaged on the assessment and collection of development land tax, eighty being in the development land tax office at Middlesbrough. It will cost about £5 million to collect the expected tax yield for 1984–85 of £80 million. These staff requirements and costs will decrease 367W as the effect of abolition works through but it is not possible to forecast precisely the rate at which these savings will be realised.
§ Mr. Heddleasked the Chancellor of the Exchequer what would be the saving in staff and costs in the Inland Revenue and development land tax office of abolishing outstanding liabilities to development land tax on projects of material development notified before 19 March.
§ Mr. MooreSavings in staff and costs would be relatively small but the information on which to base a precise estimate is not available.
§ Mr. Heddleasked the Chancellor of the Exchequer if the Financial Secretary to the Treasury has considered the letter from the hon. Member for Mid-Staffordshire concerning liabilities to development land tax for projects of material development started before 19 March; and if he will make a statement.
§ Mr. MooreMy hon. Friend's letter has been considered.
Development land tax legislation contains a provision whereby notice may be given to vary a project already notified to the Revenue. That provision will continue to apply for projects started before 19 March 1985.