§ Mr. Andrew F. Bennettasked the Chancellor of the Exchequer what was the total in tax arrears, at outturn and at real prices, due to his Department in each of the last financial years for which figures are available; and what this represents as a proportion of total tax revenues for each of those years.
§ Mr. Norman LamontThe last three full years for which figures are available in respect of the main Inland Revenue 79W taxes, excluding capital transfer tax and stamp duty, are the years ending 31 October 1982, 1983 and 1984. The figures below represent tax which is collectable, that is, legally due and payable, and exclude tax which has been assessed but has been held over because it was under appeal:
Year ended 31 October 1982 1983 1984 A. Tax collectable but not paid at current prices* £bn 2.135 2.659 3.242 Tax collectable at 1982 prices* £bn 2.135 2.523 2.955 B. Total tax collectable at current prices £bn 47.402 53.541 56.456 Total tax collectable at 1982 prices* £m 47.402 50.717 51.478 A as percentage of B 4.5 per cent. 5.0 per cent. 5.7 per cent. * Revalued to average prices in the year ended October 1982 using the GDP deflator. For VAT, taking the March figures as an indication of the average arrears at the end of the financial year, the figures are as follows:
Year ended 31 March 1984 1985 1986 A. Average arrears of VAT at current prices £bn 1.5 1.4 1.3 Average arrears of VAT at 1982 prices* £bn 1.4 1.3 1.1 B. Net VAT revenue (plus arrears) at current prices £bn 16.7 †19.9 20.6 Net VAT revenue (plus arrears) at 1982 prices† £bn 15.6 17.8 17.3 A as percentage of B 9.0 per cent. 7.1 percent. 6.4 percent. All of the average arrears figures and the 1985–86 VAT receipt figures are provisional. * Revalued to average prices in the year ended October 1982 using the GDP deflator. † The 1984–85 VAT receipts were boosted by an estimated £1.4 bn attributable to a change in accounting procedures for imports.
§ Mr. Andrew F. Bennettasked the Chancellor of the Exchequer what is the amount of arrears in income tax due from the self-employed in the last three years for which figures are available; and if he will make a statement.
§ Mr. Norman LamontI regret that information about income tax arrears of particular classes of taxpayer is not available.