§ Mr. Lathamasked the Secretary of State for the Environment what progress has been made since 14 June 1984 in reducing the activities of the administrative unit in his Department collecting betterment levy, following the dissolution of the Land Commission in 1971.
§ Mr. TraceyThe majority of betterment levy cases still outstanding are subject to statutory postponement or legal charge and do not require frequent attention. The activities and time of staff involved have accordingly been reduced by more than two-thirds since 14 June 1984.
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§ Mr. Lathamasked the Secretary of State for the Environment what was the total number of transactions subject to betterment levy under the Land commission Act 1967 under consideration by his Department at the latest convenient date; and in how many such cases (a) the assessment is determined but still unpaid, (b) the assessment is in dispute but still under negotiation, (c) the assessment is the subject of proceedings before the lands tribunal or the courts and (d) a legal decision has been made but the tax not yet paid.
§ Mr. TraceyAs at 30 September 1986 the number of betterment levy cases outstanding was 144. Of these:
- (a) 139 were determined assessments still unpaid;
- (b) five were in dispute but still under negotiation;
- (c) there were no cases subject to proceedings before the Lands Tribunal or the courts;
- (d) five of the determined assessments had been subject to decisions by the Lands Tribunal, and legal charges were held in a further 38 cases. No legal action had been taken against any of the remainder.
§ Mr. Lathamasked the Secretary of State for the Environment what was the amount of betterment levy and interest thereon collected by his Department in the financial years 1984–85 and 1985–86; how many full-time staff were involved in assessment and collection; and what was the overall administrative cost.
§ Mr. TraceyThe amounts of betterment levy and interest thereon collected during the financial years 1984–85 and 1985–86 were as follows:
Levy £ Interest £ Total £ 1984–85 14,607.26 38,878.64 53,485.90 1985–86 56,609.68 26,539.57 83,149.25 Two full-time staff were employed on this work until September 1984; only one member of staff has been substantially involved since that date. The overall administrative costs of collection, including additions for senior and legal staff, are estimated at £25,000 for 1984–85 and £10,000 for 1985–86.