§ Mr. RookerTo ask the Chancellor of the Exchequer what consideration he has given to the difficulties encountered by participants in the enterprise allowance scheme in obtaining 714 tax exemption certificates; and if he will make a statement.
§ Mr. Norman Lamont[holding answer 11 January 1988]: The subcontractors scheme was designed to tackle widespread tax evasion in the industry. Its rules have been relaxed over the years to make it easier for those with a history of unemployment to obtain a certificate. Participants in the enterprise allowance scheme who do not meet the criteria for a full certificate may be eligible for a limited certificate, or many work under deduction.