HC Deb 27 June 1988 vol 136 cc99-100W
Mr. Wheeler

To ask the Chancellor of the Exchequer if he will state the implementation date for the revised customs interpretation of the value added tax treatment of credit-checking services; and if such services remain standard rated.

Table One: Employees (year end unless stated), Financial Accounting Years
1979–80 1980–81 1981–82 1982–83 1983–84 1984–85 1985–86 1986–87
BA1 2 56,866 52,578 43,221 37,517 36,794 38,240 39,969 40,440
BAA2 7,655 7,459 7,120 7,094 6,969 6,959 7,238 7,462
BGC 103,900 106,000 105,500 103,000 99,200 95,300 91,500 88,469
BT3 240,056 246,725 251,647 245,976 241,124 235,178 235,988 234,927
BS4 5 78,300 69,980 66,613 64,444 58,200 45,700 10,160 8,642
BSC 181,000 142,200 112,100 92,300 75,900 70,850 64,700 53,950
CAA 7,555 7,547 7,433 7,256 7,036 6,824 6,691 6,442
ESI 158,780 154,910 146,655 141,385 137,210 133,718 131,466 131,067
Giro5 4,940 5,116 5,294 5,169 5,091 5,554 5,869 5,838
BCC5 297,000 296,000 282,000 268,000 243,300 22,580 199,600 162,800
NSHEB 4,146 4,115 4,005 3,920 3.840 3,830 3,767 3,795
Posts6 178,406 181,310 177,778 176,158 175,287 177,381 179,753 185,723
RWAs 62,679 62,125 60,563 58,350 55,177 51,780 50,180 48,206
SSEB 13,658 13,624 13,005 12,720 12,307 12,019 12,172 12,339

Notes:

1 Worldwide employees. Excludes parent company employees not on BA contracts of employment from 1981–82 onwards.

2 Year average for 1986–87 onwards. Excludes BCal employees.

3 1979–80: Post Office Telecommunications excluding share of PO HQ staff.

4 1979–80 to 1984–85: includes warship yards (not separately distinguishable).

5Year average.

6 Excludes sub-postmasters.

Table Two: Employees (year average unless stated) Calendar Accounting Years
Periods 1979 1980 1981 1982 1983 1984 1985 1986
ABP1 11,455 11,455 10,874 9,569 8,956 8,231 6,872 6,355
BAe2 75,110 74,130 75,520 80,142 77,980 77,980 75,998 75,500
BNOC3 1,423 1,651 2,137 108 128 123 86 —
NBC4 63,429 58,399 53,172 51,951 51,561 50,845 — —
NFC5 34,459 30,995 23,943 24,521 23,125 23,158 25,732 25,431
STG 13,342 12,336 11,067 10,527 10,364 10,309 10,219 10,732

Notes to Table Two:

(1) Formerly British Transport Docks Board.

(2) Year end for 1979.

(3) Wound up in 1985. North Sea oil exploration and production transferred to Britoil in 1982.

(4) Group total. Aggregation of privatised units after 1984 would involve disproportionate cost.

(5) Year end for 1979 and 1980.

Mr. Lilley

The service of checking on the creditworthiness of a particular subject is standard-rated for VAT purposes. This has been so since the inception of the tax; there has been no recent change in Customs' interpretation of the law. If my hon. Friend has a particular case in mind, perhaps he would like to write to me.