§ Mr. Andrew SmithTo ask the Chancellor of the Exchequer what is the cost to the Inland Revenue per annum per annual account of administering(a) schedule E, (b) higher rate taxation and (c) schedule D.
§ Mr. Norman Lamont[holding answer 11 July 1989]: The average unit cost per case for employees (taxed under schedule E) was £12.61 in 1988–89, and for the self-employed (taxed under schedule D) was £46.30. These average costs include the costs of dealing with higher rate tax and capital gains of employees and the self-employed respectively, and also of collecting national insurance contributions. Separate unit costs for taxpayers liable to higher rate tax, who may be taxed under schedule E or schedule D, are not available. Further details of Revenue unit costs are given in the Inland Revenue's recently published "1988 Management Plan".