HC Deb 27 April 1990 vol 171 cc354-5W
Mr. Tim Smith

To ask the Chancellor of the Exchequer if he will publish a table showing, for schedule D debts, what proportion and how much of the total debt outstanding at 1 January 1989, 1 July 1989 and 1 January 1990 was accounted for by debt attributable to taxpayers in(a) band 1, (b) band 2, (c) band 3, and (d) others; and what proportion of and how many taxpayers were accounted for by each band.

Mr. Lilley

The information is not available in the form requested.

The categorisation of accumulated debts referred to the local collector applies to all assessed taxes. Assessed taxes comprise corporation tax, capital gains tax and income tax. Assessed income tax comprises schedule D, schedule E and taxed income.

The Department analyses debts referred for local action into those for company cases (corporation tax) and those for individual taxpayers (capital gains tax) and income tax).

For individual taxpayers, the figures of debts outstanding at mid-month counts in January 1989, July 1989 and January 1990 are set out in the table.

Income tax and capital gains tax
Taxpayer debts referred for local action
January 1989 Number of debts Proportion of debts in band percentage Amount of debts £ million Proportion of amounts in band percentage
Band 1 976 0.09 265 19
Band 2 4,027 0.37 152 11
Band 3 27,139 2.48 215 15
Others 1,060,873 97.06 774 55
Total 1,093,015 100 1,406 100

July 1989 Number of debts Proportion of debts in band percentage Amount of debts £ million Proportion of amounts in band percentage
Band 1 439 0.04 97 8
Band 2 3,512 0.33 132 11
Band 3 26,382 2.45 209 17
Others 1,047,008 97.18 776 64
Total 1,077,341 100 1,214 100

January 1990 Number of debts Proportion of debts in band percentage Amount of debts £ million Proportion of amounts in band percentage
Band 1 852 0.08 216 16
Band 2 3,770 0.33 144 10
Band 3 26,751 2.36 213 15
Others 1,103,884 97.23 806 59
Total 1,135,257 100 1,379 100

Notes:

Band 1 = over £100,000.

Band 2 = between £20,000 and £100,000.

Band 3 = between £4,500 and £20,000.

Others = below £4,500.

The table shows the numbers of tax debts. No figures are available for the numbers of taxpayers involved.

Mr. Tim Smith

To ask the Chancellor of the Exchequer if he will publish a graph similar to figures 3 and 4 in the National Audit Office report on the collection and enforcement of debts by the Inland Revenue, showing the effect of Inland Revenue actions on schedule D debt clearance in relation to the first instalment due on 1 January 1990.

Mr. Lilley

Accurate and processed statistical data showing the effect of Inland Revenue actions on schedule D clearance in relation to the first instalment due on 1 January 1990 is currently only available for up to 13 weeks after this date. A graph showing the requested details for the first 13 weeks has been placed in the Library.