North Sea Oil

HC Deb 03 December 1990 vol 182 cc7-8W

Mr. Robert Hughes

To ask the Chancellor of the Exchequer what discussions the Inland Revenue have had with offshore operators about whether the cost of safety improvements to North sea oil production platforms subsequent to the technical report of the Department of Energy and the Cullen report into the Piper Alpha disaster may be offset by oil companies against petroleum revenue tax.

Awards of attendance allowance—Table 1
1	1 2	1 3	l 4
Year	Higher rate	Lower rate	Total
1979	123,000	163,000	286,000
1980	132,000	182,000	314,000
1981	147,000	204,000	351,000
1982	150,000	214,000	364,000
1983	177,000	238,000	415,000
1984	192,000	277,000	469,000
1985	222,000	321,000	543,000
1986	237,000	348,000	585,000
1987	259,000	382,000	641,000
1988	286,000	426,000	713,000
1989	311,000	452,000	763,000
1 Estimated awards in payment at a given time.

Mr. Maples

The Inland Revenue has had no discussions with oil industry representatives specifically on the likely tax treatment of future safety improvements made in accordance with these reports.