HC Deb 14 February 1992 vol 203 cc672-3W
Mr. Lewis

To ask the Chancellor of the Exchequer how many income tax exemption certificates were in force in each year since 1980(a) in total and (b) by industrial sector.

Mr. Maude

The numbers of Inland Revenue certificates in force at each year-end for self-employed subcontractors, enabling them to receive payment from contractors without any deduction on accout of tax, are shown in the table. The scheme applies only in the construction industry.

At 31 December Number
1980 234,180
1981 245,335
1982 269,460
1983 310,964
1984 348,083
1985 375,981
1986 413,268
1987 443,447
1988 487,765
1989 519,242
1990 520,715
1991 501,836