HC Deb 29 June 1993 vol 227 cc449-50W
Mr. Nicholas Winterton

To ask the Chancellor of the Exchequer what steps he is taking to combat tax evasion in the construction industry.

Mr. Dorrell

Improvements to the existing tax regime in the construction industry are currently under consideration, as part of our commitment to tackling tax evasion wherever it arises.

Mr. Nicholas Winterton

To ask the Chancellor of the Exchequer what plans he has to lower the VAT registration threshold to nil turnover for businesses in the Construction industry.

Sir John Cope

None.

Mr. Nicholas Winterton

To ask the Chancellor of the Exchequer what plans he has to review the value added tax arrangements for the construction industry in order to reduce evasion; and if he will make a statement.

Year PAYE amount in £ thousands As a percentage of total PAYE collected Classes 1 and 1A NIC—amount in £ thousands As a percentage of total NIC classes 1 and 1A collected
1979 n/a n/a n/a n/a
1980 9,914 0.05 1,056 0.01
1981 11,432 0.08 1,158 0.01
1982 15,281 0.06 1,261 0.01
1983 22,622 0.08 1,555 0.01
1984 33,312 0.11 1,971 0.01
1985 46,695 0.14 2,213 0.01
1986 60,915 0.17 4,377 0.02
1987 92,560 0.25 8,514 0.03
1988 130,724 0.33 15,894 0.06

Sir John Cope

There are no plans to introduce special VAT arrangements in the construction industry. However, Customs and Excise seek to minimize evasion as a matter of course.

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