§ Lord Grimondasked Her Majesty's Government:
What, if any, is the lowest limit for tax demands by the Inland Revenue and whether the cost of collecting sums smaller than £1 outweighs the sum collected.
The Minister of State, Department of Transport (The Earl of Caithness)The first duty of the Inland Revenue is to collect tax which is properly due, whatever the amount. In collecting small amounts the Revenue also take into account cost efficiency, ensuring that any administrative cost does not lead to unnecessary burden on the public purse.