§ Mr. Matthew TaylorTo ask the Chancellor of the Exchequer if he will list the amounts of PAYE and national insurance written off in each year since 1975 at current values and the cash figures for 1993 in the form of his answer of 3 November,Official Report, column 260.
§ Mr. DorrellThe amounts of PAYE and national insurance written off between 1975 and 1992 at current values are set out in the following table. The figure for the amount written off for 1993 is not yet available.
Year PAYE amount in £ thousands at current values Class I and IA NIC amount in £ thousands at current levels 1975 n/a n/a 1976 n/a n/a 1977 n/a n/a 1978 n/a n/a 1979 n/a n/a 1980 23,295 2,481 1981 23,080 2,338 1982 27,677 2,284 1983 38,281 2,631 1984 53,880 3,188 1985 71,850 3,405 1986 88,540 6,362 1987 130,315 11,987 1988 177,057 21,527 1989 156,970 19,322 1990 126,886 20,425 1991 146,188 23,393 1992 393,039 33,584 Note: Separate figures for PAYE and National Insurance for the years 1975–1979 are no longer available in the form requested.
Tax is written off when it cannot be collected—for example, because the taxpayer is insolvent. Similarly, it is on occasion necessary to remit tax which it would be unconscionable to collect—for example, because payment would cause gross hardship.