§ Mr. Malcolm BruceTo ask the Chancellor of the Exchequer what is the latest estimated level of uncollected PAYE and national insurance contributions deducted but not paid over to the Revenue, in figures and as a percentage of the total amounts, for each year since 1979 expressed in 1994 prices.
§ Sir George Young[holding answer 6 February 1995]: The amounts of PAYE and national insurance contributions uncollected and consequently remitted or written off as uncollected are as follows:
11W
Year PAYE amount in £ thousands As a percentage of total PAYE collected Amount expressed in 1993 prices Classes 1 and 1A NIC amount in £ thousands As a percentage of total NIC classes 1 and 1A collected Amount expressed in 1993 prices 1986 60,915 0.17 100,334 4,377 0.02 7,209 1987 92,560 0.25 137,559 8,514 0.03 12,653 1988 130,724 0.33 174,624 15,894 0.06 21,231 1989 122,890 0.28 151,176 15,127 0.05 18,609 1990 107,091 0.22 122,314 17,239 0.05 19,689 1991 135,285 0.26 148,307 21,644 0.06 23,732 1992 381,172 0.71 401,898 32,570 0.09 34,341 1993 388,190 0.72 388,190 41,257 0.11 41,257 1994 n/a n/a n/a n/a n/a n/a The figures for 1994 are not sufficiently complete to allow the necessary comparison to be made and consequently the information is not available in the form requested. Therefore, the figures are expressed in accordance with 1993 prices.
Insolvencies, where the Inland Revenue has very little control over the amount recoverable, account for the vast majority of remissions of tax.