HC Deb 24 July 2002 vol 389 cc1184-5W
Mr. Salmond

To ask the Chancellor of the Exchequer how many outstanding claims are pending in respect of the cases at issue in Clark(Inspector of Taxes) v. Perks and other appeals. [72566]

Dawn Primarolo

720 claims were still receiving consideration as at 19 July 2002.

Mr. Salmond

To ask the Chancellor of the Exchequer what he estimates to be the total potential payout due from the Inland Revenue to claimants stemming from the cases at issue in Clark (Inspector of Taxes) v. Perks and other appeals. [72568]

Dawn Primarolo

No estimate of the total to be repaid has been made.

Mr. Salmond

To ask the Chancellor of the Exchequer what redress can be sought by claimants who have not been paid their back-tax, pursuant to the Court of Appeal's decision Clark (Inspector of Taxes) v. Perks and other appeals. [72571]

Dawn Primarolo

If a taxpayer wants to find out why a decision on their entitlement to a tax repayment has not yet been made they should follow up their claim with the Inland Revenue involved. If they are concerned about the way in which their claim is being handled they should contact the officer in charge.

Mr. Salmond

To ask the Chancellor of the Exchequer for what reason payments have ceased following the Court of Appeal's decision Clark (Inspector of Taxes) v. Perks and other appeals; and if he will make a statement. [72570]

Dawn Primarolo

They have not ceased. Repayment claims continue to be considered.

Mr. Salmond

To ask the Chancellor of the Exchequer for which years claimants may have valid claims for refunds from the Inland Revenue after the Court of Appeal's decision, Clark (Inspector of Taxes) v. Perks and other appeals. [72569]

Dawn Primarolo

Taxpayers who were employed on a jack up rig before 17 March 1998 may be entitled to claim the foreign earnings deduction for tax years up to and

including the year ended 5 April 1998 (1997–98). Taxpayers have until 31 October 2002 to request a return for 1996–97 and until 31 October 2003 to request one for 1997–98. For the year 1995–96 and earlier years claims can only be made within six years of the end of the tax year in which an assessment was made.

Mr. Salmond

To ask the Chancellor of the Exchequer what has been the(a) lowest, (b) highest and (c) average payout to claimants stemming from the cases at issue in Clark (Inspector of Taxes) v. Perks and other appeals. [72567]

Dawn Primarolo

The lowest repayment to date is £11. The highest is £70,590 and the average is £5,333.

Mr. Salmond

To ask the Chancellor of the Exchequer how many claims made by offshore workers have been paid as a result of the court decisions in Clark (Inspector of Taxes)v. Perks and other appeals. [72565]

Dawn Primarolo

851 repayments of tax have been made up to 19 July 2002.

Mr. Salmond

To ask the Chancellor of the Exchequer, pursuant to the Court of Appeal's decision Clark (Inspector of Taxes)v. Perks and other appeals, for what reason taxpayers who overpaid due to mistaken classifications between offshore jack-up rigs and ships, have not been repaid in full. [72572]

Dawn Primarolo

All taxpayers who establish a valid claim to the foreign earnings deduction will have the tax they overpaid as a result refunded. Work is still continuing in some cases to determine whether the various conditions for entitlement to FED are satisfied.

Mr. Salmond

To ask the Chancellor of the Exchequer what the status is of claims made by offshore workers regarding payment to them by the Inland Revenue stemming from the court decisions in Clark (Inspector of Taxes)v. Perks and other appeals; and if he will make a statement. [72564]

Dawn Primarolo

A majority of these claims have now been dealt with and either repayments made, or the claims turned down because entitlement to the foreign earnings deduction has not been established. Decisions will be made on the cases that remain under consideration in due course.