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Selective Employment Tax

Volume 774: debated on Monday 25 November 1968

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74.

asked the Secretary of State for Social Services whether he will review the present methods under which repayment of Selective Employment Tax is claimed for secretarial and nursing staff within a group practice.

The arrangements were reviewed recently, but it did not prove possible to make suitable alternative arrangements.

81.

asked the Secretary of State for Social Services by what authority Leaflet RSET 1 states that Selective Employment Tax is not payable where the employer is liable only for industrial injuries contributory or with Class 2, self- employed, or Class 3, non-employed, national insurance contributions.

Section 44 of the Finance Act 1966 only imposes liability for Selective Employment Tax on an employer liable to pay a contribution for an employed person under the National Insurance Act 1965.

asked the Secretary of State for Social Services how many households applied for the repayment of Selective Employment Tax in the months February, March and April 1968 under the regulations for qualified households under the following categories, namely, households including a person over the age of 70 years, households including a person needing domestic or nursing assistance, and households including child and one parent or guardian, respectively and how many from each category were referred during this period to the Supplementary Benefits Commission.

During the months February, March and April 1968 there were 23,054 such claims for repayment of Selective Employment Tax from households. A precise analysis of these claims is no longer made every week, but on the basis of a quarterly analysis it is estimated that they were made up as follows:

CategoryThousands
(1) Households including a person over the age of 70 years20½
(2) Households including a person needing domestic or nursing assistance2
(3) Households including a child and one parent or guardian½
The responsibility for dealing with all these claims rests with the Supplementary Benefits Commission.