asked the Chancellor of the Exchequer how many estimated assessments were issued by the Inland Revenue during each of the last five years and against how many appeals were entered; and what percentage of these appeals were successful.

I regret that no information is available on the number of estimated assessments made or the percentage of appeals which result in a reduction in the amount assessed. The estimated total number of appeals against income tax—excluding schedule E—corporation tax and capital gains tax assessments is as follows:

Year ended 31st October	000's
1972	1,580
1973	1,590
1974	1,760
1975	1,890
1976	1,990

These figures include claims for additional deductions and reliefs, appeals against the basis of the assessment and appeals on other grounds as well as appeals against estimates but they exclude claims for personal allowances.