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Construction Industry (Tax Exemption Certificates)

Volume 929: debated on Monday 28 March 1977

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asked the Chancellor of the Exchequer why there is a delay in issuing tax certificate No. 714C required under the Finance (No. 2) Act 1975 from the Bristol tax office.

I understand that, because of staff illness, there was a delay in issuing some C certificates at one of the Bristol tax offices, but that they have all now been issued.

asked the Chancellor of the Exchequer (1) whether he has any plans to combat the unemployment which will be caused by the refusal of a No. 714 certificate to firms like Messrs. A. Bailey and Sons;(2) why he is refusing No. 714 certificates to firms like Messrs. A. Bailey and Sons who are not labour only subcontractors, but cannot operate without such a certificate.

, pursuant to his reply [Official Report, 24th March 1977; Vol. 928, c. 644–5], gave the following information:I wrote to the hon. Member on 23rd March about this case. The rules of confidentiality do not allow me to make public information about the tax affairs of individual businesses. A certificate is refused where the applicant fails to meet the conditions laid down in Schedule 12 to the Finance (No. 2) Act 1975. I do not think that any special plans are needed to deal with the effect of such refusals on employment.

asked the Chancellor of the Exchequer how many independent building trade workers have to date been granted the No. 714 tax exemption certificate; how many have been refused certificates; and how many applications are being processed at the present time.

, pursuant to his reply [Official Report, 24th March 1977; Vol. 928, c. 645], gave the following information:At the latest count, on 11th March 1977, a total of 294,774 applications had been received from individuals, partnerships and companies, of which 26,081 had been refused and 220,160 had been approved. As regards the balance which were outstanding, I would refer the hon. Member to the reply I gave to the hon. Member for Cirencester and Tewkesbury (Mr. Ridley) on 10th March 1977.β€”[Vol. 927, c. 647–8.]β€”The proportion of these figures which relates to individuals trading on their own account could be obtained only at disproportionate cost.

asked the Chancellor of the Exchequer why a No. 714 certificate has not been sent to Mr. E. Southern of 8 Ley Orchard, Willersey, Gloucestershire, although he has been informed that he is to receive one.

, pursuant to his reply [Official Report, 25th March 1977; Vol. 928, c. 718], gave the following information:These certificates are prepared by security processes and cannot, therefore, be issued immediately the application is approved.