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Construction Industry (Tax Exemption Certificates)

Volume 929: debated on Monday 4 April 1977

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asked the Chancellor of the Exchequer how many applications have been received from self-employed building trade workers for 714 certificates at the latest available date; how many of the applications have been refused; and if he will make a statement on the reasons for the refusals.

I refer the hon. Member to the reply that I gave to the hon. Member for Bodmin (Mr. Hicks) on 28th March 1977.—[Vol. 929, c. 40.] A certificate is refused where an applicant fails to meet the conditions laid down in Schedule 12 to the Finance (No. 2) Act 1975.