Skip to main content

Short-Time Working Compensation Scheme

Volume 972: debated on Tuesday 30 October 1979

The text on this page has been created from Hansard archive content, it may contain typographical errors.

asked the Chancellor of the Exchequer if it is the practice of the Inland Revenue to tax as income payments received under the short-time working scheme which replaced temporary employment subsidy.

[pursuant to his reply, 29 October 1979]: Payments to employers under the temporary short-time working compensation scheme which began on 1 April 1979 are, in the Revenue's view, trading receipts for tax purposes.