asked the Chancellor of the Exchequer what was the number of staff employed in the capital taxes office on (a) 1 April and (b) the latest convenient date; what was the total administrative cost of the office on each date; and what is the gross yield of capital taxation administered by the office in the current financial year.

[pursuant to his reply, 12 November 1979]: The numbers of staff employed in the capital taxes office in London on 1 April 1979 and on 2 November 1979 were, respectively, 825 and 788. The adminstrative cost of that office in the year ending 31 March 1979, calculated indirectly by reference to the due proportion of the total Inland Revenue salary bill, was £7 million. These figures include the staff and administrative cost of the shares valuation division of that office, which provides valuation services not only for estate duty/capital transfer tax but also for other taxes. Conversely they do not include the number and cost of staff in the valuation office who provide a valuation service for estate duty/capital transfer tax purposes.The gross yield of capital taxation administered by the office in the year ending 31 March 1980 is expected to be of the order of £345 million, on the basis of the estimates given for the United Kingdom in the Financial Statement and Budget Report 1979–80.

asked the Chancellor of the Exchequer what specific action has been taken to implement the recommendations of the staffing inspectors who investigated the capital taxes office, following their inquiry in 1978; by how much the staff was reduced as a result; and whether any further survey has taken place since May.

[pursuant to his reply, 12 November 1979]: In accordance with the standing arrangements, the report of the staffing inspectors was discussed with the unions concerned. Following those discussions, and after allowing for the alterations in work loads which had taken(