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Departmental Questionnaires

Volume 986: debated on Thursday 19 June 1980

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asked the Chancellor of the Exchequer how many questionnaires his Department sent out in January to April 1978, 1979 and 1980 which the recipients (a) were statutorily required to complete and (b) were not statutorily required to complete.

[pursuant to his reply, 11 June 1980, c. 202] : The answer for the Departments for which I am responsible is as follows :objects in satisfaction of tax, that answer extends to those cases in which three-quarters of the 100 per cent. exemption from tax of those objects which is provided for without qualification under statute is eliminated in the relevant computations for establishing the amount of tax credit to be made available by the Commissioners to the tax debtor in respect of the surrender of such objects to the Commissioners; and, if so, whether he will specify in what manner the Commissioners do not benefit financially as a consequence of 75 per cent. of a tax exemption being thus eliminated.

[pursuant to his reply, 10 June 1980, c. 88] : The answer to the first part of the question is "Yes". The answer to the second part was given in my written reply to the hon. Member of 11 March 1980.—[Vol. 980, c. 550]. The acquirer's benefit has hitherto accrued to the National Land Fund. In future the Vote provisions for expenditure on acceptances in lieu of tax (Class VIII, 6 and Class X, 32) will derive the benefit. The effect is to reduce the amount which is paid to the Commissioners of Inland Revenue in respect of each object accepted in lieu. This means that a given provision for expenditure on acceptances in lieu goes further than would be the case if the douceur arrangements did not apply.