asked the Chancellor of the Exchequer if he will describe the duration and cost of training (a) a tax officer and (b) a tax officer higher grade.
A tax officer undergoes an initial course of training lasting about 11 months. The cost of this training — including salary and overhead costs — is estimated at about £3,000.A tax officer (higher grade) undergoes a course of training lasting about 23 months. The cost of this training
| Table 7.—Value added tax: tax returns received and tax paid and repaid | ||||||
| Returns received ('000) | Payments and repayments (£ million) | |||||
| Payments | Repayments | Total | Payments | Repayments | Net receipts | |
| 1973–74 | — | — | — | 2,663·9 | 1,193·2 | 1,470·7 |
| 1974–75 | — | — | — | 4,160·5 | 1,651·0 | 2,509·5 |
| 1975–76 | 3,356·0 | 3,051·2 | 6,407·2 | 5,165·3 | 1,710·4 | 3,454·9 |
| 1976–77 | 3,390·2 | 2,885·4 | 6,275·6 | 5,640·9 | 1,871·4 | 3,769·5 |
| 1977–78 | 3,586·7 | 2,727·3 | 6,314·0 | 6,382·8 | 2,148·0 | 4,234·8 |
| 1978–79 | *3,411·7 | *2,599·9 | *6,011·6 | 7.020·8 | 2,183·3 | 4,837·5 |
| 1979–80 | 3,290·7 | 2,564·2 | 5,854·9 | 12,637·6 | 4,448·3 | 8,189·3 |
| 1980–81 | †3,229·0 | †2,352·7 | †5,581·7 | 16,766·8 | 5,800·2 | 10,966·6 |
| 1981–82 | 2,168·6 | 1,950·3 | 4,118·9 | 18,040·7 | 6,184·9 | 11,855·8 |
| 1982–83 | 3,262·4 | 2,823·3 | 6,085·7 | 20,985·9 | 7,170·4 | 13,815·5 |
| 1983–84 | 3,452·9 | 2,944·3 | 6,397·2 | 22,950·9 | 7,732·9 | 15,218·0 |
| * Returns received up to 22 February 1979 | ||||||
| † Returns received up to 8 March 1981 | ||||||
| Table 8.—Value added tax: registration and deregistrations | ||||
| Approximate number of | ||||
| Approximate number of registered persons at 31 March | New registrations | Deregistrations | Net increase/decrease in register | |
| 1973 | 981,200 | — | — | — |
| 1973–74 | 1,196,700 | — | — | +215,500 |
| 1974–75 | 1,223,800 | — | — | +27,100 |
| 1975–76 | 1,250,800 | 163,100 | 136,100 | +27,000 |
| 1976–77 | 1,271,300 | 157,600 | 137,100 | +20,500 |
The following table shows details of unworked papers in each Inland Revenue region for the last there years. The Inland Revenue is concerned at the present level of these arrears and is taking all possible steps to improve the position.—including salary and overhead costs—is estimated at about £7,500. A tax officer (higher grade) employed on management duties can be nominated for a one-week management course costing about £500.