To ask the Chancellor of the Exchequer if he will state the implementation date for the revised customs interpretation of the value added tax treatment of credit-checking services; and if such services remain standard rated.
| Table One: Employees (year end unless stated), Financial Accounting Years | ||||||||
| 1979–80 | 1980–81 | 1981–82 | 1982–83 | 1983–84 | 1984–85 | 1985–86 | 1986–87 | |
| BA1 2 | 56,866 | 52,578 | 43,221 | 37,517 | 36,794 | 38,240 | 39,969 | 40,440 |
| BAA2 | 7,655 | 7,459 | 7,120 | 7,094 | 6,969 | 6,959 | 7,238 | 7,462 |
| BGC | 103,900 | 106,000 | 105,500 | 103,000 | 99,200 | 95,300 | 91,500 | 88,469 |
| BT3 | 240,056 | 246,725 | 251,647 | 245,976 | 241,124 | 235,178 | 235,988 | 234,927 |
| BS4 5 | 78,300 | 69,980 | 66,613 | 64,444 | 58,200 | 45,700 | 10,160 | 8,642 |
| BSC | 181,000 | 142,200 | 112,100 | 92,300 | 75,900 | 70,850 | 64,700 | 53,950 |
| CAA | 7,555 | 7,547 | 7,433 | 7,256 | 7,036 | 6,824 | 6,691 | 6,442 |
| ESI | 158,780 | 154,910 | 146,655 | 141,385 | 137,210 | 133,718 | 131,466 | 131,067 |
| Giro5 | 4,940 | 5,116 | 5,294 | 5,169 | 5,091 | 5,554 | 5,869 | 5,838 |
| BCC5 | 297,000 | 296,000 | 282,000 | 268,000 | 243,300 | 22,580 | 199,600 | 162,800 |
| NSHEB | 4,146 | 4,115 | 4,005 | 3,920 | 3.840 | 3,830 | 3,767 | 3,795 |
| Posts6 | 178,406 | 181,310 | 177,778 | 176,158 | 175,287 | 177,381 | 179,753 | 185,723 |
| RWAs | 62,679 | 62,125 | 60,563 | 58,350 | 55,177 | 51,780 | 50,180 | 48,206 |
| SSEB | 13,658 | 13,624 | 13,005 | 12,720 | 12,307 | 12,019 | 12,172 | 12,339 |
Notes:
1 Worldwide employees. Excludes parent company employees not on BA contracts of employment from 1981–82 onwards.
2 Year average for 1986–87 onwards. Excludes BCal employees.
3 1979–80: Post Office Telecommunications excluding share of PO HQ staff.
4 1979–80 to 1984–85: includes warship yards (not separately distinguishable).
5 Year average.
6 Excludes sub-postmasters.
Table Two: Employees (year average unless stated) Calendar Accounting Years
| ||||||||
Periods
| 1979
| 1980
| 1981
| 1982
| 1983
| 1984
| 1985
| 1986
|
| ABP1 | 11,455 | 11,455 | 10,874 | 9,569 | 8,956 | 8,231 | 6,872 | 6,355 |
| BAe2 | 75,110 | 74,130 | 75,520 | 80,142 | 77,980 | 77,980 | 75,998 | 75,500 |
| BNOC3 | 1,423 | 1,651 | 2,137 | 108 | 128 | 123 | 86 | — |
| NBC4 | 63,429 | 58,399 | 53,172 | 51,951 | 51,561 | 50,845 | — | — |
| NFC5 | 34,459 | 30,995 | 23,943 | 24,521 | 23,125 | 23,158 | 25,732 | 25,431 |
| STG | 13,342 | 12,336 | 11,067 | 10,527 | 10,364 | 10,309 | 10,219 | 10,732 |
Notes to Table Two:
(1) Formerly British Transport Docks Board.
(2) Year end for 1979.
(3) Wound up in 1985. North Sea oil exploration and production transferred to Britoil in 1982.
(4) Group total. Aggregation of privatised units after 1984 would involve disproportionate cost.
(5) Year end for 1979 and 1980.
The service of checking on the creditworthiness of a particular subject is standard-rated for VAT purposes. This has been so since the inception of the tax; there has been no recent change in Customs' interpretation of the law. If my hon. Friend has a particular case in mind, perhaps he would like to write to me.