To ask the Chancellor of the Exchequer what discussions the Inland Revenue have had with offshore operators about whether the cost of safety improvements to North sea oil production platforms subsequent to the technical report of the Department of Energy and the Cullen report into the Piper Alpha disaster may be offset by oil companies against petroleum revenue tax.
Awards of attendance allowance—Table 1
| |||
1
|
1 2
|
1 3
|
l 4
|
Year
| Higher rate
| Lower rate
| Total
|
| 1979 | 123,000 | 163,000 | 286,000 |
| 1980 | 132,000 | 182,000 | 314,000 |
| 1981 | 147,000 | 204,000 | 351,000 |
| 1982 | 150,000 | 214,000 | 364,000 |
| 1983 | 177,000 | 238,000 | 415,000 |
| 1984 | 192,000 | 277,000 | 469,000 |
| 1985 | 222,000 | 321,000 | 543,000 |
| 1986 | 237,000 | 348,000 | 585,000 |
| 1987 | 259,000 | 382,000 | 641,000 |
| 1988 | 286,000 | 426,000 | 713,000 |
| 1989 | 311,000 | 452,000 | 763,000 |
1 Estimated awards in payment at a given time. | |||
The Inland Revenue has had no discussions with oil industry representatives specifically on the likely tax treatment of future safety improvements made in accordance with these reports.