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Mr. Lewis
To ask the Chancellor of the Exchequer how many income tax exemption certificates were in force in each year since 1980 (a) in total and (b) by industrial sector.
Mr. Maude
The numbers of Inland Revenue certificates in force at each year-end for self-employed subcontractors, enabling them to receive payment from contractors without any deduction on accout of tax, are shown in the table. The scheme applies only in the construction industry.
| At 31 December | Number |
| 1980 | 234,180 |
| 1981 | 245,335 |
| 1982 | 269,460 |
| 1983 | 310,964 |
| 1984 | 348,083 |
| 1985 | 375,981 |
| 1986 | 413,268 |
| 1987 | 443,447 |
| 1988 | 487,765 |
| 1989 | 519,242 |
| 1990 | 520,715 |
| 1991 | 501,836 |