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Foreign Entertainers

Volume 225: debated on Thursday 20 May 1993

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To ask the Chancellor of the Exchequer how much tax has been yielded in each separate tax year under the foreign entertainers legislation in the Finance Act 1986; how much of this revenue is due to tax liabilities in each year; and how much of this revenue is due to tax liabilities from past years and interest charged upon such liabilities.

The following is the information:

Yield (£) relating to:
Actual yearPrevious yearTotal
11987–886,921,5073,178,04310,099,550
1988–8912,436,9643,707,23016,144,194
1989–9013,259,7854,403,96017,663,745
1990–9118,003,8052,033,59720,037,397
1991–9216,146,3361,410,53617,556,872
1992–9319,953,506508,56920,462,075
1 From 1 May 1987.
The above amounts of tax and interest (which take repayments into account) were obtained from foreign entertainers and sportsmen by the Inland Revenue foreign entertainers unit.