To ask the Chancellor of the Exchequer how many (a) small and medium-sized enterprises and (b) other enterprises which have made Time to Pay arrangements with HM Revenue and Customs to defer tax through the Business Payment Support Service HM Revenue and Customs forecasts will be unable to meet their tax liabilities in (i) January 2010, (ii) February 2010, (iii) March 2010, (iv) April 2010, (v) May 2010, (vi) June 2010, (vii) July 2010, (viii) August 2010 and (ix) September 2010; and if he will make a statement. (304409)

HM Revenue and Customs (HMRC) measures the Business Payment Support Service through the number and value of agreements reached, and not by the size of business.

No such forecasts have been made.

However, since the service was introduced on 24 November 2008, over 90 per cent. of the value of payments due have been paid. Where taxpayers do not meet the obligations of the Time to Pay agreement, HMRC takes appropriate recovery action to secure the tax due.