Strip-Tease Clubs (Set) 80. Mr. Lipton asked the Secretary of State for Social Services what arrangements he makes to ensure the full collection of selective employment tax in respect of all persons working in strip-tease clubs. Mr. Dean Liability for the payment of selective employment tax and its enforcement are the same in this occupation as in any other. Selective employment tax is an integral part of the employed person's national insurance stamp and the employer is liable for payment.