asked the Minister for Finance the number and category of contractors who are registered for the purpose of operating the tax relief scheme for residence related work; the number of persons who have claimed relief under this scheme; the total value of the allowances claimed; and the type of work covered by the scheme.
Written Answers. - Residence Related Work Relief Scheme.
145.
At 31 December 1980 the most recent date for which figures are available, the total number of contractors registered for the purposes of the scheme of residence related relief provided for under section 7 of the Finance Act, 1979 was 1,796.
The most recent available breakdown of registered contractors into categories of trade is in respect of 1,372 contractors registered in March 1980. The details at that date are as follows:
|
Trade |
Number of registered contractors |
|
Agricultural contracting |
1 |
|
Asphalting, concreting and tarmacadaming |
12 |
|
Bricklaying |
6 |
|
Building and general repairs |
484 |
|
Burglar and fire alarms |
1 |
|
Carpentry and woodwork |
18 |
|
Civil engineering |
2 |
|
Demolition and rock-blasting |
2 |
|
Electrical |
181 |
|
Excavating |
5 |
|
Fireplace manufacturing and installation |
5 |
|
Flooring and floor covering |
12 |
|
Furniture manufacture and fitting |
16 |
|
Gardening and landscaping |
26 |
|
Gas installations and repairs |
3 |
|
Glass and glazing |
16 |
|
Gutters |
1 |
|
Haulage, sand and gravel |
5 |
|
Home improvements |
2 |
|
Installation of windows, doors and porches |
49 |
|
Insulation and double glazing |
15 |
|
Joinery |
13 |
|
Metalworking |
11 |
|
Monumental sculptors |
2 |
|
Painting and decorating |
150 |
|
Plant hire |
17 |
|
Plastering |
35 |
|
Plumbing, heating, air conditioning, mechanical services and general engineering |
249 |
|
Roofing, roof-sealing and slating |
16 |
|
Sign writing |
3 |
|
Tiling |
10 |
|
Timber preservation, damp proofing, pest extermination and woodworm eradication |
2 |
|
Waste disposal |
2 |
|
Total |
1,372 |
The number of persons who had claimed tax relief under the scheme was 3,741 at 31 December 1980 and it is estimated that the value of the allowances claimed up to 31 December 1980 was of the order of £2 million in terms of income, representing an income tax cost of about £700,000.
The vast majority of claims for relief under the scheme related to work done in connection with the installation of windows, with a further small number involving construction work.