asked the Minister for Labour the total amount of money outstanding from (a) farmers and (b) the self-employed in respect of the youth employment levy; the number of persons from whom payments are outstanding in each category; and the measures being taken to have the outstanding money collected.
Written Answers. - Youth Employment Levy.
83.
Health boards were responsible for the collection of the youth employment levy from farmers for the tax years 1982-83 and 1983-84. The health boards estimate that £8,201,364 is outstanding in respect of those years. This sum is due in respect of 93,660 demands. It should be kept in mind that some persons would be served with a number of these demands and that some demands would relate to balances outstanding following payments on account.
The Collector General was responsible for the collection of the levy from the self-employeed for the tax years 1982-83 and 1983-84. The Collector General estimates that £19,429,749 is outstanding in respect of those years. This sum is due in respect of 166,737 demands. Again more than one demand would have issued to a number of persons, as in the case of farmers.
The Collector General is responsible for the collection of the levy from both farmers and the self-employed in respect of the 1984-85 tax year. The information required is not available separately for each of these categories in respect of 1984-85. A total of £15,889,393 is outstanding in respect of this year from both farmers and the self-employed in respect of 139,685 demands. Accounts outstanding include a proportion which will not be payable should corresponding income tax assessments be reduced. Collection is a matter for the Collector General and health boards.