I propose taking Questions Nos. 3, 21 and 64 together.
Arrangements for collecting pay-related social insurance contributions from the self-employed are well advanced. The estimate of £15 million for receipts from the new contribution this year is based on the amounts expected to be collected from the 180,000 people already registered by the Revenue Commissioners in the Schedule D tax category and the 40,000 directors who are already paying tax through the PAYE system (Schedule E). Commencement of the collection is not, therefore, dependent on them being registered in advance in my Department. The new contribution will be collected in the same transactions as the tax. Collection has already commenced in respect of the PAYE taxpayers and payment by the Schedule D taxpayers is due, with their tax payments, during the last quarter of the year. I am, therefore, satisfied that the figure of £15 million is a reasonable estimate.
Of the 180,000 people registered for Schedule D tax, 60,000 are already on my Department's files and registration forms have been issued to the other 120,000. The Collector-General of the Revenue Commissioners will shortly be issuing tax and social insurance assessments to all the people registered for Schedule D tax.
Self-employed people, including small farmers, who are liable to pay a flat rate contribution of £104, will be able to pay their contribution by instalments through post offices. Officers of my Department have met with officials from An Post to work out the arrangements for accepting these payments. Persons who are not registered with either my Department or the Revenue Commissioners will be asked through a further phase of the advertising campaign, later in the year, to apply for registration.
The overall budget for publicity in connection with the extension of social insurance to the self-employed for 1988 is £150,000. The present advertising campaign during June and July is aimed at advising people of the benefits and requirements of the new social insurance scheme and is costing £90,000.