§ Mr. Forman
asked the Chancellor of the Exchequer what is the cost of all the various allowances in the direct tax system, both disaggregated and in total for the latest full year and in each of the last five years.
§ Mr. Peter Rees
The total cost of all direct tax allowances and reliefs is not available. The costs, calculated separately, of those tax reliefs and allowances for 1980–81 for which estimates are available appeared in "The Government's Expenditure Plans 1981–82 to 1983–84", Cmnd. 8175, table 4.14. Similar tables for 425W 1979–80 and 1978–79 appeared in Cmnd. 7841 and Cmnd. 7439 respectively. I regret that tables for earlier years cannot be supplied except at a disproportionate cost.
Estimates are not available for some reliefs and allowances. "Inland Revenue Statistics 1980" lists such reliefs in force during 1979–80.