Youth Employment Levy collected in 1982
The Minister said only the PAYE sector paid the levy in 1982, with £34.154 million received by year-end and another £4 million lodged in January 1983; demands on the self-employed were being issued later.
asked the Minister for Labour the total amount collected by way of the youth employment levy for 1982 in the following categories (a) PAYE sector, (b) self-employed, (c) farmers and (d) others.
Comment on this
: The youth employment levy was introduced in April 1982. The broad categories liable for payment of the levy are (a) the PAYE sector, (b) the self-employed and (c) farmers. The levy was collected from the PAYE sector only in 1982. The Exchequer received £34.154 million in levy payments from that sector up to the end of 1982 and a further £4 million in respect of 1982 receipts was lodged on 4 January 1983.
Demands for the levy from the self-employed are being issued this year in respect of both 1982-83 and 1983-84. As regards farmers, the Youth Employment Levy Regulations, 1982, provide for the assessment of their income for the purposes of payment of the levy by reference to the rateable valuation of the farm land. That provision was affected by the High Court decision in 1982 relating to the constitutionality of the Valuation Acts. Following this decision, the 1982 regulations had to be revised: the Youth Employment Levy (Amendment) Regulations, 1983, were made on 28 February 1983. The making of these regulations removed the legal obstacles to collection of the levy from farmers in respect of 1982-83.