Simon Hughes (Shadow Secretary of State for Constitutional Affairs & Shadow Attorney General, Constitutional Affairs; North Southwark & Bermondsey, Liberal Democrat)

I should like to ask a question about clerks to the General Commissioners of Taxes. I have received a letter from the treasurer and secretary of the Association of Clerks to the General Commissioners of Taxes, which other members of the Committee might also have received. It said:

“The General Commissioners of Income Tax are a Tribunal which deals with appeals and other matters concerning income and corporation tax. We have been operating since 1797 and our role has evolved to keep pace with the changes in our taxation system.

Our panels are made up of lay members assisted by a suitably qualified Clerk who attends to the correspondence before and after the hearing, arranges for the hearing itself and advises the tribunal on matters of law. We also deal with appeals against their decisions when this happens.

Under the Tribunals, Courts and Enforcement Bill our existence disappears and the tribunal becomes absorbed in the new Tribunals Service. The role of the Clerk disappears completely. There are currently 244, mostly part time, Clerks throughout the UK many of them are retired lawyers, Inspectors of Taxes or businessmen. We are employed by the General Commissioners but paid by the Department for Constitutional Affairs.

In the new Bill there is absolutely no provision for compensation for loss of office. We are trying to negotiate for some compensation but, as things stand, there is no provision at all for us to even negotiate...It is natural justice that some form of compensation for loss of office is made when a job disappears and the current legislation (The Clerks to General Commissioners (Compensation) Regulations, 1973) provides for  that, when Divisions are merged or boundaries are altered, thereby making a Clerk redundant. Clearly it was thought appropriate then to compensate a clerk for losing his Division. It follows that this should apply when all Divisions are merged into one, as it were, and all Clerks become redundant.

If you require any further information, please do not hesitate to ask. However, we notice that the Committee stage of the Bill is scheduled to conclude not later than 27 March. We have no time to lose.

Yours sincerely,

Susan Balchin

Secretary”.

As a short postscript, hon. Members may have had occasion to be grateful to the clerks to the commissioners of Revenue when they have been summoned to appear before the commissioners to deal with their tax affairs in this place. It would be invidious of me to ask whether you had been, Mr. Bercow, and I would not expect you to reply, but I certainly have and I know that other colleagues have, too. The Revenue has always been particularly attentive, and its staff and the clerks to the commissioners have in my experience always been helpful. Twice during my life I have had to avail myself of their services. Susan Balchin has made a good case on behalf of herself and her colleagues. I should be grateful if the Minister could answer her concerns. There are 244 people with an interest. I hope the Government are minded to be helpful to them. If those people lose their jobs, I hope that the Government will also be minded to ensure that they are treated fairly, in the same way that others in similar positions have been treated.

Vera Baird (Parliamentary Under-Secretary, Department for Constitutional Affairs; Redcar, Labour)

I hope that I can briefly reassure the hon. Gentleman by saying that my noble Friend Baroness Ashton has agreed to meet the Association of Clerks about the issue, so that it can be thoroughly discussed. I could tell him again about the Taxes Management Act 1970, but the lady who has written to him will know all about that. He should perhaps rely on the agreement that the noble Baroness will discuss the matter with the association.

Simon Hughes (Shadow Secretary of State for Constitutional Affairs & Shadow Attorney General, Constitutional Affairs; North Southwark & Bermondsey, Liberal Democrat)

I am reassured by that. Depending on the outcome, we might want to return to the matter on Report, so will the Minister ask Baroness Ashton, if possible, to complete that meeting and any negotiations by that stage? That would give us the opportunity to introduce amendments if we think that they are necessary to ensure that these people are properly looked after.

Vera Baird (Parliamentary Under-Secretary, Department for Constitutional Affairs; Redcar, Labour)

I am happy to ensure that my noble Friend hears the sentiments that have been expressed.