Is Treasury wasting money by issuing tax demands or rebates for less than £1?
That was the concern raised by Douglas North MHK David Ashford in the House of Keys yesterday - he quizzed the Treasury Minister saying he doesn't believe it's cost effective:
Under the Income Tax Act of 1970 the assessor of income tax must send out a statement to anyone liable to pay the tax showing the amount which is due or payable.
Alf Cannan says its normal practice not to issue refunds where the amount is less than £1 but he will investigate it further:
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