Records of Selective Employment Payments Divisions

Division within LAB

1966-1975

Records relating to the administration and application of selective employment tax to specific industries and organisations.

Registered files of the Selective Employment Payments Division in the SET series will be found in LAB 102

Public Record(s)

English

• Department of Employment and Productivity, Selective Employment Payments Division, 1968-1970
• Department of Employment, Selective Employment Payments Unit, 1970-1975
• Ministry of Labour, Selective Employment Payments Division, 1966-1968

1 series

Topics

Labour

Taxation

Wills and probate

The Selective Employment Payments Division was established in the Ministry of Labour following the introduction of selective employment tax. This tax, which made employers liable to pay a tax on each employee for whom an insurance contribution was made, was introduced under the provisions of the Finance Act 1966, in September of that year. This legislation was followed by the Selective Employment Payments Act 1966, which empowered the Minister of Labour to pay a refund to certain employers, public bodies, local authorities, development corporations and charities for some employees. Partial refunds for part-time or overseas employees were made by the Minister of Social Security. Additionally, employers in manufacturing industries in development areas were entitled to receive a premium. The Selective Employment Payments Division administered these functions through the operation of a register of employers. Appeals against refusal by the ministry to register an employer or removal of an employer from the register were heard by the Central Office of the Industrial Tribunals. In 1968 on the creation of the Department of Employment and Productivity (DEP), the division transferred to the new department without any substantive change.

By 1970, the Selective Employment Payments Division had been reduced to the status of a unit within Department of Employment's Finance Division. Selective employment tax was abolished by the Finance Act 1972 and (along with purchase tax) was replaced by value added tax on 1 April 1973. The unit continued to operate until 1975, when all outstanding matters relating to the operation of the tax had been concluded.