North Sea Oil (Hansard, 3 December 1990)
HC Deb 03 December 1990 vol 182 cc7-8W
Mr. Robert Hughes

To ask the Chancellor of the Exchequer what discussions the Inland Revenue have had with offshore operators about whether the cost of safety improvements to North sea oil production platforms subsequent to the technical report of the Department of Energy and the Cullen report into the Piper Alpha disaster may be offset by oil companies against petroleum revenue tax.

Awards of attendance allowance—Table 1
1 1 2 1 3 l 4
Year Higher rate Lower rate Total
1979 123,000 163,000 286,000
1980 132,000 182,000 314,000
1981 147,000 204,000 351,000
1982 150,000 214,000 364,000
1983 177,000 238,000 415,000
1984 192,000 277,000 469,000
1985 222,000 321,000 543,000
1986 237,000 348,000 585,000
1987 259,000 382,000 641,000
1988 286,000 426,000 713,000
1989 311,000 452,000 763,000
1 Estimated awards in payment at a given time.

Mr. Maples

The Inland Revenue has had no discussions with oil industry representatives specifically on the likely tax treatment of future safety improvements made in accordance with these reports.

GLOBAL ISLES COURT OF RECORD