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Selective Employment Tax
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Selective Employment Tax : ウィキペディア英語版
Selective Employment Tax

Selective Employment Tax (SET) was a weekly payroll tax in the United Kingdom. It was levied against employers at a flat rate of per man, and for women.
SET was intended to subsidise manufacturing industry from the proceeds of the services industries, to help exports. At the end of each accounting period, manufacturing companies would have their SET payments refunded, along with a 7s 6d bounty per employee.
This tax was introduced during the first Wilson ministry in 1966 with the Selective Employment Payments Act 1966. It was dropped in favour of the introduction of VAT by the Heath ministry of 1970-1974.
==References==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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