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If exemption from the charge were restricted only to those who could not afford to pay, roughly the 20% on various forms of income support, the charge could be reduced to £1.50 per item while still raising the same amount of revenue.
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There was evidence from the interviews that even if exemptions had not been reported in the questionnaire, they were often still being made on a case-by-case basis.
The demands must be met if sufficient time has elapsed since the content's publication, if the exemption for public interest is not met, or if the linked content contains falsehoods about an individual.
The taxpayer also asked if the exemption could be claimed in future years if the child's room was being maintained and money was spent on a search.
If that exemption were removed, the level playing field would be restored.
If the exemption had been granted, this would have cut the bill to £126,000.
If an exemption is claimed, he said, the co-op should have its lawyer determine its validity.
Now that decision has been taken out of the hands of team doctors; it is the testing administrator who determines if an exemption can be granted.
As with all these things, the devil is in the detail and if the exemption has too many onerous conditions or requirements it simply won't get used.
Repealing the estate tax would cost the Treasury about $162 billion in the next 10 years, a figure that could grow extensively if the exemption is extended.
"If Congress does nothing, there would be a sevenfold increase in the number of estates subject to the tax than if the exemption stayed at $3.5 million," said John Dadakis, partner at the Holland & Knight law firm.
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CEO of Professional Science Editing for Scientists @ prosciediting.com