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Fixed Profit Car Scheme

Dr. Marek : To ask the Chancellor of the Exchequer, pursuant to his answer of 12 December, Official Report, column 564, about the fixed profit car scheme, if he will give details of the mileage bands and car engine sizes whereby the taxable amount is fixed.

Mr. Lilley [holding answer 20 December 1989] : Under the fixed profit car scheme arrangements the car engine sizes taken into account are those up to 1000cc, 1001 to 1500cc and over 1500cc. The number and width of the mileage bands vary according to the mileage allowances reimbursed under each particular employer's mileage allowance scheme. For every band a "fixed profit" is calculated and employees are taxed on the fixed profit for the band into which the mileage driven on business falls.

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Column 566

Whisky

Mr. Oppenheim : To ask the Chancellor of the Exchequer how much is the United Kingdom excise duty on a one litre bottle of whisky containing 40 per cent. alcohol imported from (a) the United States of America and (b) Japan.

Mr. Ryder [holding answer 20 December 1989] : A total of 630.8 pence in both cases.

Architectural Staff

Mr. Dalyell : To ask the Chancellor of the Exchequer what architectural and architectural-related staff he has in the Treasury to make technical assessments of decisions by other Departments to use agents other than the Property Services Agency.

Mr. Norman Lamont [holding answer 21 December 1989] : No staff in such specialisms are currently employed in the Treasury. Where Departments are free to use agents other than PSA for building and maintenance work, it is for them to decide on value for money grounds, and after the usual tendering and contract procedures have been observed, whether such agents, or PSA, should be employed.

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