Mr. Alex Carlile : To ask the Minister for the Arts what recommendations he has made to historic libraries on protecting their collections of books against the Australian spider beetle and the biscuit beetle ; and if he will make a statement.
Mr. Luce [holding answer 9 February 1990] : The national preservation office, funded by the British Library, maintains a free inquiry and advice service to libraries in the United Kingdom on all aspects of preservation and security, including the protection of books against beetle.
Mr. Chris Smith : To ask the Chancellor of the Exchequer how many profit-related pay schemes are linked to the profitability of the firm as a whole rather than to a smaller unit ; and how many people are affected.
Year |Estimated |cost of |income tax |relief |£ million --------------------------------- 1987-88 |negligible 1988-89 |10 1989-90 |15
Costs are expected to increase in future.
Mr. Chris Smith : To ask the Chancellor of the Exchequer for each year that PEPs have been in operation what is (a) the number of people with PEPs, (b) the average holding per person in a PEP and the distribution of holdings and (c) the distribution of PEP holdings by region.
Year |Total ------------------------ 1987 |270,000 1988 |120,000 1989 |300,000 |------- Total |690,000
The average value of the investment in each plan is as follows.
Year |£ ------------------ 1987 |1,650 1988 |1,800
An estimate for 1989 is not available yet and there is no information available on the distribution of the level of investments or the regional distribution of investors.
Mr. Chris Smith : To ask the Chancellor of the Exchequer what is the proportion of (a) non-United Kingdom shares and (b) shares in privatised companies held on average in each PEP and their distribution.
Mr. Chris Smith : To ask the Chancellor of the Exchequer what proportion of PEP savings he estimates are diverted from other forms of savings, and what information he has as to what these other savings are.
Mr. Chris Smith : To ask the Chancellor of the Exchequer if he will publish in the Official Report the amount and share of pre-tax income accruing to (a) the top 1 per cent., (b) the top 5 per cent., (c) the top 10 per cent., (d) the top 25 per cent., (e) the bottom 70 per cent., (f) the bottom 5 per cent. and (g) all taxpayers in each year from 1978-79 to 1989-90 and the amount and share of tax liability for each of these groups.
Column 124be provided only at disproportionate cost. All estimates of income are based on information reported to tax offices and collected through the annual surveys of personal incomes. For years before 1985-86, estimates exclude employees' contributions to occupational pension schemes and some investment income on which tax is deducted at source. Estimates are based on the surveys of personal incomes for years up to 1987-88 and projections of the 1987-88 survey for subsequent years ; the latter are therefore provisional. I regret that information on the bottom 5 per cent. of taxpayers is not available.
Group of taxpayers<1> Top 1 per cent. Top 5 per cent. Top 10 per cent. Top 25 per cent. Bottom 70 per cent. All taxpayers |Amount |Share |Amount |Share |Amount |Share |Amount |Share |Amount |Share |Amount Year |£ billion|per cent.|£ billion|per cent.|£ billion|per cent.|£ billion|per cent.|£ billion|per cent.|£ billion ----------------------------------------------------------------------------------------------------------------------------------- Gross Incomes before tax 1978-79 |5.1 |5 |15.0 |15 |24.3 |24 |45.9 |45 |51.0 |50 |102.8 1983-84 |9.7 |6 |28.3 |16 |45.0 |26 |81.7 |47 |82.0 |47 |173.7 1984-85 |10.9 |6 |31.4 |17 |49.6 |26 |89.3 |47 |88.8 |47 |188.8 1985-86 |12.9 |6 |35.7 |17 |55.9 |26 |100.5 |47 |100.0 |47 |212.6 1986-87 |15.1 |7 |40.8 |17 |63.2 |27 |112.5 |48 |107.3 |46 |232.9 1987-88 |16.4 |6 |45.3 |18 |70.1 |28 |124.2 |49 |116.2 |46 |255.1 1988-89<2> |19.3 |7 |52.3 |18 |80.5 |28 |141.3 |49 |129.2 |45 |287.0 1989-90<2> |22.0 |7 |59.3 |18 |91.2 |28 |159.5 |50 |144.5 |45 |322.1 Income tax liabilities 1978-79 |2.3 |11 |4.9 |24 |7.0 |34 |11.5 |57 |7.7 |38 |20.2 1983-84 |2.8 |11 |8.5 |26 |12.2 |36 |19.5 |58 |12.5 |38 |33.4 1984-85 |4.2 |12 |9.3 |26 |13.3 |38 |21.1 |60 |12.4 |35 |35.4 1985-86 |5.0 |13 |10.6 |27 |14.8 |38 |23.2 |60 |13.6 |35 |38.8 1986-87 |6.2 |14 |12.7 |29 |17.3 |40 |26.5 |61 |14.5 |34 |43.3 1987-88 |6.6 |15 |13.7 |30 |18.5 |41 |28.0 |62 |14.9 |33 |45.4 1988-89<2> |6.1 |13 |13.9 |29 |19.0 |41 |29.1 |62 |15.1 |32 |46.7 1989-90<2> |7.1 |13 |16.0 |30 |22.0 |42 |33.3 |63 |16.9 |32 |53.1 <1>Married couples and single people. <2>Provisional.
Mr. Chris Smith : To ask the Chancellor of the Exchequer what revenues have been received by Government for each year from 1979-80 to the present and in aggregate in real terms from (a) North sea oil, (b) privatisation proceeds and (c) other sales of land or property of central or local government.
Mr. Lilley : Such information as is readily available is included on the CSO database (identified by the database codes) and published in the 1990 public expenditure White Paper (Cm. 1021) as follows : (a) total north sea taxes--database, code ABLG
(b) privatisation proceeds--Table 21.5.13 of Cm. 1021
(c) sales of land and buildings--Table 21.2.17 of Cm. 1021 implied GDP (at market price) deflator--database code DJDT
Mr. Lilley : The recommendation of the Keith committee that the taxpayer should be obliged to tell the inspector where he has taken the benefit of any doubt whether any item ought to be declared, or any relief or deduction allowed, was rejected, following extensive public consultations, because it was found that it would be both burdensome and impracticable.
Mr. Nicholas Brown : To ask the Chancellor of the Exchequer what action he intends to take to protect the interests of the Inland Revenue in personal bankruptcy cases involving moneys held by Isle of Man or Channel Islands based trusts.
Mr. Lilley : Employers can already obtain tax relief for most of the costs of setting up and running workplace nurseries. As to the provision of any further assistance, I cannot anticipate my right hon. Friend the Chancellor of the Exchequer's Budget statement.
Mr. Chris Smith : To ask the Chancellor of the Exchequer what percentage of bank provision against less-developed country debt will be accepted for the financial year 1989-90 as appropriate to offset against corporation tax liability.
Mr. Lilley : Banks are entitled to a tax deduction for the proportion of doubtful debt which is estimated to be irrecoverable. The amount will be negotiated between the Inland Revenue and the banks when the banks submit their accounts for the year.
Mr. Jack : To ask the Chancellor of the Exchequer what representations he has recieved, and from whom, seeking encouragement through the use of the tax system for the development or use of electrically powered road vehicles.
Mr. Nicholas Brown : To ask the Chancellor of the Exchequer whether the Inland Revenue has sought the return of any former directors of Day Vee to the United Kingdom to help with its investigations into the company's tax liabilities.
Mr. Ryder : My right hon. Friend regularly meets the West German Finance Minister at the European Community's Economic and Finance Council. In our countries business investment has been buoyant in the last two years : in the United Kingdom it grew by over 30 per cent. in the two years to 1988, owing to the success of the Government's policies in fostering confidence in the future of the United Kingdom economy.
Mr. Battle : To ask the Chancellor of the Exchequer if he will list in order of amount collected by the Treasury each of the different and separate forms of taxation in the United Kingdom for 1988-89.
Mr. Norman Hogg : To ask the Chancellor of the Exchequer how many persons employed at the Inland Revenue office in Cumbernauld are registered as disabled ; and what percentage this represents of the total work force.
Mr. Nicholas Brown : To ask the Chancellor of the Exchequer if he will estimate the additional annual cost or yield to the Exchequer in tax relief on mortgage interest payments of every 1 per cent. rise or reduction in mortgage interest rates.
Mr. Lilley [holding answer 9 February 1990] : An increase or reduction of one percentage point in the level of mortgage interest rates would increase or reduce the annual cost of mortgage interest relief on the current stock of mortgages by about £550 million.
Mr. Nicholas Brown : To ask the Chancellor of the Exchequer if he will give figures showing total receipts from capital transfer tax and inheritance tax for each year from 1980 expressed (a) in cash terms at 1990 prices and (b) as a percentage of total Inland Revenue receipts.
Year |Receipts at |Percentage of |forecast 1990-|total Inland |91 Prices |Revenue |£ million |Receipts ------------------------------------------------------------ 1980-81 |760 |1.3 1981-82 |781 |1.2 1982-83 |758 |1.1 1983-84 |869 |1.3 1984-85 |909 |1.3 1985-86 |1,156 |1.6 1986-87 |1,263 |1.7 1987-88 |1,299 |1.7 1988-89 |1,203 |1.6 <1>1989-90 |1,200 |1.5 <1> Converted using the GDP market price deflator and Autumn Statement forecast.
Mr. Chris Smith : To ask the Chancellor of the Exchequer how much revenue would be raised if value added tax was levied at (a) 20 per cent. (b) 25 per cent. and (c) 30 per cent. on non-returnable beverage containers.
Mr. Lilley [holding answer 12 February 1990] : The benefit of the private use of a company car is taxed by reference to fixed scale charges, but the value of private use to any particular employee depends on a wide range of factors. Information about these is not available, so it is not possible to provide an estimate of the aggregate extent to which the private use of company cars is undertaxed.
Mr. Chris Smith : To ask the Chancellor of the Exchequer what is the impact on inflation of raising £1 billion from (a) tobacco products, (b) beer, (c) wine and spirits, (d) petrol (e) value added tax and (f) vehicle excise duty.
Source |Effect on |retail price |index (per |cent.) -------------------------------------------- Tobacco |0.64 Beer |0.48 Wines and spirits |0.91 Petrol |0.29 VAT |0.32 VED |0.24
These estimates are subject to a considerable margin of error given the large duty changes implied.
Mr. Chris Smith : To ask the Chancellor of the Exchequer what is the impact on the retail price index of increasing excise duties on petrol by twice what is needed for indexation, and raising excise on the other areas by as much as is necessary to achieve the same overall revenue for the Exchequer as would be achieved by full indexation only of all items.
Mr. Chris Smith : To ask the Chancellor of the Exchequer what has been the annual reduction in income tax for a married man earning (a) £160,000 per year and (b) £260,000 per year as a result of the changes brought in by the 1988 Budget.
Mr. Lilley [holding answer 12 February 1990] : A married man earning £160,000 in 1989-90 and claiming no reliefs of allowances other than the married man's allowance has income tax liability of £25,045 less than if the allowances and thresholds in 1987-88 had been indexed to 1989-90 and the tax rates had remained unchanged at 1987-88 levels. A married man earning £260,000 would have a corresponding reduction of £45,045.
Mr. Alfred Morris : To ask the Chancellor of the Exchequer whether the general conditions of approval of occupational and personal pension schemes by the Inland Revenue are such as to permit the provision of payments out of such a scheme of an amount related to a person's accrued or prospective retirement pension under the scheme, such payments to be made throughout any period in which that person is entitled to the payment of an invalidity pension from the national insurance fund and to cease at the end of that period.
Mr. Major [holding answer 12 February 1990] : The main purpose of occupational and personal pension schemes is to provide an income in retirement. The tax approval conditions for such schemes allow benefits to be paid before retirement age if a person is incapable of continuing in employment. There is no requirement on schemes to provide a pension before retirement age. Decisions on whether an incapacity pension is payable are matters for the scheme trustees and their criteria might differ from entitlements to invalidity pensions. Incapacity pensions are normally payable for life.
Mr. Peter Griffiths : To ask the Secretary of State for the Home Department if he will list the circumstances under which police records are made available to the authorities concerned with the licensing of hackney- carriage and private hire drivers.
Mr. Peter Lloyd : Information from police records is not generally made available for these purposes. In London records are available for the purpose of licensing hackney-carriage drivers, since the Commissioner of Police of the Metropolis is the licensing authority.
Mr. Ieuan Wyn Jones : To ask the Secretary of State for the Home Department what was the total expenditure of the parliamentary boundary commission for Wales during the last year for which figures are available ; and what proportion of expenditure was allocated to (a) administration in general, (b) hosting of meetings and conferences, (c) allowances for attending meetings and (d) general allowances given to nominees on the committee.
Mr. Peter Lloyd : The parliamentary boundary commissions for England and Wales share a common secretariat and premises. Although work now in hand will enable costs to be identified for each commission separately, at present it is possible to give only the total combined expenditure of the two commissions, which for 1988-89 was £252,160. Members of the parliamentary boundary commissions receive no remuneration or attendance alowance, but are recompensed for any reasonably actual expenses incurred.
Mr. William Ross : To ask the Secretary of State for the Home Department if he will call for a report from the chief constable of Gwent as to whether any disciplinary action has been taken against any officer in regard to the renewal of the shotgun certificate of Mr. G. W. Phillips.
Mr. William Ross : To ask the Secretary of State for the Home Department if he will call for a report from the chief constable of Gwent as to whether a receipt was issued for the shotgun, the property of Mr. G. W. Phillips, when it was taken into the possession of the Gwent constabulary.
Mr. William Ross : To ask the Secretary of State for the Home Department if he will call for a report from the chief constable of Gwent as to what training has been given to police officers on the procedures for dealing with applications, renewals and variation of firearms and for shotgun certificates under (a) the Firearms Act 1968 and (b) the Firearms Act 1988.
Mr. Allason : To ask the Secretary of State for the Home Department whether the security service tribunal is declining to accept complaints against the security service which relate to matters that took place prior to any given date.