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Column 689

Written Answers to Questions

Wednesday 15 July 1992

DUCHY OF LANCASTER

Occupational Health Service

Mrs. Lait : To ask the Chancellor of the Duchy of Lancaster when the annual report of the Civil Service Occupational Health Service is due to be published.

Mr. Waldegrave : Part 1 of the annual report of the Civil Service Occupational Health Service for 1991-92 is published today. This reports on the health of the civil service. Part 2 of the report, which covers the activities of the Civil Service Occupational Health Service during 1991-92 and includes the agency's accounts, will be published by 31 July. Copies of both parts will be placed in the Libraries of both Houses on publication.

Recruitment and Assessment Services Agency

Mrs. Lait : To ask the Chancellor of the Duchy of Lancaster if he will publish the first annual report of the Recruitment and Assessment Services Agency.

Mr. Waldegrave : I have today arranged for copies of the first year's annual report of the Recruitment and Assessment Services Agency to be placed in the Library of the House.

The report makes it clear that 1991-92 was not an easy year in which to launch a new recruitment business on a full repayment basis. The agency was unable to achieve a financial balance but it contained its cash deficit to £146,000 and its trading deficit on a accruals basis to £431,000. Although it nearly achieved its target for the number of recruitment schemes, the number of vacancies per scheme was down. On the other hand, it significantly exceeded its target for consultancy days and met its quality of service targets.

Civil Service College

Mrs. Lait : To ask the Chancellor of the Duchy of Lancaster if he will publish the annual report of the Civil Service College.

Mr. Waldegrave : I have today arranged for copies of this year's annual report of the Civil Service College to be placed in the Library of the House.

Efficiency Unit

Mr. Paice : To ask the Chancellor of the Duchy of Lancaster what topics have been covered in the efficiency unit's central scrutiny programme in the last financial year.

Mr. Waldergrave : Seventeen efficiency scrutinies have been undertaken by Departments in 1991-92 in association with the Prime Minister's adviser on efficiency and the efficiency unit. The programme of scrutinies, including those which are not yet completed, is as follows :


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Department/Title of scrutiny                      |Report                                                   

                                                  |completed                                                

------------------------------------------------------------------------------------------------------------

Ministry of Agriculture, Fisheries and Food                                                                 

  Organisation of Purchasing and Supply           |Yes                                                      

                                                                                                            

Customs and Excise                                                                                          

  VAT Enforcement                                 |Yes                                                      

                                                                                                            

Ministry of Defence                                                                                         

  Third Line Helicopter Repair                    |Yes                                                      

  Electronic Component Repair                     |Yes                                                      

                                                                                                            

Department of the Environment                                                                               

  Rent Officer Service                            |Yes                                                      

                                                                                                            

Department of Health                                                                                        

  Office Equipment, Furniture and Fittings        |Yes                                                      

                                                                                                            

Home Office                                                                                                 

  Information Flows Between Police and Government |Yes                                                      

                                                                                                            

Inland Revenue                                                                                              

  Organisation of Trust Work                      |Yes                                                      

  Sub-Contractors Deduction Scheme                |Yes                                                      

                                                                                                            

Northern Ireland Office                                                                                     

  Escorting and Conveyance of Prisoners           |Yes                                                      

                                                                                                            

Overseas Development Administration                                                                         

  Output and Performance Measures                 |Yes                                                      

                                                                                                            

Scottish Office                                                                                             

  Text Creation                                   |Yes                                                      

                                                                                                            

Department of Social Security                                                                               

  Departmental Relationships                      |No                                                       

  Benefiting the Community                        |Yes                                                      

                                                                                                            

Department of Trade and Industry                                                                            

  Management Information Systems                  |No                                                       

  Management of Accommodation                     |Yes                                                      

                                                                                                            

Department of Transport                                                                                     

  Developers' Contributions to Highway Works      |Yes                                                      

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l'

Entitlements for 1992-93 cash limits resulting from the carryover of capital underspends                                                                                                                                                                                                                                                                                                                          

Cash limit on Votes                                                                                                                                                                                                                                                                                                                                                                                               

Class                                                              |Vote                                                              |Department                                                        |Description                                                       |Amount                                                                                                                               

                                                                                                                                                                                                                                                                            |£ thousands                                                                                                                          

------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

II                                                                 |1                                                                 |Foreign and Commonwealth Office                                   |Overseas representation                                           |4,935                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

II                                                                 |3                                                                 |Foreign and Commonwealth Office                                   |External broadcasting and monitoring                              |3,142                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

III                                                                |4                                                                 |Ministry of Agriculture, Fisheries and Food                       |Agricultural, food and fishing services                           |2,000                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

IV                                                                 |2                                                                 |Department of Trade and Industry                                  |Support for industry, international trade, statutory and                                                                                                                                                

                                                                                                                                                                                                         |regulatory work, consumer protection and administration           |3,133                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

IV                                                                 |4                                                                 |Export Credits Guarantee                                          |Administration                                                    |2,000                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

IV                                                                 |7                                                                 |Office of Fair Trading                                                                                                               |331                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

V                                                                  |9                                                                 |Office of Electricity Regulation                                                                                                     |112                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

VI                                                                 |1                                                                 |Department of Employment                                          |Programmes and central services                                   |1,497                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

VII                                                                |1                                                                 |Department of Transport                                           |National roads, England                                           |524                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

VII                                                                |2                                                                 |Department of Transport                                           |Administration and transport services                             |2,000                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

VII                                                                |4                                                                 |Department of Transport                                           |Driver and vehicle licensing                                      |2,000                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

VII                                                                |5                                                                 |Department of Transport                                           |Local roads and transport                                         |1,100                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

VIII                                                               |5                                                                 |Department of the Environment                                     |Central environmental services, etc.                              |2,865                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

VIII                                                               |6                                                                 |Department of National Heritage                                   |Royal palaces, royal parks, historic buildings, ancient                                                                                                                                                 

                                                                                                                                                                                                         |monuments and the national heritage                               |699                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

VIII                                                               |7                                                                 |Property Holdings<1>                                              |Civil accommodation services and administration, etc.             |1                                                                                                                                    

                                                                                                                                                                                                                                                                                                                                                                                                                  

VIII                                                               |11                                                                |Ordnance Survey                                                                                                                      |1,487                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

IX                                                                 |2                                                                 |Home Office                                                       |Prisons, England and Wales                                        |1,989                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

IX                                                                 |3                                                                 |Home Office                                                       |Administration, immigration and police support services,                                                                                                                                                

                                                                                                                                                                                                         |England and Wales                                                 |2,000                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

X                                                                  |11                                                                |Her Majesty's Land Registry<2>                                                                                                       |1                                                                                                                                    

                                                                                                                                                                                                                                                                                                                                                                                                                  

X                                                                  |12                                                                |Public Record Office                                                                                                                 |1,759                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

X                                                                  |13                                                                |The Crown Office, Scotland                                        |Administration                                                    |59                                                                                                                                   

                                                                                                                                                                                                                                                                                                                                                                                                                  

XI                                                                 |1                                                                 |Department for Education                                          |Schools, research and miscellaneous services                      |1,977                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

XI                                                                 |2                                                                 |Department for Education                                          |Higher and further education                                      |839                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

XI                                                                 |4                                                                 |Department for Education                                          |Administration                                                    |1,069                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

XII                                                                |1                                                                 |Department of National Heritage                                   |Museums and galleries                                             |270                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

XIII                                                               |1                                                                 |Department of Health                                              |Hospital and community health services, family health services                                                                                                                                          

                                                                                                                                                                                                         |(part) and related services, England                              |47,893                                                                                                                               

                                                                                                                                                                                                                                                                                                                                                                                                                  

XIII                                                               |3                                                                 |Department of Health                                              |Administration, miscellaneous health services and personal                                                                                                                                              

                                                                                                                                                                                                         |social services, England                                          |2,665                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

XIII                                                               |6                                                                 |Office of Population Censuses and Surveys                                                                                            |178                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

XIV                                                                |4                                                                 |Department of Social Security                                     |Administration and miscellaneous services                         |7,690                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

XV                                                                 |2                                                                 |The Scottish Office Agriculture and Fisheries Department          |Agricultural services, agricultural grants and fisheries, Scotland|2,000                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

XV                                                                 |3                                                                 |The Scottish Office Industry Department                           |Training programmes, roads and transport services and                                                                                                                                                   

                                                                                                                                                                                                         |industrial support, Scotland                                      |748                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

XV                                                                 |12                                                                |The Scottish Office Home and Health Department                    |Law, order, miscellaneous health and social work services,                                                                                                                                              

                                                                                                                                                                                                         |Scotland                                                          |803                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

XV                                                                 |13                                                                |The Scottish Office Education Department                          |Education, arts and libraries, Scotland                           |2,341                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

XV                                                                 |16                                                                |Scottish Record Office                                                                                                               |231                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

XV                                                                 |17                                                                |General Register Office for Scotland                                                                                                 |578                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

XV                                                                 |19                                                                |The Scottish Office                                               |Administration                                                    |361                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

XVI                                                                |2                                                                 |Welsh Office                                                      |Agricultural services, fishing, arterial drainage, flood and coast                                                                                                                                      

                                                                                                                                                                                                         |protection; regional and industrial development, Wales            |449                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

XVI                                                                |5                                                                 |Welsh Office                                                      |Tourism, roads and transport, education, arts and libraries                                                                                                                                             

                                                                                                                                                                                                         |and health and personal social services, Wales                    |4,709                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

XVI                                                                |8                                                                 |Welsh Office                                                      |Hospital, community health, family health services (part) and                                                                                                                                           

                                                                                                                                                                                                         |related services, Wales                                           |6,552                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

XVI                                                                |9                                                                 |Welsh Office                                                      |Administration                                                    |181                                                                                                                                  

                                                                                                                                                                                                                                                                                                                                                                                                                  

XVIII                                                              |1                                                                 |Her Majesty's Treasury                                            |Administration                                                    |2,000                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

XVIII                                                              |5                                                                 |Customs and Excise                                                |Administration                                                    |4,398                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

XVIII                                                              |6                                                                 |Inland Revenue                                                    |Administration                                                    |1,281                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

XVIII                                                              |10                                                                |Department for National Savings                                                                                                      |1,616                                                                                                                                

                                                                                                                                                                                                                                                                                                                                                                                                                  

XIX                                                                |2                                                                 |Cabinet Office                                                    |Other services                                                    |2,000                                                                                                                                

                                                                                                                                                                                                                                                                            |----                                                                                                                                 

Total voted                                                                                                                                                                                                                                                                  126,463                                                                                                                              

<1>This is a token Vote. Carryforward will be taken in the form of increased appropriations in aid of £3,053,000.                                                                                                                                                                                                                                                                                                 

<2>This is a token Vote. Carryforward will be taken in the form of increased appropriations in aid of £2,000,000.                                                                                                                                                                                                                                                                                                 

#TCW92071501B

7

Cash limits on non-voted expenditure                                                                                                                                                                                                                                    

Cash block                                                        |Department                                                       |Description                                                                                                                        

                                                                                                                                                                                                                                                                        

------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

DOE/HC                                                            |Department of the Environment                                    |Grants and capital expenditure financed by the Housing                                                                             

                                                                                                                                    |   Corporation in England                                                                                                          

                                                                                                                                                                                                                                                                        

DOE/UA                                                            |Department of the Environment                                    |External financing requirements of Urban Development                                                                               

                                                                                                                                    |   Corporations in England, grants to local authorities                                                                            

                                                                                                                                    |   and other bodies under the urban programme, the                                                                                 

                                                                                                                                    |   derelict land reclamation and city grant programmes                                                                             

                                                                                                                                    |   (including associated LA credit approval(s) and other                                                                           

                                                                                                                                    |   expenditure for inner cities initiatives                                                                                        

                                                                                                                                                                                                                                                                        

DOE/LACAP                                                         |Department of the Environment                                    |Basic credit approvals to local authorities in England for                                                                         

                                                                                                                                    |   housing, transport (except passenger transport                                                                                  

                                                                                                                                    |   authorities), education, health, other services and                                                                             

                                                                                                                                    |   Home Office (fire services in shires only).                                                                                     

                                                                                                                                    |   Supplementary credit approvals and grants to                                                                                    

                                                                                                                                    |   authorities in England for housing                                                                                              

                                                                                                                                                                                                                                                                        

DOE/OES                                                           |Department of the Environment                                    |Supplementary credit approvals for other Isles of Scilly                                                                           

                                                                                                                                    |   (water and sewerage)                                                                                                            

                                                                                                                                                                                                                                                                        

DES/LACAP                                                         |Department of Education                                          |Supplementary credit approvals for education in                                                                                    

                                                                                                                                    |   England                                                                                                                         

                                                                                                                                                                                                                                                                        

DOH/LACAP                                                         |Department of Health                                             |Supplementary credit approvals for health in England                                                                               

                                                                                                                                                                                                                                                                        

MAFF/LACAP                                                        |Ministry of Agriculture, Fisheries and Food                      |Supplementary credit approvals for flood defence and                                                                               

                                                                                                                                    |   coast protection and harbour improvements in England                                                                            

                                                                                                                                                                                                                                                                        

SO/LA1                                                            |Scottish Office                                                  |Net capital allocations and grants to local authorities in                                                                         

                                                                                                                                    |   Scotland for roads and transport, water and                                                                                     

                                                                                                                                    |   sewerage, police, education, social work services,                                                                              

                                                                                                                                    |   general services, urban programme, river purification                                                                           

                                                                                                                                    |   and civil defence                                                                                                               

                                                                                                                                                                                                                                                                        

SO/LA2                                                            |Scottish Office                                                  |Net capital allocations and grants to local authorities in                                                                         

                                                                                                                                    |   Scotland for housing. Capital expenditure by New                                                                                

                                                                                                                                    |   Towns in Scotland for housing and other environmental services                                                                  

                                                                                                                                                                                                                                                                        

WO/UA                                                             |Welsh Office                                                     |Supplementary credit approvals and grants (both capital                                                                            

                                                                                                                                    |   and current) to local authorities in Wales in respect                                                                           

                                                                                                                                    |   of the urban programme and Urban Development                                                                                    

                                                                                                                                    |   Grant. Urban Investment Grant and expenditure by                                                                                

                                                                                                                                    |   the Cardiff Bay Development Corporation                                                                                         

                                                                                                                                                                                                                                                                        

NID1                                                              |Northern Ireland Departments                                     |Services in Northern Ireland broadly analogous to                                                                                  

                                                                                                                                    |   services in Great Britain covered by cash limits but                                                                            

                                                                                                                                    |   including family practitioner services                                                                                          

                                                                                                                                                                                                                                                                        

Total Non-Voted                                                                                                                                                                                                                                                         

                                                                                                                                                                                                                                                                        

Total capital end year flexibility (Voted and Non-Voted)                                                                                                                                                                                                                

#TCW92071501C

 B

Entitlements for 1992-93 running costs limits resulting from the  

carryforward of running costs underspends                         

Department                                  |Amount               

                                            |(£000s)              

------------------------------------------------------------------

Overseas Development Administration         |224                  

Intervention Board-Executive Agency         |145                  

Ministry of Agriculture, Fisheries and Food |1,563                

Trade and Industry                          |1,500                

Department of Transport                     |1,099                

Property Holdings                           |274                  

Home Office                                 |6,520                

Lord Chancellor's Department                |1,777                

Department for Education                    |475                  

Department of Health                        |1,264                

Office of Population Censuses and Surveys   |504                  

Department of Social Security               |10,795               

Scottish Office                             |1,305                

Scottish Courts Administration              |148                  

Scottish Record Office                      |50                   

General Register Office, Scotland           |64                   

Welsh Office                                |294                  

Northern Ireland Office}                                          

Northern Ireland Departments                |}2,729               

HM Treasury                                 |427                  

Customs and Exercise                        |2,012                

Inland Revenue                              |7,000                

Department for National Savings             |814                  

Central Statistical Office                  |162                  

Government Actuary's Department             |50                   

                                            |----                 

Total                                       |41,195               

European Year of the Elderly

Mr. Redmond : To ask the Chancellor of the Duchy of Lancaster what plans he has for his Department to celebrate in 1993 the European Year of the Elderly ; and if he will make a statement.

Mr. Waldegrave : I refer the hon. Member to the answer given to him by my right hon. Friend the Prime Minister on 13 July, Official Report, columns 430-31.

Civil Servants' Shareholdings

Mr. Simon Hughes : To ask the Chancellor of the Duchy of Lancaster what guidance, other than the civil service pay and conditions of service code and the establishment officers' guide, his Department provides relating to civil servants' shareholdings ; if he will list the number of occasions within the last five years on which civil servants have reported shareholdings to establishment officers in his Department ; what regulations apply to the staff of the next steps agencies within his Department ; what mechanisms are in place to prevent potential conflicts of interest ; and if he will make a statement.

Mr. Waldegrave : My Department provides brief guidance in part IV of the Cabinet Office staff handbook, but individuals refer to the code and guide for detail. All


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three documents are publicly available whilst the code and the guide are in the Library of the House. The same regulations apply to staff in the agencies. Information about reported shareholdings is not held centrally in the form requested ; each application is, however, scrutinised carefully to guard against potential conflicts of interest.

PRIME MINISTER

Small Businesses

Mr. David Shaw : To ask the Prime Minister if he will make a statement on the achievements of his Office and the Cabinet Office in helping small businesses over the last 12 months relative to the previous 12 months ; and if he will publish the performance indicators by which his Office monitors those achievements and the statistical results of such monitoring.

The Prime Minister : The Government continue to place a high priority on helping small businesses, through improvements to the business climate through deregulation and through specific programmes of support and assistance.

Subsidiarity

Mr. Michael : To ask the Prime Minister if he will make it his policy to apply the principle of subsidiarity in the drafting of Government legislative proposals to be submitted to Parliament in respect of the role and powers of local government within the United Kingdom.

The Prime Minister [holding answer 13 July 1992] : The Government are guided by all appropriate considerations in drafting legislative proposals in respect of the role and powers of local government.

LORD CHANCELLOR'S DEPARTMENT

War Crimes

Mr. Janner : To ask the Parliamentary Secretary, Lord Chancellor's Department how many public records in the Public Record Office relating to war crimes in the Channel Islands have been closed for more than 30 years.

Mr. John M. Taylor : Documentation relating to public records in the Public Record Office closed for longer than 30 years is not held in a form which would enable all records relating to a particular subject to be readily identified with precision, but a small number of records relating to the Channel Islands in general are subject to extended closure.

Credit Repair Agencies

Mr. Hawkins : To ask the Parliamentary Secretary, Lord Chancellor's Department, what action he will take on advertisements by credit repair agencies purporting to be able to have county court judgments removed from the register.

Mr. John M. Taylor : I am deeply concerned that consumers should think carefully before paying any fees for such a service. The procedures for having entries removed from the register are described in the leaflet sent to defendants on entry of judgment ; they are quite simple


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and can be followed easily and cheaply by defendants themselves. However, the circumstances in which entries can be deleted from the register are limited. Almost all judgments are registered on entry of judgment, the major exception being where judgment is given at a contested hearing which the losing party attended and at which he did not ask for time to pay. Most entries then stay on the register for six years, even where payment has been made ; they can be removed only where the defendant provides proof that the debt was paid within one month of judgment, where the court, through administrative error, has wrongly registered the judgment, or where the defendant makes a successful application to have the judgment "set aside". But the court will not set the judgment aside simply because the debt has been paid subsequently ; a judgment will usually be set aside only on the ground that there is a defence to the claim which ought to be heard. Officials in my Department have already taken steps to warn the courts to be alert for potential abuses of this procedure and are also in contact with the Office of Fair Trading which is considering whether it would be appropriate to use any of its powers against these companies.

NATIONAL FINANCE

Tax Law

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer what guidelines exist on the circumstances in which a Minister should be informed when arguments advanced in a lower court are reversed at a subsequent stage ; and if he will publish those guidelines.

Mr. Dorrell : I am not aware of any such guidelines.

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer on what occasions the agreement referred to by the Minister in column 213 of the Official Report of Standing Committe B, 6 June 1991, has been upheld by the courts.

Mr. Dorrell : The passage to which my hon. Friend refers mentions two instances of agreement between taxpayers and the Inland Revenue. Neither has had to be considered by the courts.

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer whether Padmore v. CIR referred to by the then Economic Secretary to the Treasury on 6 June 1991, Standing Committee B, columns 205 and 213, was a judicial review case ; and whether the Padmore case applied to taxpayers who were not in partnership with the taxpayer bringing the case.

Mr. Dorrell : Padmore v. CIR was not a judicial review case. The taxpayers who benefited from the judgment in that case included at least one who was not in partnership with Mr. Padmore.

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer (1) in what circumstances it is the policy of the Inland Revenue to propose to a taxpayer that public law proceedings brought by another taxpayer shall be treated as a test case for that taxpayer also ; and when that policy first started ;


Column 693

(2) what rights he intends to confer upon taxpayers by providing that an agreement with a taxpayer that public law proceedings brought by another taxpayer shall be treated as a test case for that taxpayer ;

(3) if he will list the occasions on which the Inland Revenue agreed on a judicial review with a taxpayer that public law proceedings brought by another taxpayer shall be treated as a test case for that taxpayer also ;

(4) on how many occasions has the Inland Revenue agreed with a taxpayer that public proceedings brought by another taxpayer shall be treated as a test case for that taxpayer also ;

(5) in what circumstances it is the policy of the Inland Revenue to accept a proposal from the taxpayer that public law proceedings brought by another taxpayer shall be treated as a test case for that taxpayer also ; and when that policy first started ;

(6) if he will list the precedents in cases of judicial review for the Minister's statement in column 213 of the Official Report of Standing Committee B, 6 June 1991, that other people could have joined in that agreement.

Mr. Dorrell : If the matters in issue in public law proceedings are relevant to the tax affairs of another taxpayer not party to the proceedings, such a taxpayer can rely on the result of those proceedings without reference to the Inland Revenue.

The then Economic Secretary explained in Standing Committee B last year that the established principles would apply if retrospective legislation were in contemplation following those proceedings. If a taxpayer not party to the proceedings has expressly agreed with the Inland Revenue that the final resolution of some aspect of his or her tax affairs should await the outcome of public law proceedings, and follow the result, Ministers would feel bound to exclude that taxpayer from the scope of any subsequent retrospective legislation in the same way as the successful litigant. I am aware of no instance when this issue has arisen in practice in relation to public law proceedings.

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer in what circumstances the Inland Revenue is excluded from the application of common law.

Mr. Dorrell : The Commissioners of the Inland Revenue are required to act in accordance with the powers conferred upon them by statute and in accordance with common law.

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer (1) if he will make a statement on the circumstances in which a taxpayer may apply for judicial review where the Exchequer has refused to repay tax unlawfully raised ;

(2) what steps he has taken to ensure that a taxpayer can apply for judicial review where the Exchequer has refused to repay tax unlawfully raised.

Mr. Dorrell : The decision to apply for judicial review in a particular instance is a matter for the taxpayer concerned.

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer (1) what is his policy on the repayment of tax unlawfully raised ; (2) by what authority the Exchequer is not required to repay tax unlawfully raised.


Column 694

Mr. Dorrell : I assume that my hon. Friend's reference to "tax unlawfully raised" is a reference to tax paid pursuant to regulations subsequently found to be ultra vires. The question of the recovery of ultra vires charges levied by public bodies is currently in issue in the case of Woolwich v. CIR in which the judgment of the House of Lords is expected shortly.

Income Tax (Building Societies) Regulations 1986

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer what is the position of regulation 3 of the Income Tax (Building Societies) Regulations 1986 with regard to the imposition of double taxation.

Mr. Dorrell : Regulation 3 did not impose double taxation.

Citizens Charters

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer what is his policy on retroactive amendments to citizens charters.

Mr. Dorrell : The taxpayers charter was relaunched in August 1991 following the publication of the citizens charter in July 1991. The amendments were to make it shorter and easier to understand, and not to change its substance. The question of retroaction does not arise.

Taxpayers Charter

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer what was the cost of the carving of the taxpayers charter in Somerset House.

Mr. Dorrell : The full cost of the taxpayers charter in Somerset House, including the panel, lettering and erection, was £4,927. Copies are displayed in offices throughout the Department.

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer if he will list the exceptions and proposed exceptions to the taxpayers charter to the right of a taxpayer to take a grievance to an independent tribunal.

Mr. Dorrell : The circumstances under which a taxpayer has the right to take a grievance to an independent tribunal are laid down in statute. The taxpayers charter commits the revenue departments to publicising these rights, but does not affect them.

Income Tax (Building Societies) Regulations 1986

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer how many building societies had a late enough year-end and interest accruals so concentrated at the end of their accounting period that they benefited from the introduction of the Income Tax (Building Societies) Regulations 1986.

Mr. Dorrell : The regulations were designed to deal consistently with societies, whatever their year-end, by securing in each case that interest came into account once, and once only, on the transition to revised payment arrangements for composite rate tax.

Mr. Peter Bottomley : To ask the Chancellor of the Exchequer what response he has made to the points raised recently by the counsel to the Woolwich building society.


Column 695

Mr. Dorrell : I am not aware of any points raised recently by counsel for the Woolwich building society.

European Year of the Elderly

Mr. Redmond : To ask the Chancellor of the Exchequer what plans he has for his Department to celebrate in 1993 the European Year of the Elderly ; and if he will make a statement.

Mr. Nelson : I refer the hon. Member to the reply given to him by my right hon. Friend the Prime Minister on 13 July, at column 430. I have no plans for additional action.

Small Businesses

Mr. David Shaw : To ask the Chancellor of the Exchequer if he will make a statement on the achievements of his Department and his policies in helping small businesses over the last 12 months relative to the previous 12 months ; and if he will publish the performance indicators by which his Department monitors those achievements and the statistical results of such monitoring.

Mr. Dorrell : The Government's economic policies are designed to maintain an environment in which business and enterprise can develop and prosper. The Treasury therefore places a high priority on helping small businesses, and among the specific measures included in the 1992 Budget were :

a package worth £480 million in 1992-93 and £590 million in 1993- 94 to assist business ratepayers. No business will face an increase in its rates bill for 1992-93 above the rate of inflation ; raising the VAT registration threshold in line with inflation to £36,600 ;

reducing VAT penalties ;

changes to the VAT cash accounting system (under which small businesses with turnover under £300,000 can defer VAT payments until they receive payment of bills owing to them). This is now available to traders who owe Customs and Excise up to £5,000 ;

increasing the limit for small employers making quarterly PAYE and NICs payments (rather than monthly) from £400 to £450 a month ; exempting most business assets from inheritance tax, so that family businesses may be passed on without charge ;

the halving of car tax on new cars, which will benefit many small businesses ; and

requiring Government contractors to pay their bills to sub-contractors promptly.

Inland Revenue and Customs and Excise officials also continuously review forms, explanatory notices and leaflets with the aim of providing guidance which is easily understood.

Capital Allowances

Mr. Nigel Griffiths : To ask the Chancellor of the Exchequer what plans he has to improve the inspection of the validity of capital allowances claimed on office equipment leases.

Mr. Dorrell : Claims to capital allowances are subject to the same scrutiny by tax inspectors as other aspects of taxpayers' affairs. The operation of the capital allowance system is generally kept under review and guidance is given to inspectors where appropriate.

Mr. Nigel Griffiths : To ask the Chancellor of the Exchequer what steps his Department is taking to ensure that capital allowances are not claimed by the same finance company on the same equipment which has been the subject of a previous financial agreement on which allowances have already been claimed.


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Mr. Dorrell : The eligibility of expenditure for capital allowances is a matter covered by detailed and comprehensive legislation. Examinations carried out by tax inspectors are aimed at ensuring that claims made are in accordance with the requirements of this legislation.

Mr. Nigel Griffiths : To ask the Chancellor of the Exchequer what assessment he has made of the loss to the Exchequer from the artificial inflation for the purposes of capital allowances claimed on office equipment leases of the retail value of equipment such as photocopiers.

Mr. Dorrell : No such specific assessment has been made.

Pension Funds

Mr. Frank Field : To ask the Chancellor of the Exchequer if he will draw up proposals to amend the Financial Services Act 1986 to strengthen the regulation of in-house pension fund investment managers and bring it closer into line with that of external managers.

Mr. Nelson : Rules on the management of investments under the Act are a matter for the Securities and Investments Board and the self- regulating organisations. The Investment Management Regulatory Organisation issued in May this year a consultation document which reviews the rules applicable to occupational pension schemes and recommends changes.

Taxpayers (Confidentiality)

Mrs. Chaplin : To ask the Chancellor of the Exchequer what provision has been made to ensure that the confidentiality of taxpayers' affairs is preserved if the Inland Revenue contracts out some of its support services.

Mr. Dorrell : There are two safeguards. The first is that all relevant contracts will contain provisions obliging contractors to make all necessary arrangements to protect the privacy of personal information. The second is that contractors and their employees will be subject, in the same way as Revenue employees, to the criminal sanctions--a fine, or imprisonment, or both--provided by section 182 of the Finance Act 1989 for unauthorised disclosure of personal tax information.

Central Statistical Office

Mr. Burns : To ask the Chancellor of the Exchequer how the Central Statistical Office performed against its key targets for 1991-92 ; and what are the CSO's key targets for 1992-93.

Mr. Lamont : The Central Statistical Office's performance against its key targets for 1991-92 is described in the agency's annual report, which is published today. All of the CSO's statistics were published on their pre-announced release dates. Nine of the CSO's 11 targets relating to revisions were achieved, as were eight of the nine targets on coherence : there was a high rate of achievement on the targets for response rates ; and the agency achieved its targets for running costs and efficiency improvements, though not that for receipts from sales.

The steps taken by the Government since 1989, including the establishment of the enlarged CSO as a separate department, the package of measures announced in May 1990 and the move to executive agency status last


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November, have all contributed substantially to a significant improvement in the quality of economic statistics. I applaud the efforts CSO staff have made to achieve this.

The CSO's key targets for 1992-93 are also published today as part of the CSO's strategic plan for the 1992-95 period. Copies of both the annual report and strategic plan are being placed in the Library of the House. As in the previous year these targets cover the timeliness of published statistics : the size of revisions ; the coherence of GDP and other key economic statistics ; the response rates for CSO statistical inquiries ; action to minimise compliance costs for business ; response times to public requests for information ; and the CSO's running costs, efficiency improvements and receipts.

Following the further package of measures to improve the quality of economic statistics announced in November 1991 some of the key targets for 1992-93 have been tightened. I expect the initiatives to improve economic statistics to continue to bear fruit.


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End-Year Flexibility Schemes

Mr. Burns : To ask the Chancellor of the Exchequer if he will list the entitlements for 1992-93 resulting from the carry-forward of capital and running costs underspends allowed under the end-year flexibility schemes.

Mz. Portillo : A list of entitlements totalling £188 million for capital expenditure and £41 million for running costs is shown in the table.

Subject to parliamentary approval of the necessary supplementary estimates, individual cash limits and running costs limits will be increased when entitlement is taken up.

The total increase in cash limits resulting from the take-up of end-year flexibility will be charged to the reserve and will therefore not add to the planned total of public expenditure.


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Table file CW920715.001 not available
Table file CW920715.001 not available
Table file CW920715.001 not available

Central Government Staff

Mr. Burns : To ask the Chancellor of the Exchequer what was the number of staff in post in central Government Departments at 1 April.


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Mr. Portillo : On 1 April 1992 there were 565,319 staff in post in central Government. Of those, 504,237 were non-industrial staff and 61,082 were classified as being in industrial work. A summary showing staff in post by Department has been placed in the Library.

Excise Duties

Mr. Burns : To ask the Chancellor of the Exchequer when further draft regulations to implement the single market legislation for excise duties will be issued to the trade for comment ; and what additional guidance is being issued.

Sir John Cope : We have consulted widely on the single market legislation on excise duty. Customs and Excise have been in touch with the trade on this subject since June 1990 and a rolling programme of regulations is well advanced. The first draft regulations, about keeping and preserving records and accounts, have already been issued to the trade.

Draft notices have been issued which give guidance on excise warehousing and registered excise dealers and shippers. Other notices and draft regulations will follow shortly.

Copies of the draft regulations and notices have already been placed in the Library of the House.


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