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27 April 1992Minister of State, Northern Ireland Office
5 May
Chairman of Committees, House of Lords
Principal Deputy Chairman of Committees, House of Lords Deputy Speaker, House of Commons
25 September 1992
Secretary of State, National Heritage
11 December 1992
Parliamentary Under Secretary of State, Education
26 May 1993
Chancellor of the Exchequer
27 May 1993
Minister of State, Defence
Parliamentary Under Secretary of State, Trade and Industry Parliamentary Under Secretary of State, Office of Public Service and Science
Parliamentary Under Secretary of State, Transport
6 June 1993
Minister of State, FCO
24 June 1993
Minister of State, Northern Ireland Office
16 September 1993
Chief Whip, House of Lords
Note : Payments to ex-Ministers are made not less than three weeks after the effective date.
Tobacco
Mr. David Nicholson : To ask the Chancellor of the Exchequer what representations he has received regarding the retailing of imported tobacco products on which United Kingdom duty has not been paid ; what estimates he has of the extent of this retailing ; and what action he proposes to prevent it.
Sir John Cope : Representations expressing concern over the illegal importation of tobacco products have been received from Members of Parliament, tobacco manufacturers and retailers.
There are no reliable estimates of the extent of the retailing of illegally imported tobacco products. During the eight-month period January to August, Customs and Excise recorded 464 offences involving 543,791 cigarettes, 7,565 kg of hand-rolling tobacco and 2,809 cigars obtained in other member states of the EC and alleged to be destined for illicit retail sale.
The Finance (No. 2) Act 1992 introduced new offences to meet the threat of increased smuggling of revenue goods following the completion of the single market. The offences carry penalties of up to seven years' imprisonment. Customs and Excise have also implemented new control procedures to catch and deter bootleggers, including the recruitment and training of excise verification officers for intelligence-based targeting and enhanced checks at likely outlets for smuggled goods ; increasing the excise intelligence resources within the customs investigation division ; increased mutual assistance with other member states, including the appointment of liaison officers to work in the Netherlands, Belgium and France ; prosecuting or compounding, with, people and businesses found stocking, handling or dealing commercially in illicit excise goods.
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Customs and Excise will continue to review the situation in the light of experience.Tobacco and Alcohol Imports
Mr. Mills : To ask the Chancellor of the Exchequer what is his estimate of the amount of tobacco products imported from France and Spain since 1 January which are sold in the United Kingdom in markets, car boot sales and clubs ; and if he will make a statement.
Sir John Cope : No such estimates are available. However, during the eight-month period January to August, Customs and Excise recorded 464 offences involving 543,791 cigarettes, 7,565kg of hand-rolling tobacco and 2,809 cigars obtained in other member states of the EC and alleged to be destined for illicit retail sale.
Income Tax
Mr. David Nicholson : To ask the Chancellor of the Exchequer if he will list the rates of income tax over 25 per cent., and the bands of income, in local currency terms, to which they apply, for France, Germany, the Netherlands, Italy, the United States of America, Canada, Australia and Japan.
Mr. Dorrell : The information requested is as follows.
France
Rate per cent. |Band of taxable
|income (francs)
------------------------------------------------
28.8 |60,690-73,450
33.6 |73,450-84,740
38.4 |84,740-141,190
43.2 |141,190-194,190
49 |194,190-229,710
53.9 |229,710-261,290
56.8 |over 261,290
Note:
The above bands of income apply to a single
person; they are increased according to the
taxpayer's family circumstances, e.g., x 2 for
a married person with no children, and x 3 for
a married taxpayer with two children.
Germany
The German tax rates rise gradually from 19 per
cent. to 53 per cent. The effective rate rises
above 25 per cent. when taxable income reaches
28,349 DM (single taxpayer) and the top rate of
53 per cent. takes effect when income is over
120,041 DM. These two amounts are doubled for a
married couple taxed jointly.
Netherlands
Rate Per cent. |Band of taxable
|income (guilders)
------------------------------------------------------
50 |43,267-86,534
60 |over 86,534
Italy
Rate Per cent. |Band of taxable
|income (lire)
------------------------------------------------------------------------
27 |14,400,000-30,000,000
34 |30,000,000-60,000,000
41 |60,000,000-150,000,000
46 |150,000,000-300,000,000
51 |over 300,000,000
USA
Rate Band of taxable
income (dollars)
Per cent. |Single taxpayer|Married couple
----------------------------------------------------------------
28 |22,101-53,500 |36,901-89,150
31 |53,501-115,000 |89,151-140,000
36 |115,001-250,000|140,001-250,000
39.6 |over 250,000 |over 250,000
Note:
The above federal rates only. Most states also levy income tax
at varying rates.
Canada
Rate Per cent. |Band of taxable
|income (dollars)
---------------------------------------------------
26 |29,591-59,180
29 |over 59,180
Notes:
1. The above rates are increased by federal
surcharges (maximum: 5 per cent. of tax due);
2. All provinces levy income tax, usually as a
percentage of federal tax due. For example, the
rate in Ontario is 58 per cent., which effectively
increases the 26 per cent. and 29 per cent. rates
above to 41 per cent. and 45.8 per cent.
Australia ------------------------------------------ 38 |9,543-16,438 46 |16,439-22,831 47 |over 22,831
Japan
Rate Per cent. |Band of taxable
|income (yen)
------------------------------------------------------------------
30 |6,000,000-10,000,000
40 |10,000,000-20,000,000
50 |over 20,000,000
Notes: Local income taxes (maximum: 15 per cent. are also
payable.
Mr. Mandelson : To ask the Chancellor of the Exchequer how much tax was remitted or written off as irrecoverable in 1992 ; and how much of this was PAYE contributions.
Mr. Dorrell : The amount of tax remitted or written off as irrecoverable in 1992 was :
|£000s
-----------------------------------------------
Year ended 31 October 1992 |1,694,246
The amount of PAYE contributions remitted or written off as irrecoverable in 1992 was :
|£000s
-------------------------------------------
Year ended 31 October 1992 |381,172
Mr. Morgan : To ask the Chancellor of the Exchequer what proportion of the total sum raised from personal taxation has been paid by the top (a) 1 per cent., (b) 5 per cent. and (c) 10 per cent. of taxpayers in each year since 1979.
Mr. Dorrell : The latest estimates are given in the tables. Estimates of income tax liability are based on
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information reported to tax offices and collected through annual surveys of personal incomes. For years before 1985 -86, estimates exclude some investment income on which tax is deducted at source. For years up to and including 1989-90, married couples are counted as one taxpayer and their incomes are combined. Following the introduction of independent taxation, for 1990-91 onwards, husbands and wives are counted separately. Estimates are based on the surveys of personal incomes for years up to 1991-92 and projections of the 1991-92 survey for subsequent years ; the latter are therefore provisional.
Percentage of income tax liabilities
Year |Top 1 per cent. of |Top 5 per cent. of |Top 10 per cent. of
|taxpayers<1> |taxpayers<1> |taxpayers<1>
----------------------------------------------------------------------------------------------------
1978-79 |11 |24 |34
1983-84 |11 |26 |36
1984-85 |12 |26 |38
1985-86 |13 |27 |38
1986-87 |14 |29 |39
1987-88 |15 |30 |41
1988-89 |15 |31 |42
1989-90 |15 |31 |42
1990-91 |15 |31 |42
1991-92 |16 |33 |43
1992-93<2> |17 |34 |45
1993-94<2> |17 |34 |45
<1> Married couples and single people for years prior to 1990-91.
<2> Provisional.
Value Added Tax
Mr. Gordon Prentice : To ask the Chancellor of the Exchequer what additional revenue would be generated by extending VAT to newspapers, books and magazines.
Sir John Cope : The publication "Tax Ready Reckoner and Tax Reliefs" shows the cost of not applying VAT at the standard rate to those goods currently zero-rated. For books, newspapers and magazines the figure for 1993-94 is £1.1 billion. This figure makes no allowance for changes in behaviour.
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Mr. Marlow : To ask the Chancellor of the Exchequer how much could be raised by putting VAT on (a) the clothes and (b) the footwear of small people including children.
Sir John Cope [holding answer 25 October 1993] : The publication "Tax Ready Reckoner and Tax Reliefs" shows that the estimated cost of not standard rating children's clothing and footwear was £600 million in 1993-94. This figure makes no allowance for changes in behaviour if the tax were imposed.
Mr. Alfred Morris : To ask the Chancellor of the Exchequer (1) what is his estimate of the sum that would be raised in the next financial year by imposing VAT on domestic air fares at the standard rate ; (2) what is his estimate of the sum that would be raised in the next financial year by imposing VAT on bus fares at the standard rate.
Sir John Cope [holding answer 26 October 1993] : Table 9 of the publication "Tax Ready Reckoner and Tax Reliefs" published by HM Treasury in July 1993 provides an estimate of £1,150 million for the cost of zero-rating domestic passenger transport in 1993-94. Very roughly, around £450 million of this is in respect of bus fares ; around £150 million is in respect of air fares. These figures make no allowance for the likely behavioural response to applying VAT at the standard rate to these items.
End-year Flexibility Schemes
Mr. Burns : To ask the Chancellor of the Exchequer if he will list the entitlements for 1993-94 resulting from the carry forward of the capital and running costs underspends allowed under the end-year flexibility schemes.
Cash limits on Votes
Class |Vote |Accounting |Description of |Amount £ thousands
|Department |expenditures
------------------------------------------------------------------------------------------------------------------
|Cabinet Office:
XIX |1 |Cabinet Office |Other services |868
SOCIAL SECURITY
Social Security Fraud
Mr. Batiste : To ask the Secretary of State for Social Security what is his estimate of the amount of social security fraud which could be prevented by a national photo identity card using modern technology to prevent forgery.
Mr. Hague : It is not possible to estimate the full impact of identity cards on reducing benefit fraud as many social security frauds arise from misrepresentation of the facts rather than false identity. The issue of national identity cards is a matter for the Home Office.
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Child Support Agency
Mr. Kevin Hughes : To ask the Secretary of State for Social Security what steps are taken to ensure that, when a maintenance assessment is calculated, the Child Support Agency takes into full account the settlement of financial affairs made in the courts between former partners.
Mr. Burt : Calculation of maintenance by the Child Support Agency is based on the current needs of children, and the current income and outgoings of their parents. The maintenance formula which the agency uses, while not making any direct allowance for capital or property settlements, does take account of the practical consequences of such agreements, since the current housing costs of absent parents are allowed for in calculating their maintenance liability, and a capital settlement may affect the assessable income both of the absent parent and of the parent with care. In such cases, where the practical
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outcome is that the absent parent has higher costs or lower income, his maintenance liability will consequently be less.Mr. Kevin Hughes : To ask the Secretary of State for Social Security what assessment his Department has made of the performance of the Child Support Agency in the first six months of its operation since April.
Mr. Burt : The Child Support Agency is still a new business. Ministers and officials of the Department meet the chief executive regularly to discuss the agency's performance. The agency has made a determined start on its important task of ensuring that more children receive more maintenance more regularly.
Mr. Kevin Hughes : To ask the Secretary of State for Social Security what number of maintenance assessments his Department has set as a target for the Child Support Agency to handle in the first 12 months of operation ; and what other performance targets have been set.
Mr. Burt : My right hon. Friend the Secretary of State has set a limited range of targets for 1993-94 which are set out in the agency's published business plan. They are :
60 per cent. of people with the care of children making eligible applications to the CSA to have maintenance arranged ;
annual benefit savings of £530 million ;
to maintain the Agency's resources so as to deliver its Business Plan within a total budget of £115 million ;
65 per cent. of clients to regard the service as satisfactory, as measured by an independent national survey ;
to meet a set of milestone targets which relate to major initiatives.
Accommodation. Open Child Support Agency Centre at Birkenhead and Plymouth by 31 October 1993.
Recruitment and training. Recruit and train sufficient numbers of staff to begin operations at Birkenhead and Plymouth Centres by 31 October 1993.
Staff resources. Develop further the complementing system in the light of live running to inform proposals for staff in the 1994 Public Expenditure Survey.
Child Support Computer System. Implement by 30 June 1993 Release 1.1 of the Child Support Computer System.
Service planning. Child Support Agency Centres and Divisions to produce service plans in time to inform the 1994 Public Expenditure Survey.
Mr. Dewar : To ask the Secretary of State for Social Security (1) in how many cases considered by the Child Support Agency at the latest date for which figures are available the parent with care has declined to reveal details of the absent parent or to sign the authorisation ; in how many of these the explanation has been accepted by the Child Support Agency and no further proceedings taken ; and in how many cases investigations are continuing ;
(2) how many cases there have been at the latest available date for which figures are available where the parent with care is a man ; and what percentage these represent of the total number of cases dealt with by the Child Support Agency ;
(3) how many absent parents have appealed against the sum fixed for maintenance by the Child Support Agency ; and what percentage this is of the total number of such assessments issued ;
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(4) how many and what percentage of the total number of Child Support Agency authorisation forms signed at the latest date for which figures are available have been signed by a parent with care in receipt of income support ;(5) how many completed maintenance assessments and what percentage of the total so completed relate to cases where the parent with care is in receipt of income support at the latest date for which figures are available ;
(6) what is the average period between the issue of an inquiry form to a parent with care and the fixing by the Child Support Agency of the sum to be paid in maintenance by an absent parent ;
(7) what is his best estimate of the administrative cost of processing an individual case by the Child Support Agency from the initial reference of the parent with care to the final assessment of the absent parent's maintenance payment and of the average collection costs in a full year ;
(8) what estimate he can give of the administrative costs of the Child Support Agency in the first year of its operation ; (9) how many cases there have been at the latest date for which figures are available in which there has been a deduction from income support because of a refusal by a parent with care to supply information about an absent parent ;
(10) in how many cases considered by the Child Support Agency, at the latest date for which information is available, the absent parent has disputed parenthood ; and in how many of these cases court proceedings to establish parenthood have been instituted or are pending ;
(11) how many maintenance assessments have been issued (a) in total and (b) in each of the Child Support Agency's regional centres at the latest date for which figures are available ; (12) what estimate he can give of the average sum assessed for maintenance by the Child Support Agency where there is (a) one child, (b) two children and (c) more than two children at the latest date for which such figures are available ;
(13) how many authorisation forms have been signed by parents with care (a) in total and (b) in each of the Child Support Agency's regional centres, respectively, at the latest available date for which figures are available ;
(14) how many staff are presently employed by the Child Support Agency (a) in total, (b) at headquarters and (c) at each of the regional centres.
Mr. Burt : The administration of the Child Support Agency is a matter for Ros Hepplewhite, the chief executive. She will write to the hon. Member and a copy will be placed in the Library.
Letter from Ros Hepplewhite to Mr. Donald Dewar, dated 27 October 1993 :
As Chief Executive of the Child Support Agency it is my responsibility to answer questions about relevant operational matters. I am therefore replying to your recent Parliamentary Questions to the Secretary of State for Social Security about various aspects of the work of the Child Support Agency.
I should perhaps first explain that the information refers to the period 5 April to 30 September 1993 except where otherwise indicated, and that the Agency does not distinguish whether a Parent with Care of children or an Absent Parent is male or female.
You ask about cases where the requirement to co-operate has been an issue. The number of such cases to 30 September 1993 is 6,600, and in 4,900 of these the Agency has accepted that the Parent with Care had good cause not to co-operate in pursuing a
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maintenance claim. Of those cases in which "good cause" was not accepted, only 22 have been referred to the Benefits Agency for the prescribed benefit reduction.As regards appeals, at 30 September 1993, 2,825 clients had requested a review of their maintenance assessment, representing 7.7 per cent. of the total number of maintenance assessments in the same period. In addition the Independent Tribunal Service had approached the Agency for a report in 86 appeal cases. The Agency does not distinguish between appeals made by Absent Parents and Parents with Care.
You ask specifically about Income Support claimants. To date, 527, 000 Maintenance Application Forms (MAFs) have been issued and of these 385,000 (ie, 73 per cent.) were in respect of parents with care on Income Support, 328,000 MAFs have been returned but the number of these which relate to Income Support clients is not known as this information is not collected. Information on MAFs returned and maintenance assessments completed and broken down by CSA Centre (CSAC) is contained in Annex A.
Information on the time taken to process maintenance applications is not yet available but we anticipate that this will take between 6 and 12 weeks in a straightforward case and longer in more difficult cases.
You ask about the Agency's costs and I should explain that the fees, £44 for the Agency's assessment service and £34 for the collection service, are based on the full economic cost of administering the Agency's services to its clients. The Agency's administrative budget for 1993-94 is £115 million (ie, £95 million in running costs and £7 million in capital costs) and £13 million in other costs. This information was contained in the Agency's Business Plan. No changes have been made to the agreed budget.
With regard to disputed paternity, there have been less than 1,000 cases to date of which fewer than 20 have been referred to the courts to be resolved.
Figures on the average amount of maintenance assessment payments are not yet available. The Child Support Act provides for maintenance to be assessed by means of a standard formula, which will result, on average, in payments of £40-£50 a week. This compares to the £25- £30 a week which was previously the average maintenance payment. Information on staff employed by the Agency is contained in Annex B.
I hope you will find this reply helpful. A copy will appear in the Official Report and a copy will also be placed in the Library.
Maintenance assessments completed
|Year to 30 September
|1993
---------------------------------------------------------------
Belfast CSAC |3,862
Birkenhead CSAC |7,582
Dudley CSAC |7,420
Falkirk CSAC |7,074
Hastings CSAC |4,892
Plymouth CSAC |5,780
|----
Total |36,610
Maintenance assessment forms returned
|Year to 1 October
|1993
------------------------------------------------------
Belfast CSAC |68,100
Birkenhead CSAC |61,100
Dudley CSAC |58,100
Falkirk CSAC |56,700
Hastings CSAC |38,200
Plymouth CSAC |46,500
|----
Total |328,700
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Staffing
Staff employed by the Child
Support Agency at 1 October 1993
|Number
----------------------------------
CSA Total |<1>4,594
Headquarters |231
Birkenhead CSAC |368
Dudley CSAC |512
Falkirk CSAC |439
Hastings CSAC |568
Plymouth CSAC |363
Belfast CSAC<2> |431
<1> This figure includes CSA
Local Office and 723 part-time
staff.
<2> This figure represents those
staff in Belfast who deal with
cases from Great Britain. They
are Northern Ireland Civil
Servant and do not appear in the
total Agency figures shown above.
Household Income
Ms Primarolo : To ask the Secretary of State for Social Security what are the median incomes for the top, ninth, eighth, seventh and sixth deciles, before and after housing costs for the years 1979 and 1990-91, in terms of net equivalised household income.
Mr. Burt : The information is provided in the tables.
Median net equivalised household income of top five deciles
(£ per week-April 1993 prices)
Year Decile Group
Medians
|Decile 6 |Decile 7 |Decile 8 |Decile 9 |Decile 10
---------------------------------------------------------------------------------
Before housing costs
1979 |180 |202 |230 |226 |349
1990-91 |229 |264 |313 |381 |551
After housing costs
1979 |157 |177 |201 |233 |308
1990-91 |201 |235 |277 |338 |498
Notes:
1. All figures are subject to sampling error.
TRANSPORT
New Rolling Stock
Mr. Gunnell : To ask the Secretary of State for Transport when he expects to come to a consultation on the review of the timing of new rolling stock, pursuant to the West Yorkshire passenger transport authority's letter of 11 October.
Mr. Freeman : My officials will be discussing with the passenger transport executive a number of issues raised in the appraisal. Subject to a satisfactory resolution of those issues, I am hopeful that we will be able to complete our review of the timing of new rolling stock within six weeks.
Vehicle Operator Licensing
Ms Walley : To ask the Secretary of State for Transport (1) how many heavy goods vehicles are exempt from goods operator licensing ; (2) if he will list each type of vehicle exempt from goods vehicle operator licensing.
Mr. Key : I refer the hon. Member to the reply given to the hon. Member for Leeds, Central (Mr. Fatchett) on Tuesday 26 October, at columns 539-40 .
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HGV Drivers
Mr. Pickthall : To ask the Secretary of State for Transport if he will institute a review of the regulations governing licences for heavy goods vehicle drivers with insulin-dependent diabetes.
Mr. Key : Regulations introduced on 1 April 1991 included insulin treated diabetes as a bar to entitlement to drive large lorries and buses for new applicants and those first treated with insulin after this date. The effect of diabetes on driving is kept under constant reassessment by the honorary medical advisory panel on driving and diabetes mellitus.
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