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6. Social Security Accounts (L'Effort Social de la Nation) end October/November.

7. Amendments to the Finance Act (Lois de finances rectificatives) November/December.

Germany

1. Law on the Adoption of the Federal Budget (Haushaltsgesetz) supplemented by the Federal Budget Plan (Bundeshaushaltsplan) , December.

2. Financial Report of the Federal Minister of Finance (Finanzbericht des Bundesministers der Finanzen) , August.

3. Annual Economic Report (Jahreswirtschaftsbericht) of the Federal Government, January. (English translation available) . 4. Quarterly Report on the Excess and/or extra budgetary expenditure (Zusammenstellung der u ber und ausserplanmasigen ausgaben in ... Vierteljahr des Haushaltsjahres) .

Greece:

1. General Budget. Source: Ministry of Finance.

2. Provisional National Accounts of Greece. Source: National Statistical Service of Greece.

3. Bi-annual Report on the Greek Economy--Source: Ministry of National Economy.

Ireland:

1. Estimates for Public Services (Abridged Version), November/December.

2. Summary Public Capital Programme, November/December. 3. White Paper on Estimates of Receipts and Expenditure January. 4. Revised Estimates for Public Services, March.

5. The Budget booklet March.

6. The Finance Accounts, June.

7. The Appropriation Accounts, by 31 October.

8. Report of the Committee of Public Accounts. No fixed publication date.

Italy

1. The Forecasting and Planning Report (Relazione Previsionale e Programmatica)

Luxembourg:

1. The State Budget (Le Budget de l'Etat 1995) Source: Finance Ministry.

Netherlands:

1. Appropriation Bills (Begrotingswetten), September.

2. Budget Memorandum (Milkoenennota), September.

3. Report on macro-economic forecast (Macro Economische Verkenningen), September.

4. Spring memorandum (Voorjaarsnota).

5. Autumn memorandum (Najaarsnota).

6. Report on the provisional results of the budget (February Memorandum (Voorlopige Rekening)\ (Februari Nota) .

Portugal:

1. The State Budget (Orcamento geral do estado)

Spain:

1. The Finance Act (Articulado de la Ley de Presupestos Generales del Estado) .

2. Statement of revenue for the State, autonomous organisations, certain public entities and social security (Presupuesto de ingresos) .

3. Expenditure. Budget by programme and statement of objectives (Gastos Presupuestos por Programa y Memoria de Objetivos).

4. Financial Statements and accounts of the commercial, industrial and financial autonomous organisations (Estados Financieros y Cuentas) .


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5. Operating and capital budgets and financial statements for certain public entities and state corporations (Presupuestos de explotacion y capital y estados financieros) .

6. Economic and financial report (Informe econo mico financiero) .

7. Consolidated budget (Presupuesto Consolidado) .

8. Interim report on the budget outturn for the current year (Avance de la liquidacion del presupuesto) .

Sweden:

1. Budget Bill (Budget propositionen) , January.

2. Popular version of the Budget Bill (Regeringens budgetforslag) , January, English translation available ("Swedish Budget").

3. Revised Budget Bill (Kompletteringsproposition Reviderad Finansplan) , April. (The revised economic policy and budget statement is published in English).

4. Annual directives to agencies on how to prepare budget requests (Aarliga direktiv) .

5. National Audit Bureau's presentation of government finances (Statens finanser).

Inheritance and Capital Transfer Taxes

Mr. Gordon Prentice: To ask the Chancellor of the Exchequer if he will list the number of owners of chattels that are conditionally exempt from inheritance tax or capital transfer tax that reside in each English county.     [32873]

Mr. Jack: The information requested could be provided only at disproportionate cost.

Mr. Prentice: To ask the Chancellor of the Exchequer how many owners of chattels that are conditionally exempt from inheritance tax or capital transfer tax charge members of the public a fee to view their works of art.     [32874]

Mr. Jack: The information requested is not available. Owners may charge members of the public a reasonable fee to review their conditionally exempt chattels, but there is no statutory power for the purpose of either tax to require owners to tell the Inland Revenue about any fee charged.

Mr. Prentice: To ask the Chancellor of the Exchequer how many owners of works of art which have conditional exemption from inheritance tax or capital transfer tax and to which the public have rights of access (a) do not list their telephone numbers in the register of conditionally exempt works of art and (b) are ex-directory.     [32875]

Mr. Jack: The information requested could be provided only at disproportionate cost.

Single Currency

Mr. Gordon Prentice: To ask the Chancellor of the Exchequer (1) if he will list the working parties he has established to examine and plan the legislative and administrative measures required for the possible introduction of the single currency;     [33528]

(2) if he will publish a detailed response to the European Commission's green paper on the practical arrangements for the introduction of a single currency.     [33531]

Mr. Kenneth Clarke: The Government are currently considering how to respond to the "operational conclusions" of the Commission's Green Paper.


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Pension Contributions

Ms Corston: To ask the Chancellor of the Exchequer what percentage of households, excluding retired households, in the poorest and richest decile groups and what percentage of males and of females of economically active age in those groups as ranked by disposable income in table 34 of the family spending reports of the Central Statistical Office, are paying contributions to (a) private pension schemes, (b) occupational pension schemes, (c) the state earnings-related pension scheme and (d) national insurance (basic retirement pension); and how many are paying contributions to both (a) or (b) and (d) and to both (c) and (d) .     [34475]

Mrs. Angela Knight: This information could be provided only at disproportionate cost.

Capital Investment

Mr. Patten: To ask the Chancellor of the Exchequer what was the level of capital investment as a percentage of gross domestic product in each year since 1970.     [34340]

Mrs. Angela Knight: The latest estimate of gross domestic fixed capital formation and gross domestic product at current and constant market prices is available on the Central Statistical Office database, which may be accessed by the House of Commons Library. The relevant database identifiers are DFDC and CAOB Library. The relevant database identifiers are DFDC and CAOB at current prices and DFDM and CAOO at constant prices.

Barings

Mr. MacShane: To ask the Chancellor of the Exchequer when he expects to lay before Parliament the Bank of England report into Barings.     [34413]

Mrs. Angela Knight: As my right hon. and learned Friend told the House in his oral statement earlier today, he has laid the Board of Banking Supervision's report into Barings before Parliament.

Non-European Union Import Tariffs

Mr. Llwyd: To ask the Chancellor of the Exchequer how much revenue the Government receive annually from tariffs imposed on imported goods from outside the EU; and if he will make a statement.     [34995]

Mr. Heathcoat-Amory: Figures for receipts of customs duties by Customs and Excise are shown each year in the annual report of the Commissioners of Customs and Excise. Table A1 in the 1993 94 report shows receipts for each year from 1984 85 to 1993 94.

Value Added Tax

Mr. Sheerman: To ask the Chancellor of the Exchequer what assessment he has made of the loss of revenue to the United Kingdom resulting from VAT rates on tourism, goods and services.     [35072]

Mr. Heathcoat-Amory: The Government do not believe that there is any such revenue loss.

Mr. Sheerman: To ask the Chancellor of the Exchequer what assessment his Department has made of the impact of VAT on tourism, goods and services in the


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United Kingdom; and what comparative studies he has made of other EU member states.     [35071]

Mr. Heathcoat-Amory: The Government do not believe that the application of VAT discourages tourism in the UK. We have a lower standard rate than most EU member states and our zero rate is widely applied. In addition, some member states apply local tourist taxes.

National Lottery

Mr. Llwyd: To ask the Chancellor of the Exchequer what estimate he has made of likely tax revenue from the national lottery in 1995 96; and if he will make a statement.     [34881]

Mr. Heathcoat-Amory: The summer economic forecast estimates betting and gaming duties to bring in £1.7 billion in 1995 96 in total. It is not usual practice to disaggregate this figure.

Internal Examinations

Mr. Barry Field: To ask the Chancellor of the Exchequer if he will set out the reasons for the policy allowing customs officers to require any visitor to the United Kingdom to be the subject of an internal examination carried out using reasonable force; and why this power is not available to prison governors.     [35193]

Mr. Heathcoat-Amory: Customs and Excise policy on search of persons exists to prevent the illegal importation of prohibited and restricted goods, or goods on which duty has not been paid, into the United Kingdom. Customs officers have the right to search any person entering or leaving the United Kingdom where reasonable grounds exist: only when a person has been arrested under the Police and Criminal Evidence Act 1984 and has been shown an unwillingness to co-operate can reasonable force be used. The Home Office is responsible for the powers of prison governors.

Mr. Field: To ask the Chancellor of the Exchequer if he will set out the powers available to Customs officers to require any visitor to the United Kingdom to undergo an internal examination; and in what circumstances reasonable force can be used.     [35191]

Mr. Heathcoat-Amory: Powers in section 164 of the Customs and Excise Management Act 1979 permit the search of any person entering or about to leave the UK, provided Customs officers have reasonable grounds to suspect that the person is carrying prohibited or restricted goods, or goods on which duty has not been paid. Reasonable force may be used only under the Police and Criminal Evidence Act 1984 where a person has been arrested and it has been established that the person to be searched is unwilling to co- operate or resists.

Resource Accounting and Budgeting

Mr. Matthew Banks: To ask the Chancellor of the Exchequer when he plans to make a further statement on the Government's policy on resource accounting and budgeting.     [35813]

Mr. Kenneth Clarke: Last July, I published a Green Paper entitled "Better Accounting for the Taxpayer's Money: Resource Accounting and Budgeting". The Green Paper announced the Government's intention to proceed


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with the introduction of resource accounting for all Government Departments and a commitment in principle to introduce resource budgeting. It announced a consultation period and asked for comments on the proposals.

I have received a large number of comments from parliamentary colleagues, the accountancy profession and other interested groups. They have shown overwhelming support for the broad principles of resource accounting and budgeting. I shall publish the Government's conclusions and further proposals on 26 July, with a view to seeking parliamentary colleagues' comments in the autumn.

Mr. Jim Cunningham: To ask the Chancellor of the Exchequer if he will make a statement on progress in implementing and developing resource accounting in each Government Department; and what assessment he has made of the general Government financial deficit being used to aid this progress, if used as the primary measure of the budget deficit.     [34201]

Mr. Clarke: I refer the hon. Member to the answer I gave to the hon. Member for Southport (Mr. Banks) earlier today, which announced that the White Paper on resource accounting and budgeting will be published on 26 July. An annexe in the White Paper will set out departmental implementation plans. Resource accounting and budgeting is intended to facilitate better informed decisions about overall spending priorities within the context of the Government's macroeconomic objectives.

Monetary Union

Mr. Jim Cunningham: To ask the Chancellor of the Exchequer what priority is accorded to the measures of the general Government financial deficit as a measure for European monetary union.     [34197]

Mr. Waldegrave: The GGFD is relevant to the excessive deficit procedure which is set out in article 104c and the associated protocol of the treaty on European Union as amended at Maastricht. Being judged not to have an excessive deficit is one of the stage 3 convergence criteria set out in article 109j. Although the UK negotiated an opt-out on the decision on whether to join the EMU, it is well placed to meet the Government deficit and debt reference values by 1996.

Privatisation Receipts

Mr. Jim Cunningham: To ask the Chancellor of the Exchequer by what percentage privatisation receipts have affected the overall measure of the public sector borrowing requirement since 1979.     [34199]

Mr. Waldegrave: The information requested is set out in the table. Privatisation proceeds reduce the public sector borrowing requirement.


Public sector borrowing requirement (PSBR) and privatisation        

proceeds (PPs) as a percentage of gross domestic product (GDP)      

                 |Per cent. of GDP                                  

                 |PPs             |PSBR                             

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

1979-80          |0.2             |4.9                              

1980-81          |0.1             |5.4                              

1981-82          |0.2             |3.4                              

1982-83          |0.2             |3.2                              

1983-84          |0.4             |3.2                              

1984-85          |0.6             |3.1                              

1985-86          |0.8             |1.6                              

1986-87          |1.2             |0.9                              

1987-88          |1.2             |-0.8                             

1988-89          |1.5             |-3.1                             

1989-90          |0.8             |-1.5                             

1990-91          |1.0             |-0.1                             

1991-92          |1.4             |2.4                              

1992-93          |1.4             |6.0                              

1993-94          |0.8             |7.1                              

1994-95          |1.0             |5.2                              

Mr. Cunningham: To ask the Chancellor of the Exchequer what assessment his Department has made of the benefit of accounting for privatisation receipts separately from the public sector borrowing requirement.     [34200]

Mr. Waldegrave: Privatisation proceeds are always shown separately in the Financial Statement and Budget Report and are used to make positive contributions to reducing borrowing and debt.

Royal Ordnance (Shipments to Iran)

Mr. Byers: To ask the Chancellor of the Exchequer when Her Majesty's Customs and Excise received reports from Swedish Customs of the outcome of their investigation into shipments to Iran which mentioned Royal Ordnance; and what action it took.     [35334]

Mr. Heathcoat-Amory: It would not be appropriate to reveal details of exchanges of confidential information under mutual assistance arrangements established to assist the discharge of customs' law enforcement responsibilities, other than in the course of any resultant legal proceedings. All information received under such arrangements is evaluated and followed up as appropriate.

National Debt

Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is his estimate of the real increase in the size of the stock of public sector debt between 1979 80 and 1995 96; and what is his current estimate of the size of the national debt.     [35380]

Mr. Waldegrave: Net public sector debt is forecast to have increased by 37 per cent. in real terms between end-March 1980 and end-March 1996. As a proportion of gross domestic product, it will have fallen by 3 per cent. over the same period.

The latest available estimate of the national debt is £306.9 billion at end-March 1994.

The national debt, defined as the gross liabilities of the national loans fund, is not directly comparable to net public sector debt.

Income Tax

Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is his estimate of the number of taxpayers who were liable to pay income tax at a marginal rate of 40 per cent. or above in each year since 1970.     [29889]


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Mr. Jack [holding answer 21 June 1995]: Provisional estimates for 1993 94 onwards are contained in the table. Increase in taxpayer numbers reflects higher taxable incomes and economic growth. Prior to 1979 80 there were nine higher rates of tax, the highest being 83 per cent. Now there is only one higher rate of 40 per cent.


Taxpayers liable at 40 per    

cent.                         

          |Thousands          

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

1993-94   |1,740              

1994-95   |2,150              

1995-96   |2,250              

Available figures for earlier years were given in the reply to the hon. Member for Sheffield, Attercliffe (Mr. Betts) on 5 May 1994.

Gilts and Bonds

Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer (1) if he will alter his present proposals relating to the taxation of gilts and bonds in order to (a) avoid the potential for double taxation of shareholders in investment trust companies and (b) exempt holders of zero dividend preference shares, who would otherwise be penalised by the change in the tax regime;     [32952]

(2) if he will exempt existing holdings of gilts and bonds from the new proposals on the taxation of gilts and


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bonds, so as to remove the retrospective element involved in changing the tax treatment of existing assets;     [34254]

(3) how many representations he has received on his proposals to change the taxation of gilts and bonds; how many of these requested an extension of the consultation period for consideration of the aforementioned proposals; and if he will make a statement.     [34255]

Mr. Jack [holding answers 6 and 13 July 1995]: I refer to the answer given on 10 July by my right hon. and learned Friend the Chancellor of the Exchequer to the hon. Member for Southport (Mr. Banks), Official Report , columns 377 78 .


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