| Previous Section | Home Page |
ATTORNEY-GENERAL
Executive Agencies
Mr. Redmond: To ask the Attorney-General if he will list by grade the numbers of staff and their cost for (a) the financial year 1994 95 and (b) the estimated figures for the financial year 1995 96, for each executive agency for which he is responsible. [39485]
The Attorney-General: The chief executive of the executive agency for which I am responsible, the Government Property Lawyers, will write direct to the hon. Member.
Letter from P. Horner to Mr. Martin Redmond, dated 31 October 1995:
The Attorney-General has asked me to reply to your question about Executive Agency Staff. I am pleased to provide the details below for the Government Property Lawyers Agency:
|Cost
Grade |Number |£
-----------------------------------------------------------------------------
a) Financial Year 1994-95
3 |1 |78,028.67
4-7 |45.15 |1,998,153.06
Executive Grades |37.12 |713,190.47
Support Grades |22.75 |293,048.37
Typing and Messengerial Grades |21.83 |286,130.40
Total |127.85 |3,368,550.97
b) Financial Year 1995-96 (estimated)
3 |1 |70,963.64
5-7 |41.97 |1,892,336.76
Executive Grades |36.65 |735,750.24
Support Grades |23.6 |323,552.37
Typing and Messengerial Grades |21.17 |297,171.01
Totals |124.39 |3,319,774.02
The information has been given in the above form to avoid identification of individuals.
Late Payments (Small Businesses)
Mrs. Roche: To ask the Attorney General how often his Department and each agency within it has failed to pay invoices due to small businesses within 30 days in each of the last five years. [40533]
The Attorney-General: The Departments for which I am responsible make every effort to settle invoices promptly, including those payable to small businesses. The specific information requested is not available except at disproportionate cost.
Bankruptcy Petitions
Mrs. Roche: To ask the Attorney-General how many petitions for bankruptcy have been begun by his Department for businesses with under 500 employees in each of the last five years. [40534]
The Attorney-General: No such petitions have been presented by the Law Officers' Departments in their own behalf.
The Treasury Solicitor's Department has presented bankruptcy petitions on behalf of other Departments for which it acts. Information as to the number of employees affected is not maintained in the Treasury Solicitor's Department's records.
TREASURY
Value Added Tax
Ms Primarolo: To ask the Chancellor of the Exchequer how much revenue would be raised by increasing the standard rate of VAT to (a) 19 per cent. and (b) 20 per cent. per year. [40666]
Mr. Heathcoat-Amory: Figures published in the Treasury's "Tax Ready Reckoner and Tax Reliefs" indicate that increasing the standard rate of VAT by one percentage point is estimated to raise £2,540 million. This implies the following:
Column 255
New tax rate |Estimated extra
percentage |revenue
|£ million
------------------------------------------------
19 |3,810
20 |6,350
Mr. Bayley: To ask the Chancellor of the Exchequer if he will give the cost in 1996 97 and a full year of raising the threshold for registration for VAT for small businesses by (a) £10,000, (b) £20,000, (c) £30,000, (d) £40,000, (e) £50,000 and (f) £60,000.
Mr. Heathcoat-Amory [holding answer 31 October 1995]: Costs have not been calculated for the exact thresholds specified. Calculations have been done for the full-year revenue effects of raising the VAT registration threshold to the following levels:
VAT registration
threshold
|£60,000 |£75,000 |£100,000
---------------------------------------------------------------
Revenue effect (£ million) |-£120 |-£245 |-£425
It should also be noted that the EC sixth VAT directive restricts increases in the VAT threshold to those which "maintain its value in real terms".
Windfall Taxes
Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer if he will make a statement in his Department's policy in respect of windfall taxes; and if he will make a statement. [40827]
Mr. Jack: It would be inappropriate to comment on tax matters at this stage in the Budget cycle.
Beer Duty
Mr. Martyn Jones: To ask the Chancellor of the Exchequer what research has been undertaken on the revenue effect of lowering the level of excise duty on beer, on sources of tax revenue other than excise duty and directly associated VAT. [38476]
Mr. Heathcoat-Amory: Government costings of a cut in beer duty, published in the tax ready reckoner, allow for the direct effects on indirect tax revenues when consumers switch expenditure from other goods to beer. These calculations make use of a model developed by the Institute for Fiscal Studies, based on detailed data on how demand for individual goods and services has responded to price changes in the past.
Following through the impact on other sources of tax revenue would require assumptions about the stance of fiscal and monetary policy. It is that overall policy stance that is the prime determinant of the effect on receipts, which would require simulation on a macro-economic model, such as that of the Treasury.
The Brewers and Licensed Retailers Association has published its own estimates of the effect on government
Column 256
revenues of a reduction in beer duty, most recently in "A New Deal: A Memorandum to HM Treasury", June 1995.Mr. William O'Brien: To ask the Chancellor of the Exchequer what is the estimate of income from taxes on beers, wines, spirits, tobacco and cigarettes for the current year. [40604]
Mr. Heathcoat-Amory: The summer economic forecast published in June estimated revenues for the current year to be as follows:
|£ billion
---------------------------------------
Beers (and ciders) |2.7
Wines |1.2
Spirits |1.9
Tobacco |7.3
Tax Avoidance
Mr. Hain: To ask the Chancellor of the Exchequer (1) what assessment he has made of the amount of corporate taxation avoidance for each year since 1979; [38865]
(2) what assessment he has made of the amount of capital gains taxation avoidance for each year since 1979. [38866]
Mr. Jack: We continue to monitor examples of the exploitation of tax regulations which result in tax loss. Analysis of these is one of the key factors in determining each year new policies designed to counter avoidance.
Income Tax
Mr. Nigel Griffiths: To ask the Chancellor of the Exchequer how many taxpayers on PAYE have gross incomes (a) under £10,00, (b) £25,000 (c) £50,000, (d) £75,000, (e) £100,000, (f) £125,000, (g) £150,000, (h) £175,000, (i) £200,000 and (j) over £250, 000, specifying in each case the average amount of income subject to PAYE. [39113]
Mr. Jack: Available estimates for 1995 95 are given in the table.
|Taxpayers
|with a source
|of income
Range of Gross |subject to |Gross |Average
Income<1> |PAYE |Income<1> |PAYE income
|Thousands |£ million |£<21>
------------------------------------------------------------------------------
£0-£10,000 |8,000 |54,800 |5,780
£10,000-£25,000 |11,200 |179,000 |15,100
£25,000-£50,000 |2,400 |77,800 |30,200
£50,000-£75,000 |240 |14,500 |54,000
£75,000-£100,000 |70 |5,610 |72,300
£100,000 and over |80 |14,800 |147,000
Total |22,000 |346,000 |14,400
<1>Gross income is defined as total income for income tax purposes. It
excludes income from certain social security benefits and some investment
income such as national savings certificates.
<2>Main and subsidiary source schedule E income, occupational pensions, other
schedule E income and taxable expenses and benefits.
Mr. McMaster: To ask the Chancellor of the Exchequer by how much the basic rate of income tax would be increased to raise an additional £1,000 million in revenue; how much the basic rate of income tax would be increased to raise this sum if the spread of all taxation was consistent with that on 1 June; and if he will make a statement. [39293]
Mr. Jack: The basic rate of income tax would need to be raised by about p.
Mr. Bayley: To ask the Chancellor of the Exchequer if he will estimate the cost in 1996 97 and a full year of widening the 20p band of tax to the degree necessary to make half of all taxpayers liable at the 20p rate of tax; and if he will indicate the upper limit of the 20p rate that would be necessary to achieve this. [40775]
Mr. Jack [holding answer 31 October 1995]: The lower rate band would need to be widened to £8,500. The direct revenue cost would be about £4.1 billion in a full year at 1996 97 income levels. This estimate includes consequential effects on the yield of capital gains.
Mr. Bayley: To ask the Chancellor of the Exchequer if he will provide figures for (a) the number of higher rate taxpayers and (b) the total number of taxpayers on gross incomes of between £31, 000 and £40,000 in £1,000 bands. [40786]
Mr. Jack [holding answer 31 October 1995]: Provisional estimates for 1995 96 are given in the table.
|Number of |Higher rate
|taxpayers in |taxpayers in
Range of gross |1995-96 |1995-96
income<1>
£ |Thousands
-------------------------------------------------------------
£31,000-£32,000 |170 |160
£32,000-£33,000 |120 |120
£33,000-£34,000 |120 |120
£34,000-£35,000 |110 |110
£35,000-£36,000 |120 |120
£36,000-£37,000 |90 |90
£37,000-£38,000 |80 |80
£38,000-£39,000 |70 |70
£39,000-£40,000 |60 |60
<1>Gross income is defined as total income for income tax
purposes. It excludes income from certain social security
benefits and some investment income such as national savings
certificates.
Mr. Bayley: To ask the Chancellor of the Exchequer if he will estimate the cost in 1996 97 and a full year of reducing the number of people paying tax at the higher rate to (a) 2 million, (b) 1.5 million, (c) 1 million, (d) 0.75 million and (e) 0.5 million indicating in each case the upper limit for the 25p rate. [40776]
Mr. Jack [holding answer 31 October 1995]: Estimated full- year costs at 1996 97 income levels are given in the table.
|Full year
Reduction in the |revenue cost at |Basic rate limit
number of
higher rate |1996-97 levels |assumed
taxpayers to
|£ billion
--------------------------------------------------------------------
2 million |0.4 |26,500
1.5 million |1.3 |29,800
1 million |2.3 |35,300
0.75 million |3.0 |40,300
0.5 million |3.6 |46,300
Allowances and Reliefs
Mr. Nigel Griffiths: To ask the Chancellor of the Exchequer if he will update his answer of 11 February 1992 to the hon. Member for Monklands, West (Mr. Clarke), Official Report, column 429 , on the effect on Treasury revenues of introducing limits on allowances and reliefs, including in the calculation only those allowances and reliefs taken at the marginal rate. [39099]
Mr. Jack: It is estimated that at 1995 96 levels of income the introduction of the upper limits specified would yield the following:
|Yield in full
Upper limit for |year
total allowances
and reliefs<1>
£ |£ million
---------------------------------------------------
9,000 |560
10,000 |490
11,000 |430
12,000 |380
13,000 |340
14,000 |310
15,000 |290
16,000 |260
<1> Including only allowances and reliefs given at
marginal rates.
The number of people who would be affected are as follows:
£ Thousands
|Basic rate
|taxpayers,
Upper limit for |lower rate
total
allowances and |taxpayers and |Higher rate
reliefs<1>
£ |non taxpayers |taxpayers
----------------------------------------------------------------
9,000 |50 |180
10,000 |30 |140
11,000 |30 |110
12,000 |20 |90
13,000 |10 |80
14,000 |10 |70
15,000 |10 |60
16,000 |10 |50
<1> Including only allowances and reliefs given at marginal
rates.
Fewer than 10,000 basic rate taxpayers would become higher rate taxpayers.
The estimates do not take account of any behavioural effects which might result from the introduction of such a limit.
Capital Gains and Inheritance Tax
Mr. Nigel Griffiths: To ask the Chancellor of the Exchequer what is the full-year cost of abolition of (a) capital gains tax and (b) inheritance tax. [39103]
Column 259
Mr. Jack: Receipts from capital gains tax, excluding tax on gains of companies, and inheritance tax are forecast to be £1.1 billion and £1.6 billion respectively in 1996 97.
Private Finance Initiative
Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is the current estimate of the amount of public sector capital investment which will have been approved under the private finance initiative by the end of 1995; to what extent the estimate has changed; and if he will make a statement. [39345]
Mr. Jack: Information on private finance projects is assembled in the form of total contract values rather than specifically public sector capital investment. Information on the numerous smaller contracts is not kept centrally, but at the last Budget the Chancellor announced that contracts with a capital value of £5 billion were due to be signed in this financial year. We are on target.
Excise Verification Officers
Mr. Martyn Jones: To ask the Chancellor of the Exchequer how many excise verification officers were deployed by Her Majesty's Customs and Excise in (a) 1993, (b) 1994 and (c) 1995. [40208]
Mr. Heathcoat-Amory: The information is not available in the format requested. In the financial year 1993 94 and 1994 95 some 250 staff years were assigned to single market excise work; the majority of these were specially trained excise verification officers. In the financial year 1995 96 an additional 12 staff years were designated to counter excise offences.
National Grid Flotation
Mr. Hanson: To ask the Chancellor of the Exchequer if he will make a statement on the agreements reached between the Inland Revenue and the regional electricity companies over tax liabilities in relation to the flotation of the National Grid, with particular reference to letters of comfort issued by the Inland Revenue. [40571]
Mr. Jack: The tax affairs of particular companies are a confidential matter between those companies and the Inland Revenue.
Termination of Employment Payments
Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is his estimate of the cost in 1994 95 of tax relief given at a rate of (a) 40 per cent. and (b) 25 per cent. on the first £30,000 of payments made on termination of employment. [39142]
Mr. Jack [holding answer 24 October 1995]: The total cost of tax relief on the first £30,000 of payments made on termination of employment is estimated to be about £1,600 million in 1994 95. A breakdown of this figure at each marginal tax rate is given in the following table:
Cost of tax relief |£ million
------------------------------------------------------------------
Lower rate of 20 per cent. |50
Basic rate of 25 per cent. |800
Higher rate of 40 per cent. |750
Total |1,600
Private Finance Panel
Mrs. Beckett: To ask the Chancellor of the Exchequer what are the names, declared interests, date of appointment and reason for selection of the members of the Private Finance Panel [39381]
Mr. Jack [holding answer 26 October 1995]: The current members and main interests of the Private Finance Panel are:
Sir Christopher Bland
Chairman, NFC Plc, Life Sciences International plc and Hammersmith Hospitals Trust.
Mr. Malcolm R. Bates
Deputy Managing Director, GEC; Non-executive Director, Enterprise Oil.
Mr. Allan Gormly CBE
Chairman, Royal Insurance Holdings plc; Joint Deputy Chairman, Trafalgar House plc; Director, National Grid Co. plc, BPB Industries plc, Brixton Estate plc, Eurorail Ltd.
Mr. Hugh R. Jenkins
Chief Executive, Prudential Portfolio Managers; Director, Prudential Corporation; Member, DoE Property Advisory Group. Mr. Pen Kent
Director, Bank of England.
Ms Sheila V. Masters
Partner, KPMG Peat Marwick; Non-executive Director, Bank of England; Non- executive Member, Inland Revenue Management Board and NHS Policy Board.
Sir Brian Pearse
Chairman, The Housing Corporation, Lucas Industries, British Invisibles and Young Enterprise. Director, Smith and Nephew plc, Financial Reporting Council, BOTB, London First Centre.
Mr. Neville Simms
Group Chief Executive, Tarmac plc; Non-executive Director, Courtaulds plc.
Mr. Alastair Ross Goobey
Chief Executive, PosTel Investment Management; Non-executive Director Cheltenham & Gloucester Building Society; Non-executive Director, TR Property Investment Trust.
Mr. Murray Stuart
Chairman, Scottish Power; Deputy Chairman, Audit Commission; Director, Hill Samuel.
Mr. Steve Robson
Director (Finance, Regulation and Industry), HM Treasury. All the members were appointed in November 1993, with the exceptions of Sir Christopher Bland (November 1994), Mr. Ross Goobey (September 1995) and Mr. Stuart (October 1995).
The panel was selected, in discussions between both the previous and present chairmen and myself, in order to bring a mixture of experience and expertise to the task of promoting the progress of the private finance initiative.
Private Medical Insurance
Mrs. Beckett: To ask the Chancellor of the Exchequer (1) what discussions have taken place, and with whom, about extending private medical insurance tax relief to
Column 261
those policies specifically designed to cover long-term care needs; [39383](2) what representations have been made to his Department concerning extending private medical insurance tax relief to those policies specifically designed to cover long-term care needs. [39384]
Mr. Jack [holding answer 26 October 1995]: The Treasury receives representations from, and has discussions with, many individuals and organisations with regard to taxation issues including tax relief for policies covering long-term care.
Taxation
Mr. Bayley: To ask the Chancellor of the Exchequer if he will give his best estimate at 1995 96 prices and in cash terms for the total amount of (a) direct and (b) indirect tax paid since 1945 by (i) a married man on average earnings with two children where only the man is working and (ii) a single person on three quarters of average earnings. [40781]
Mr. Jack [holding answer 31 October 1995]: Tables showing the burden of direct taxes and indirect taxes on various specimen households since 1978 79 are shown in the tax-benefit reference manual, copies of which are held in the House of Commons Library. Comparable figures for both direct and indirect taxes are not available for earlier years.
Corporation Tax
Mr. Bayley: To ask the Chancellor of the Exchequer if he will give the number of companies receiving corporation tax repayments in excess of £250 million in 1994 95 or the latest available year. [40785]
Mr. Jack [holding answer 31 October 1995]: Information held centrally shows that no repayment of corporation tax exceeded £250 million in 1994 95, the latest available year.
Company Dividends
Mr. Bayley: To ask the Chancellor of the Exchequer what action he proposes to take on the use of special dividends in relation to takeovers and mergers. [40779]
Mr. Jack [holding answer 31 October 1995]: Dividend policy is a matter for the private sector companies concerned.
Inheritance Tax
Mr. Bayley: To ask the Chancellor of the Exchequer if he will give for the latest available year for estates valued at over (a) £2 million, (b) £3 million, (c) £4 million, (d) £5 million and (e) £6 million, (i) the number of estates notified for probate, (ii) the inheritance tax raised and (iii) the value of exemptions. [40784]
Mr. Jack [holding answer 31 October 1995]: Provisional estimates for estates applying for grants of representation where death occurred in the financial year 1991 92, and where the net estate was valued at £2
Column 262
million or over, are given. Figures for more recent years are not available.
|1991-92
-----------------------------------------------------------------------
(i) Number of estates applying for grants of
representations |217
(ii) Inheritance tax liabilities |£140 million
(iii) Total capital value of exemptions and
reliefs<1> |£390 million
<1> Including value of IHT threshold.
A further breakdown of estates over £2 million cannot be reliably estimated and, in any case, the numbers involved may be too small to give adequate protection to the confidentiality of individual estates.
FOREIGN AND COMMONWEALTH AFFAIRS
Former Yugoslavia
Mr. David Nicholson: To ask the Secretary of State for Foreign and Commonwealth Affairs if he will make a statement on Her Majesty's Government's policy on the recognition of states and boundaries following policy decisions taken in respect of the successor states of the former Yugoslavia. [40703]
Sir Nicholas Bonsor: The United Kingdom recognised the Republics of Croatia and Slovenia on 15 January 1992, the Republic of Bosnia-Herzegovina on 7 April 1992 and the former Yugoslav Republic of Macedonia on 8 April 1993. The United Kingdom does not recognise the statehood of the Federal Republic of Yugoslavia--Serbia and Montenegro. Succession issues, such as the division of assets and liabilities, will be resolved after the conclusion of the peace process.
United States of America
Mr. David Nicholson: To ask the Secretary of State for Foreign and Commonwealth Affairs how many representations he has received regarding United Kingdom citizens refused entry or re-entry into the United States of America at United States' ports of entry in the last five years; and how many of these involved United Kingdom citizens seeking to return to the United States of America after a visit to Canada. [40692]
Mr. Hanley: Eleven and none respectively.
Foreign Affairs Council
Ms Quin: To ask the Secretary of State for Foreign and Commonwealth Affairs if he will make a statement on the outcome of the EU Foreign Affairs Council of 2 and 3 October. [40111]
Mr. David Davis: The outcome of the Foreign Affairs Council of 2 October was recorded in a letter from the Minister of State for Foreign and Commonwealth Affairs the hon. Member for Boothferry, to the Chairman of the Select Committee on Foreign Affairs. Copies of the letter have been placed in the Libraries of the House.
Column 263
Bankruptcy Petition
Mrs. Roche: To ask the Secretary of State for Foreign and Commonwealth Affairs how many petitions for bankruptcy have been begun by his Department for businesses with under 500 employees in each of the last five years. [40524]
| Next Section
| Home Page |