---

TREASURY

Close Companies

Mr. MacShane: To ask the Chancellor of the Exchequer how many individuals declared themselves close company men for the purposes of tax relief in each of the last three years. [18172]

Mr. Jack: Corporation tax records held centrally do not enable us to identify close companies or those with only one individual associate.

Former British Rail Employees (Travel Passes)

Mr. Bayley: To ask the Chancellor of the Exchequer how the Inland Revenue calculates the personal tax liability for railway status travel passes and staff travelcards issued to former British Rail employees who now work for private railway companies; what estimate he has made of the revenue which will be raised in a full tax year as a result of tax deductions for these travel passes and cards; and what tax deductions were made for these passes and cards when issued by British Rail to its own employees. [19608]

Mr. Jack: Employees are generally liable to tax on vouchers for free or cheap travel. The taxable benefit is the cost to the employer of providing the voucher. However, there is statutory exemption from the tax charge for British Rail employees earning less than £8,500 per year. This exemption continues for people who were

14 Mar 1996 : Column: 687

employed by British Rail on 11 January 1994, even if as a result of the Railways Act they are transferred to Railtrack, a train operating company, or certain other successor bodies which are engaged in the railway industry.

No estimate exist of the amounts of revenue raised, now or in the past, in connection with the issue of travel passes and cards.

Smuggling

Mr. Gordon Prentice: To ask the Chancellor of the Exchequer how many smuggling operations have been broken up in each year since 1987; and what estimate he has made of the extent of smuggling. [19857]

Mr. Heathcoat-Amory: No statistics are available for years prior to 1990. The number of smuggling organisations which have been broken up as a result of the work of the Customs and Excise investigation division in each year since then is as follows:

1990-91: 180
1991-92: 183
1992-93: 178
1993-94: 188
1994-95: 172

There are too many uncertainties to form any reliable estimate of the extent of smuggling of prohibited or restricted goods. Customs and Excise is at present working with the drinks and tobacco industries to improve estimates of the extent of smuggling of excise duty goods.

EU Budget

Mr. Radice: To ask the Chancellor of the Exchequer if he will list the net payments made to the European Union budget by the 12 member states in 1994, on a per capita basis. [20464]

Mr. Heathcoat-Amory: The table sets out the figures. These are drawn from the European Court of Auditors' calculations of member states' total financial contributions to and receipts from the European budget published in the "Annual Report covering the financial year 1994". Net payments figures show the balance from the two sides of the budget, by deducting total receipts from the gross contribution for each member state. A minus sign therefore indicates that a member state receives more from the EU budget than it pays.

The figures for net payments can only be indicative because the Court of Auditors does not allocate all Community spending by member states. In particular, administrative spending in Belgium is not fully attributed. In addition, net payments can vary significantly from year to year owing to adjustments in own resource payments and fluctuations in receipts.

The Commission has committed itself to provide a detailed breakdown of member states' receipts from the Community budget on an annual basis once the new own resources decision comes into force. This, together with Commission figures on member states' gross contributions, should help provide us with more information about member states' net payments.

14 Mar 1996 : Column: 688

Net payments to the EU budget in 1994 (in ecu per head)

Germany	167.7
Netherlands	119.6
France	45.4
Italy	44.5
Belgium	30.6
UK	19.9
Denmark	-38.2
Spain	-79.7
Portugal	-184.5
Greece	-370.4
Ireland	-486.7
Luxembourg	-634.3

These figures are net of the UK's abatement.

Income Tax

Mr. Forman: To ask the Chancellor of the Exchequer what was the average rate of income tax in (a) 1979, (b) 1983, (c) 1987, (d) 1992 and (e) the latest year for which figures are available for those taxpayers on (a) half average personal income, (b) average personal income and (c) twice average personal income. [20345]

Mr. Jack: Standard comparisons are based on calculating income tax liabilities with incomes at multiples of full-time male average earnings--adult rates, all occupations. These are given in tables 13.6a to 13.6c of the 1995-96 tax benefit reference manual, a copy of which can be found in the Library.

Estimates for 1996-97 are given in the table.

	Multiple of average earnings(2)
	0.5	1	2
Single person	13.7	18.9	26.1
One earner married couple with no children	11.1	17.6	25.5
One earner married with two children under 11(3)	1.3	12.6	23.0

(2) Full time males, adult rates, all occupations.

(3) Net of child benefit.

Economic and Monetary Union

Mr. Llew Smith: To ask the Chancellor of the Exchequer what estimate he has made of the effect on employment of the measures necessary to meet the budget deficit criteria for membership of the European monetary union. [20336]

Mr. Waldegrave: None. It is in any case the Government's objective to bring the public sector borrowing requirement back towards balance over the medium term. The achievement of sound public finances is a necessary condition for a sustained increase in employment.

Mr. Andrew Smith: To ask the Chancellor of the Exchequer if he will make a statement on the most recent recommendations made by the European monetary committee on the progress of the United Kingdom towards achieving the Maastricht convergence criteria for economic and monetary union. [20597]

14 Mar 1996 : Column: 689

Mr. Kenneth Clarke: Article 109c of the treaty on European Union explains the role of the monetary committee in preparing the work of the Council. The most recent Council recommendation on the progress of the UK towards achieving the Maastricht convergence criteria was the recommendation of 12 July 1995 with a view to bringing an end to the situation of an excessive deficit in the UK.

Exports (Wales)

Mr. Llwyd: To ask the Chancellor of the Exchequer what was the total value of exports from Wales in each of the past five years; and if he will make a statement. [20648]

Mr. Heathcoat-Amory: The location of the business enterprise making an export is not held by HM Customs and Excise; only the address registered for VAT purposes is available which may be at a different location within the UK. Consequently regional analyses of the trade statistics are not produced, and information relating to the value of exports by business enterprises located in Wales is not available.

Scott Inquiry

Mrs. Jane Kennedy: To ask the Chancellor of the Exchequer how many persons and at what level in his Department were involved in considering the Government's response to the report of the Scott inquiry. [16560]

Mr. Kenneth Clarke [holding answer 22 February 1996]: I refer the hon. Member to the answer given by my right hon. Friend the Prime Minister on 22 February, Official Report, columns 239-40.

Building Societies Review

Mr. French: To ask the Chancellor of the Exchequer when he plans to publish his building societies review; and if he will make a statement. [18563]

Mrs. Angela Knight [holding answer 4 March 1996]: I hope to publish a draft Building Societies Bill on Monday 18 March, for three months' consultation.

Public Bodies

Dr. Wright: To ask the Chancellor of the Exchequer which of the advisory non-departmental public bodies sponsored by his Department have a statutory base, and which (a) publish their advice to Government, (b) publish an annual report and (c) lay an annual report before Parliament (i) under a statutory requirement and (ii) voluntarily. [20089]

Mrs. Angela Knight [holding answer 12 March 1996]: The School Teachers Review Body has a statutory base. Its reports, containing its recommendations to the Government, are published under a statutory requirement and laid before Parliament. Similarly, the other pay review bodies'--covering the armed forces; doctors and dentists; nursing staff, midwives, health visitors and professions allied to medicine; and senior salaries--recommendations are published and laid before Parliament, but not under any specific statutory requirement.

14 Mar 1996 : Column: 690

Dr. Wright: To ask the Chancellor of the Exchequer which of the advisory non-departmental public bodies sponsored by his Department (a) hold public meetings, (b) conduct public consultation exercises, (c) conduct consultation exercises with outside commercial interests, (d) publish a register of members' interests, (e) publish agendas for meeting and (f) publish the minutes of meetings (i) under a statutory requirement and (ii) voluntarily. [20106]

Mrs. Knight [holding answer 12 March 1996]: The pay review bodies take evidence from the interested parties. The School Teachers Review Body does so under a statutory requirement. The other pay review bodies do so voluntarily.

---