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Indonesia

Mr. Jon Owen Jones: To ask the Secretary of State for Foreign and Commonwealth Affairs how many Indonesian police officers have received training in the maintenance of public order in each year since 1990 under the police management training project (a) in the United Kingdom and (b) in Indonesia by United Kingdom police officers. [22876]

Mr. Hanley: The training provided under this project has included courses on personnel management, business administration, training management, organisation development, leadership, and training for trainers, as well as attachments to UK police forces. It has not included training in the maintenance of public order.

Research Establishments

Mrs. Anne Campbell: To ask the Secretary of State for Foreign and Commonwealth Affairs which former public sector research establishments in the Overseas Development Administration have been privatised since 1979; and which public sector research establishments in the Overseas Development Administration are currently undergoing reviews with a view to placing them in the private sector. [21940]

Mr. Hanley: From 1979 to date, no ODA research establishment has been transferred to the private sector. Over the period, a number of separate bodies were brought together to form the Natural Resources Institute. The transfer of the NRI to the private sector is in progress; a preferred bidder was announced on 5 March, Official Report, column 166.

27 Mar 1996 : Column: 609

TREASURY

Income Tax

Mr. Forman: To ask the Chancellor of the Exchequer what was taxable income after all allowances and reliefs as a percentage of total taxpayers' income in (a) 1979, (b) 1983, (c) 1987, (d) 1992 and (e) the latest year for which figures are available. [20344]

Mr. Jack: Estimates based on the survey of personal incomes are given in the table. A comparable figure is not available for 1996-97. For years prior to 1994-95, the married couple's allowance and mortgage interest relief affected the calculation of taxable income. From 1994-95, these have been available at a specified rate, so they no longer affect the calculation of taxable income. Taxable income--after allowances and reliefs given at marginal rates--on the new basis as a percentage of total taxpayers' income is estimated to be 73 per cent. in 1996-97.

Year	Taxable income after all allowances and reliefs as a percentage of total taxpayers' income (per cent.)
1978-79	61
1982-83	62
1986-87	59
1991-92	62
1996-97	--

Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is his estimate of the additional annual revenue which would be raised from Welsh taxpayers if the basic rate of income tax were increased from 24 to 25 per cent. [22688]

Mr. Jack [holding answer 26 March 1996]: It is not possible to provide a reliable breakdown below United Kingdom level for 1996-97. The latest available information is for 1993-94. The full-year yield from an increase in the basic rate of tax under the 1993-94 tax regime and at 1993-94 income levels is £1,600 million for the United Kingdom and £60 million for Wales.

Privatisation

Dr. Goodson-Wickes: To ask the Chancellor of the Exchequer what guidelines the Government have produced in relation to prospectuses for privatisation of public utilities. [20693]

Mr. Jack [holding answer 25 March 1996]: At the time of an initial or subsequent offer, the Government, as seller of the shares, and the company concerned, as issuer of the shares to be sold, are subject to the same legal and regulatory framework as other vendors or issuers. There are no guidelines relating specifically to the prospectuses for offers of shares in privatisations.

27 Mar 1996 : Column: 610

Public Sector Borrowing

Mr. Sedgemore: To ask the Chancellor of the Exchequer in which years since 1978-79 the public sector borrowed more than was required to finance its net capital spending. [22389]

Mrs. Angela Knight [holding answer 25 March 1996]: The public sector borrowing requirement exceeded net capital spending in the years 1978-79 to 1985-86 inclusive and 1991-92 to 1994-95 inclusive.

Small Pension Schemes

Mr. Timms: To ask the Chancellor of the Exchequer if he will estimate the total number of small self-administered pension schemes at the most recent date for which figures are available. [23055]

Mr. Jack: Information held by the Inland Revenue's pension schemes office shows that there are currently about 28,000 small self-administered pension schemes.

Mr. Timms: To ask the Chancellor of the Exchequer how many Inland Revenue staff are engaged in work relating directly to the administration of small, self-administered pension schemes. [23054]

Mr. Jack: Approximately 60 full-time staff units of the Inland Revenue's pension schemes office are engaged in work relating directly to the tax approval and monitoring of small self-administered pension schemes. In addition, some staff in local tax offices are periodically involved in this work, as a consequence of dealing with the tax affairs of specific companies and individuals.

Personal Tax Allowance

Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is his estimate of the revenue which would be raised by restricting the value of the personal tax allowance to relief of tax at the 24 per cent. rate and below. [22833]

Mr. Jack [holding answer 26 March 1996]: The estimated full-year yield at 1996-97 income levels from restricting personal allowances to the basic rate is £1.6 billion.

Mr. Bruce: To ask the Chancellor of the Exchequer what is his estimate of the full year cost to the Exchequer of raising the value of the personal tax allowance by (a) £100, (b) £200, (c) £300, (d) £400, (e) £500, (f) £1,000, (g) £1,500 and (h) £2,000. [22832]

Mr. Jack [holding answer 26 March 1996]: Estimates are given in the table.

Estimated full year costs at 1996-97 income levels (£ billion)

Increase in non aged and aged personal allowance£	Full year cost £ billion
100	0.6
200	1.2
300	1.8
400	2.4
500	3.1
1,000	6.0
1,500	9.0
2,000	11.5

27 Mar 1996 : Column: 611

Married Couple's Allowance

Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is the present annual cost to the Exchequer of the married couple's allowance. [22830]

Mr. Jack [holding answer 26 March 1996]: The estimated full-year cost at 1996-97 income levels is £3.3 billion. This includes the cost of allowances related to the married couple's allowance--the additional personal allowance and the widow's bereavement allowance.

Taxation

Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is his estimate of the addition to Exchequer revenues which would result from raising the basic rate of tax from 24 per cent. to 25 per cent. in (a) 1996-97, (b) 1997-98, (c) 1998-99, (d) 1999-2000 and (e) 2000-2001. [22834]

Mr. Jack [holding answer 26 March 1996]: The estimated full-year yield would be about £1.6 billion at 1996-97 income levels. The yields for future years would depend on levels of incomes, tax reliefs and allowances in those years.

Mortgage Interest Tax Relief

Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is the present annual cost to the Exchequer of mortgage interest tax relief at source. [22831]

Mr. Jack [holding answer 26 March 1996]: In 1995-96, the estimated total cost of mortgage interest relief is about £2.7 billion, of which £2.6 billion is given through the MIRAS--mortgage interest relief at source--scheme.

These figures are based on the assumption, by convention, of no change from the current estimated average building society interest rate of 7.3 per cent. The rate of relief is 15 per cent.

VAT (Historic Buildings)

Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is his estimate of the cost of ending the payment of value added tax on repairs to historic buildings. [22690]

Mr. Heathcoat-Amory [holding answer 26 March 1996]: The best estimate is £60 million per year.

Tobacco Duty

Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is his estimate of the full-year revenue effect of raising the level of tobacco duty by the equivalent of 5p extra on a standard packet of cigarettes. [22691]

Mr. Heathcoat-Amory [holding answer 26 March 1996]: The Treasury publication "Tax Ready Reckoner and Tax Reliefs" shows that the estimated full-year revenue effect of raising the level of tobacco duty by 5p is £175 million.

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