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EU Contributions
Sir Teddy Taylor: To ask the Chancellor of the Exchequer what estimate he has made of the gross contribution to be made to the European Union in the
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calendar year 1996 and the appropriate net contribution; and if he will publish a table showing these figures for the previous four years. [24068]
Mr. Heathcoat-Amory: The Government's forecast of the United Kingdom's gross and net contribution to the European Community in 1996 will shortly be published in the annual White Paper, "Statement on the Community Budget". Outturn figures for the years 1992 to 1995 are set out in the table:
| Year | Gross contributions before abatement | Abatement | Gross contributions after abatement | Public sector receipts | Net contribution after abatement and public sector receipts |
|---|---|---|---|---|---|
| 1992 | 6,738 | -1,881 | 4,857 | -2,827 | 2,030 |
| 1993 | 7,985 | -2,539 | 5,446 | -3,291 | 2,155 |
| 1994 | 7,189 | -1,726 | 5,463 | -3,253 | 2,211 |
| 1995 | 8,889 | -1,207 | 7,682 | -3,522 | 4,160 |
Income Tax
Mr. Forman: To ask the Chancellor of the Exchequer, pursuant to his answer of 14 March, Official Report, column 688, what is his estimate of the average rate of income tax in 1996-97 for (a) a two-earner married couple with no children and (b) a two-earner married couple with two children under 11 years of age, if the households concerned are on (i) half average household income, (ii) average household income and (iii) twice average household income. [24105]
Mr. Jack: Standard comparisons are based on calculating income tax liabilities with incomes at multiples of full-time male average earnings and full-time female average earnings--adult rates, all occupations. Estimates for 1996-97 are given in the table.
| Multiple of average earnings(7) | |||
|---|---|---|---|
| 0.5 | 1 | 2 | |
| Two-earner married couple with no children | 10.6 | 17.3 | 23.5 |
| Two-earner married couple with two children under 11(8) | 4.9 | 14.4 | 22.0 |
(7) Full-time males plus full-time females on adult rates, all occupations.
(8) Net of child benefit.
Mr. McAllion: To ask the Chancellor of the Exchequer what was the percentage of their population paying the higher rate of income tax for each regional council area and district council area in Scotland. [23796]
Mr. Jack: Information derived from the survey of personal incomes for the larger Scottish regions in 1993-94 is shown in the table. I regret that reliable estimates are not available for the smaller regions or district council areas.
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| Number of higher rate taxpayers in 1993-94 expressed as a percentage of people aged 16 years or over | |
|---|---|
| Scotland | 3.0 |
| Central | 3.0 |
| Fife | 2.0 |
| Grampian | 4.8 |
| Highlands | 2.8 |
| Lothian | 3.9 |
| Strathclyde | 2.5 |
| Tayside | 2.8 |
Occupational Pension Schemes
Mr. Jim Cunningham: To ask the Chancellor of the Exchequer (1) what is the total sum contributed by employers to occupational pensions on behalf of employees in the last year for which figures are available; [23978]
- (2) what estimate he has made of the number of (a) higher rate taxpayers, (b) basic rate taxpayers and (c) lower rate taxpayers who benefit from employers' contributions to occupational pension schemes; [23976]
(3) how much of the tax relief on employers' occupational pension contributions is attributable to (a) higher rate taxpayers, (b) basic rate taxpayers and (c) lower rate taxpayers; [23979]
(4) what is the estimated average rate of tax relief on employers' contributions to occupational pension schemes. [23977]
Mr. Jack: The latest estimate, which is still provisional, is that total employers' contributions to occupational pensions 1994-95 were about £10,300 million. Information is not available to enable employers' contributions to be related to particular individuals. The revenue cost of not treating employers' contributions as a taxable benefit in kind of the employees is based on an average marginal tax rate of about 28 per cent., giving a cost of tax relief of around £2,900 million. This assumes that the distribution of marginal tax rate is similar to that of employees generally, but it would be misleading to provide the more detailed information requested on the basis of very general assumptions.
Mr. Cunningham: To ask the Chancellor of the Exchequer if he will estimate the number of employees in pensionable employment whose pension entitlement is not at present covered by the earnings ceiling. [23980]
Mr. Jack: The information is not available centrally. Only the trustees of individual occupational schemes would be able to provide this information.
Unemployment Statistics
Mr. Ieuan Wyn Jones: To ask the Chancellor of the Exchequer what is the number of unemployed persons in (a) the United Kingdom and (b) Wales, aged under 25 years; how many have never attained full-time employment; how many have a higher education qualification; and if he will make a statement. [23800]
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Mrs. Angela Knight: Information available from the labour force survey for autumn--September to November--1995 is shown in the table. It is not seasonally adjusted.
| United Kingdom | Wales | |
|---|---|---|
| International Labour Organisation unemployed aged under 25 | 737,000 | 35,000 |
| Of which: Have a higher education qualification(9) | 80,000 | (10)-- |
| Never had a paid job | 295,000 | 12,000 |
| of which: in full-time education | 106,000 | (10)-- |
(9) Qualification above A-level or equivalent.
(10) Estimate below 10,000 not shown.
EDS Ltd.
Mr. Redmond: To ask the Chancellor of the Exchequer what savings to date have been made by his Department as a result of out-sourcing arrangements made with the EDS computer system; what assessment he has made of the equivalent costs for carrying out this work in-house; and if he will make a statement. [24235]
Mrs. Angela Knight: The Treasury currently has no out-sourcing arrangements with the EDS computer system.
Budget (Women)
Ms Jowell: To ask the Chancellor of the Exchequer (1) if he will ask his Department to conduct a separate analysis of the impact the measures in this year's Budget will have on women in advance of his autumn Budget statement; [22726]
- (2) what assessment his Department made in advance of the autumn Budget statement of the impact which the measures in last year's Budget would have on women. [22727]
Mr. Heathcoat-Amory: The impact of the Budget on all groups is considered very carefully.
VAT (Sanitary Products)
Ms Jowell: To ask the Chancellor of the Exchequer what was the estimated revenue generated from value added tax on sanitary products for women in each of the last four years; and what would be the estimated annual cost to the Treasury of reducing value added tax on sanitary products to the lowest permissible level. [22762]
Mr. Heathcoat-Amory: No actual figures are available on the revenue generated from value added tax on sanitary products for women; however, it is estimated to be of the order of £40 million annually. The estimated annual cost to the Treasury of reducing value added tax on sanitary products to 5 per cent. the lowest permissible level, is approximately £25 million.
Ms Jowell: To ask the Chancellor of the Exchequer what consideration his Department has given to reducing value added tax on sanitary products to a lower rate. [22763]
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Mr. Heathcoat-Amory: Since the last Labour Government agreed with other EU member states in 1977 that the UK would not extend the scope of its existing zero rates, it is not possible to zero-rate these products. Member states may apply to them a reduced rate of not less than 5 per cent., but it remains Government policy not to have a reduced rate for anything except domestic fuel and power in the interests of having as simple a rate structure for the tax as possible.
Unfunded Pension Liabilities
Mr. David Shaw: To ask the Chancellor of the Exchequer what assessment he has made of the adequacy of the dissemination of information among member states' Ministers and senior officials relating to unfunded pension liabilities and other member state unfunded liabilities in connection with a single European currency. [22624]
Mrs. Angela Knight: Measuring future pensions and other liabilities on a comparable basis for different countries is not straightforward, but studies have been undertaken by the OECD and others and widely disseminated. These suggest that, compared with other member states, the UK is in a relatively favourable position in this area.
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