---

TREASURY

Tax Complaints

Mr. Llwyd: To ask the Chancellor of the Exchequer (1) how many cases investigated by the revenue adjudicator in each year since 1993 have been settled; and if he will make a statement; [29601]

4 Jun 1996 : Column: 355

(2) how many complaints in each year since May 1993, have been fully investigated by the revenue adjudicator; and if he will make a statement. [29605]

Mr. Jack: The following table shows the number of full investigations of complaints about the Inland Revenue which the adjudicator completed in the three years to 31 March 1996:

Year	Complaints taken up for investigation	Complaints settled in the year
1993-94	308	105
1994-95	504	381
1995-96	470	495

On 31 March 1996, the adjudicator had 301 complaints under full investigation.

European Monetary Union

Mr. Sheerman: To ask the Chancellor of the Exchequer what assessment he has made of the levels of unemployment that would be optimal for successful economic convergence prior to entering the European monetary union. [30468]

Mr. Heathcoat-Amory: The criteria against which member states will be assessed when determining whether they have successfully converged prior to entering the European monetary union are set out in article 109j of the treaty establishing the European Community. Levels of unemployment are not included among these criteria. But having an efficient and flexible labour market increases competitiveness and generates growth and employment.

The United Kingdom labour market is one of the least regulated in the European Union with an impressive record on job creation, and we have more people in jobs and fewer out of work than any other major European country.

Parliamentary Questions

Mr. Donohoe: To ask the Chancellor of the Exchequer, pursuant to his answer of 26 March, Official Report, column 567, what was the average cost of answering an (a) oral and (b) written parliamentary question for April of the current year; and if he will put the information and statistics on which this calculation is based in the Library. [30470]

Mrs. Angela Knight: The information required to calculate the average cost of answering parliamentary questions for April 1996 is not yet available. The calculation is dependent upon the availability of data on movements in earnings, published annually in October. I am arranging for details of the basis of the April 1995 calculation to be placed in the Library.

Debt Servicing Bill

Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is his estimate of the annual reduction in the Government's debt servicing bill in the years (a) 1996-97, (b) 1997-98, (c) 1998-99, (d) 1999-2000 and (e) 2000-01 resulting from a fall in United Kingdom interest rates of 1.5 per cent. across all maturities of the yield curve. [30594]

4 Jun 1996 : Column: 356

Mrs. Angela Knight: The forecast reductions in net central Government interest payments resulting from a half of 1 per cent. fall in interest rates across the yield curve are as follows: (a) 1996-97 £0.3 billion, (b) 1997-98 £0.5 billion, (c) 1998-99 £0.6 billion, (d) 1999-2000 £0.7 billion, (e) 2000-2001 to £0.7 billion.

These reductions are calculated using the 1995 Budget forecast for borrowing and assume that the half point fall is sustained throughout the forecast.

Road Traffic Offences

Sir David Steel: To ask the Chancellor of the Exchequer if he will earmark a major proportion of revenue raised from road traffic penalties to be used for increased preventive measures. [30676]

Mr. Waldegrave: Revenue raised through either fines or taxes is paid into the Consolidated Fund. Priorities for public expenditure are settled through the public expenditure survey process.

Departmental Staff

Mr. Donohoe: To ask the Chancellor of the Exchequer if he will list (a) the number of (i) male and (ii) female employees, (b) the number of officials employed at each of the principal grades and the number and percentage of women employed at each of these grades and (c) the number of staff employed at administrative grades and the number and percentage of these staff who are women in his Department on 1 April. [30544]

Mr. Jack: The information for HM Treasury is given in the table. On 1 April 1996, all Treasury staff transferred from their old grades, into new, broad pay ranges. Staff who were in the old grades of administrative assistant and administrative officer are now in pay ranges A and B respectively.

	Male	Female	Total	Female (per cent.)
Pay range A	26	52	78	67
Pay range B	71	174	245	71
Pay range C	75	75	150	50
Pay range D	178	93	271	34
Pay range E	187	67	254	26
Pay range F	68	13	81	16
Pay range G	15	4	19	21
Pay range H	11	0	11	--
Total	631	478	1,109	43

Housing Stock Sales (VAT)

Mr. Donohoe: Top ask the Chancellor of the Exchequer what rate of value added tax pertains to the sale of housing stock owned by a development corporation to a housing association. [30542]

Mr. Heathcoat-Amory: Value added tax is not levied on the sale of housing, irrespective of who supplies it to whom. Generally, new housing is zero rated and other housing is exempt from VAT.

Private Investigators

Mr. Donohoe: To ask the Chancellor of the Exchequer what use his Department has made of private detective

4 Jun 1996 : Column: 357

agencies or investigators during 1995-96 and 1994-95; what agencies have been employed; for what purposes; and at what cost to his Department. [30560]

Mrs. Angela Knight: The Treasury has not used any private detective agencies or investigators during the years in question.

Vehicles (Disabled Use)

Mr. Kirkwood: To ask the Chancellor of the Exchequer (1) what guidance is given to local VAT offices to enable them to decide which types of vehicles are eligible for class three zero rating for disabled use; [30967]

(2) if he will list the rules of eligibility for class three vehicles to qualify for zero rating for disabled road use; and if he will make a statement; [30965]

(3) what plans he has to classify all-terrain vehicles as being eligible for class three zero rating for the purposes of VAT when used on public roads by people with disabilities; [30964]

(4) what measures would be required to classify all-terrain vehicles as eligible for class three zero rating; [30968]

(5) if he will list those types of vehicle which currently qualify for zero rating for disabled purposes on public roads. [30966]

Mr. Heathcoat-Amory: The legal definition of an invalid carriage, under the Chronically Sick and Disabled Person's Act 1970, is a vehicle constructed or adapted for the use of a disabled person. For VAT purposes class three invalid carriages, like classes one and two qualify for zero rating when supplied to a disabled person or to a charity which makes them available for use by a disabled person. The construction requirements for class three invalid carriages are set out in The Use of Invalid Carriages on Highways Regulations 1988 which are a matter for my right hon. Friend the Secretary of State for Transport.

For VAT purposes all-terrain vehicles will qualify for zero rating if they are designed solely for use by disabled people when supplied to a disabled person or to a charity for making available to disabled people. Local VAT offices are issued with general guidance on what equipment is designed solely for use by a disabled person. The only types of vehicles for use on public roads qualifying for the zero rate are those class three invalid carriages which are permitted to use the roads.

Investment Income Surcharge

Sir Cranley Onslow: To ask the Chancellor of the Exchequer what estimate he has made of the probable yield of an investment income surcharge in the year 1997-98 at the equivalent rates to those abolished in 1984. [30995]

Mr. Jack: The estimated full-year yield if introducing a 15 per cent. surcharge to investment income above £13,000, which is the 1983-84 level of revalorisation to 1996-97, would be about £1.1 billion at 1996-97 income levels. The yield for 1997-98 would depend on levels of incomes in that year.

4 Jun 1996 : Column: 358

Assets

Mr. Michael Brown: To ask the Chancellor of the Exchequer what is the total value of (a) United Kingdom assets based overseas and (b) foreign-owned assets based in the United Kingdom. [30797]

Mrs. Angela Knight: The total value of identified United Kingdom overseas assets recorded at the end of 1995 was £1,613 billion. The total value of identified UK liabilities recorded at the end of 1995 was £1,597 billion.

---