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Capital Gains Tax
Mr. Malcolm Bruce: To ask the Chancellor of the Exchequer what is his estimate of the cost of in 1997-98 of abolishing capital gains tax; if he will estimate the number of individuals who would be better
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off in 1997-98 as a consequence of such a policy; if he will estimate the average annual monetary gain to each individual; and if he will make a statement on the plans he has to ensure that the abolition of capital gains tax does not open up a tax loophole resulting in the loss of income tax revenues. [3247]
Mr. Jack [holding answer 11 November 1996]: It is provisionally estimated that 105,000 taxpayers will have an aggregate capital gains tax liability of £1.3 billion for 1997-98. The average tax liability is around £12,400. These figures exclude gains made by companies which are charged to corporation tax.
It is not appropriate to comment further on possible changes to the tax system in the run-up to the Budget.
Births
Mr. Frank Field: To ask the Chancellor of the Exchequer how many births were registered in Great Britain in each of the last 15 years. [2950]
Mrs. Angela Knight [holding answer 12 November 1996]: The information falls within the responsibility of the chief executive of the Office for National Statistics. I have asked him to arrange for a reply to be given.
Letter from Tim Holt to Mr. Frank Field, dated 25 November 1996:
The Chancellor of the Exchequer has asked me to reply as the Director of the Office for National Statistics to your recent question on the number of live births that occurred in Great Britain in each of the last fifteen years.
The figures requested are shown in the attached table.
Year Live births 1981 703,546
1982 692,127
1983 694,212
1984 701,924
1985 723,093
1986 726,830
1987 747,752
1988 759,789
1989 751,205
1990 772,113
1991 766,241
1992 755,445
1993 736,755
1994 726,382
1995 708,189
Taxation (Tobacco and Alcohol)
Mr. Jim Cunningham: To ask the Chancellor of the Exchequer (1) how much revenue was received from taxation on tobacco sold in the United Kingdom in each year since 1992 (a) in real terms and (b) as a percentage change on the previous year; [4557]
- (2) how much revenue was received from taxation on alcohol sold in the United Kingdom in each year since 1992 (a) in real terms and (b) as a percentage change on the previous year. [4558]
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Mr. Oppenheim [holding answer 20 November 1996]: The information requested is given in the table:
| Tobacco tax in real terms (at 1995 prices) | Percentage change(51) | Alcohol tax in real terms (at 1995 prices) | Percentage change(51) | |
|---|---|---|---|---|
| £ million | £ million | |||
| 1992 | 8,520 | 7.6 | 9,260 | 3.8 |
| 1993 | 9,490 | 13.1 | 9,240 | 1.4 |
| 1994 | 9,250 | -0.2 | 9,550 | 5.8 |
| 1995 | 9,310 | 4.2 | 9,600 | 3.9 |
(51) The percentage change is the value of current price tax receipts compared to the previous year. The figures cover excise duty and VAT. Value added tax has been estimated from Office for National Statistics figures for consumers' expenditure on tobacco and alcohol.
Tax in real terms is calculated using the retail prices index (all items).
Mr. Cunningham: To ask the Chancellor of the Exchequer (1) what estimate he has made of revenue lost through the smuggling of tobacco into the United Kingdom for each year since 1992 (a) in real terms and (b) as a percentage change on the previous year; [4553]
- (2) what estimate he has made of revenue lost through the smuggling of alcohol into the United Kingdom for each year since 1992 (a) in real terms and (b) as a percentage change on the previous year. [4554]
Mr. Oppenheim [holding answer 20 November 1996]: Based on a survey conducted in June 1996, Customs has estimated that the annual revenue evaded through smuggling currently amounts to some £560 million for tobacco products and some £210 million for alcoholic drinks--these estimates do not include commercial fraud. Total revenue collected amounts to £18,640 million in 1995-96. The actual loss of revenue to the Exchequer will be less as some of the smuggling is likely to represent additional consumption. Estimates are not available for earlier years.
Mr. Cunningham: To ask the Chancellor of the Exchequer (1) how much revenue was received from duties on tobacco imported into the United Kingdom in each year since 1992 (a) in real terms and (b) as a percentage change on the previous year; [4555]
- (2) how much revenue was received from duties on alcohol imported into the United Kingdom in each year since 1992 (a) in real terms and (b) as a percentage change on the previous year. [4556]
Mr. Oppenheim [holding answer 20 November 1996]: Estimates of the excise duty on commercial imports of tobacco products and alcoholic drinks are shown below. Data for customs duties are not readily available.
| Tobacco products | Alcoholic drinks | |||
|---|---|---|---|---|
| Real terms at 1995 prices | Percentage change(52) | Real terms at 1995 prices | Percentage change(52) | |
| £ million | £ million | |||
| 1992 | 630 | -2.4 | 1,780 | 7.6 |
| 1993 | 640 | 4.5 | 1,870 | 6.9 |
| 1994 | 1,020 | 62.9 | 1,920 | 5.2 |
| 1995 | 930 | -6.4 | 1,790 | -3.5 |
(52) The percentage change in the value of current price duty receipts compared to the previous year.
Figures in real terms have been calculated using the retail prices index (all items).
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Customs and Excise
Mr. Jim Cunningham: To ask the Chancellor of the Exchequer what was the funding of Her Majesty's Customs and Excise in each year since 1992 (a) in real terms and (b) as a percentage change on the previous year. [4559]
Mr. Oppenheim [holding answer 20 November 1996]: The funding of Her Majesty's Customs and Excise in each year since 1992 in real terms, together with the percentage change on the previous year, is as follows:
| 1991-92 | 1992-93 | 1993-94 | 1994-95 | 1995-96 | 1996-97(53) | |
|---|---|---|---|---|---|---|
| £ million | 890.3 | 942.5 | 898.8 | 891.0 | 857.9 | 826.0 |
| Percentage change on previous year | 5.5 | 5.9 | -4.6 | -0.9 | -3.7 | -3.7 |
(53) Estimate.
The figures in 1992-93 are high because of costs associated with the implementation of the single market. Reductions from 1995-96 result largely from recommendations in the fundamental expenditure review which focused resources on risk, and increased intelligence and investigation activity. The impact of the FER is subject to evaluation and Ministers will consider future funding for Customs and Excise in the light of the outcome.
Resource Accounting
Mr. Tim Smith: To ask the Chancellor of the Exchequer what progress his Department is making with the introduction of resource accounting and budgeting; and in respect of which financial year he expects to publish the first set of resource accounts. [4995]
Mr. Oppenheim [holding answer 21 November 1996]: The Treasury will be introducing its resource accounting system on 1 April 1997. The Department, in common with others, is preparing to implement resource budgeting in time to form the basis for the 2000 survey. As set out in Cm 2929, the first published resource accounts for the Department and all other Departments will be in respect of 1999-2000.
Arms Sales
Mr. Tony Lloyd: To ask the Chancellor of the Exchequer what prosecutions he is considering in respect of arms sales to Rwanda or Zaire. [5290]
Mr. Oppenheim [holding answer 21 November 1996]: Anyone in possession of information which might suggest offences have been committed should make that material available to the commissioners of Customs and Excise and it will be thoroughly examined.
Landfill Tax
Mr. Luff: To ask the Chancellor of the Exchequer what he estimates will be the average revenue from the landfill tax (a) nationally and (b) in relation to the Hill and Moor landfill site, Worcesteshire. [5366]
Mr. Oppenheim [holding answer 21 November 1996]: In the 1995 Budget, the net revenue yield from the landfill tax was estimated to be £110 million in 1996-97 and
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£450 million in a full year. The landfill tax is levied at a rate of £7 per tonne for active waste and £2 per tonne for non-active waste. The annual revenue from any particular site will depend on the size and scope of its operations.
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