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Textile Industry

Mr. Beggs: To ask the President of the Board of Trade what assessment he has made of the effect of the imposition of anti-dumping duty on imported cotton greycloths in the United Kingdom by the European Commission on employment in the United Kingdom textile industry. [11725]

Mr. Nelson: When Sir Leon Brittan announced the imposition of the current provisional anti-dumping duties on cotton greycloth on 21 November 1996, he committed the Commission to carrying out a full assessment of their likely effects on users of the product in the EU textile finishing industry. The results of the assessment will be

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made available to member states in the next few months before a decision is taken on whether the duties should be made definitive. The Government will vote against any such proposal and will encourage other member states to do so as well.

Shipbuilding Intervention Fund

Mr. Harris: To ask the President of the Board of Trade what is his Department's policy on the level of the shipbuilding intervention fund during 1997. [13634]

Mr. Greg Knight: Following a decision of the European Commission, I have decided that the United Kingdom's maximum level of support for large ships from 1 January 1997 shall continue to be 9 per cent. This is inclusive of shipbuilders' tax relief of 2 per cent.

I have similarly decided that the maximum level of support for small ships from 1 January 1997 shall continue to be 4.5 per cent. This is inclusive of shipbuilders' tax relief of 2 per cent. These levels are the maximum permitted by the EU shipbuilding regime.

The shipbuilding intervention fund was due to end in July 1996 on the introduction of the Organisation for Economic Co-operation and Development agreement respecting normal competitive conditions in the commercial shipbuilding and repair industry. However, the agreement has not yet been ratified by all parties. The shipbuilding intervention fund and equivalent support in other member states will continue until 31 December 1997, pending the implementation of the OECD agreement. Shipbuilders' tax relief in respect of merchant ships will be terminated at the same time.

Departmental Publications

Ms Ruddock: To ask the President of the Board of Trade if he will list the (a) White Papers, (b) Green Papers, (c) consultation papers, (d) draft regulations and (e) circulars, for which his Department has been responsible issued in 1996 which his Department assesses could give rise, (i) directly and (ii) indirectly to significant environmental effects. [12703]

Mr. Page [holding answer 27 January 1997]: Most of the large number of White Papers, Green Papers, consultation papers, draft regulations and circulars my Department was responsible for publishing in 1996 have the potential for direct or indirect significant environmental effects. However, central records are not kept which classify such documents according to any environmental effects. Therefore this information could be obtained only at disproportionate cost.

Waste Incinerator (Belevedere)

Mr. Evennett: To ask the President of the Board of Trade if he will make a statement about the current status of the proposed waste to energy incinerator in Beleverdere, Kent. [13156]

Mr. Page [holding answer 28 January 1996]: The application for consent for the project under section 36 of the Electricity Act 1989 is in abeyance pending receipt of the further environmental information sought by the Department in November 1995.

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TREASURY

Inheritance Tax

Mr. Robert Ainsworth: To ask the Chancellor of the Exchequer if he will list for each year from 1984-85 to the most recent available year the cost of conditional exemption from inheritance tax of (a) chattels and (b) land, in each case indicating the number of estates granted exemption. [11938]

Mr. Jack: The relief from capital taxes for qualifying chattels, land and buildings is not an outright exemption as the tax charge is effectively deferred until the qualifying assets are sold, or the appropriate undertakings cease to apply.

The number of cases granted relief and the estimated amount of relief given are:

	(a) Chattels		(b) Land and buildings
Year	Cases	Amount of relief	Cases	Amount of relief
		(£ million)		(£ million)
1984-85	58	40	12	5
1985-86	57	10	14	20
1986-87	40	20	12	5
1987-88	30	50	13	5
1988-89	56	50	5	negligible
1989-90	38	100	12	5
1990-91	32	160	15	15
1991-92	43	15	9	5
1992-93	63	40	9	negligible
1993-94	46	40	9	negligible
1994-95	59	55	18	negligible
1995-96	40	25	29	5

(Estimates for the amount of tax deferred are particularly tentative. Negligible means less than £3 million.)

Travel Insurance

Mr. David Shaw: To ask the Chancellor of the Exchequer what reports, of how many cases, he has received from Her Majesty's Customs and Excise of value shifting between insurance costs and travel costs resulting in a loss of tax revenue. [12354]

Mr. Oppenheim: Customs and Excise officials inform me that it is a common practice for the travel industry to adopt a pricing structure that results in comparatively low margins on holidays and high margins on the accompanying travel insurance. Regardless of whether the prime motivation for this pricing arrangement is commercial of fiscal, a tax loss results.

Mr. Shaw: To ask the Chancellor of the Exchequer what steps he proposes to take to ensure there is no discrimination on rates of tax between insurance products sold through insurance providers and agents and those sold through travel agents. [12353]

Mr. Oppenheim: The higher rate of insurance premium tax will be applied only to sales of insurance by certain suppliers, including travel agents. Such tax treatment reflects the fact that this measure is designed to address the tax loss arising from the widespread practice in these sectors of inflating the price of value added tax exempt insurance when it is supplied in association with

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vatable goods and services. This tax loss cannot arise when insurance is supplied in isolation by insurance companies and their agents.

Paymaster General's Office (Privatisation)

Mr. Derek Foster: To ask the Chancellor of the Exchequer what is the timetable for the completion of the privatisation of the Paymaster General's office. [12296]

Mr. Oppenheim: Privatisation of the Paymaster agency is due to be completed by 31 March 1997.

Mr. Foster: To ask the Chancellor of the Exchequer what representative organisations of the public sector pensioners paid by the Paymaster General have been consulted about the proposed privatisation. [12298]

Mr. Oppenheim: Annexe 1 to the Paymaster prior options review report, copies of which were placed in the Libraries of both Houses last summer, lists those consulted and who responded to invitations to comment. On behalf of public sector pensioners, these included: Civil Service Pensioners Alliance; Civil Service Retirement Fellowship; NHS Pensioners Trust; NHS Retirement Fellowship; First Division Pensioners Group; Public Service Pensions Council; Council of Civil Service Unions; Royal British Legion; Civil Service Healthcare; British Medical Association and the Civil Service Benevolent Fund.

Mr. Foster: To ask the Chancellor of the Exchequer what the anticipated pension transfer values are for staff from the privatisation of the Paymaster General's office. [12297]

Mr. Oppenheim: These will be subject to negotiation with the successful bidder.

Excise Duty

Mr. Cummings: To ask the Chancellor of the Exchequer what plans he has to increase powers of search and detention by Her Majesty's Customs and Excise staff in respect of cross-border movement control of excise goods. [12555]

Mr. Oppenheim: I have no plans at present.

Mr. Cummings: To ask the Chancellor of the Exchequer what legal steps his Department is taking in conjunction with other European Union member states to combat cross-border movements of goods to evade (a) excise duty and (b) value added tax. [12557]

Mr. Oppenheim: Smuggling and fraud within the European Union are taken very seriously by this Government, the Governments of other member states and the European Commission.

In a joint effort to counter such illegal activities Council directive 77/799/EEC, as amended, provides for the mutual assistance by the competent authorities of the member states in the field of direct and indirect taxation. This close co-operation has, since the completion of the single market, been further enhanced by the introduction of systems for the verification of movements and the exchange of data.

Mr. Cummings: To ask the Chancellor of the Exchequer if he will make a statement on trends in the levels of excise duty across the European Union. [12556]

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Mr. Oppenheim: A number of member states have recently made excise duty changes with effect from 1 January 1997. Trends will be carefully analysed when full information becomes available.

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