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Queen's Counsel
Mr. Dismore: To ask the Chancellor of the Exchequer if he will make a statement on his Department's policy when (a) conducting legal proceedings and (b) seeking legal advice as to the circumstances in which Queen's Counsel should be instructed; and for each of the last three years (i) on how many occasions his Department instructed Queen's Counsel and (ii) what was the total cost of instructing Queen's Counsel. [81785]
Ms Hewitt: In determining the level of counsel to use either for legal proceedings or when seeking legal advice, the Treasury will consider the individual circumstances of each case. They will take into account, inter alia, the importance and sensitivity of the case, the complexity of the law, the weight and complexity of the evidence, and the degree of experience and expertise required before deciding whether to instruct Queen's Counsel or junior counsel.
The Treasury has instructed Queen's Counsel on four occasions in the last three years--twice in 1996-1997, once in 1997-1998 and once in 1998-1999. The total costs in the first three cases were £6,100; no fee note has yet been received in the latest case.
Inland Revenue
Mr. Gibb: To ask the Chancellor of the Exchequer, pursuant to his answer of 19 April 1999, Official Report, column 425, on the Inland Revenue, if he will list those circumstances referred to where it might become clear after the taxpayer had appealed against a section 19A notice that section 20 was in fact the more appropriate. [82204]
Dawn Primarolo: It is impossible to provide such a list; circumstances depend on cases, and there is an infinite number of actual and hypothetical cases. If the hon. Member has a specific example in mind I would be happy to respond if he would provide me with the relevant details.
Taxation
Mr. Gibb:
To ask the Chancellor of the Exchequer, pursuant to his answer of 16 April 1999, Official Report, column 387, on income tax, how much tax an individual
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who pays a marginal rate of tax of 10 per cent. will have to pay as a result of making a covenanted payment to charity under an existing covenant in place prior to 5 April. [82202]
Dawn Primarolo:
As has always been the case, covenantors will continue to be liable to pay tax at the basic rate on an amount of their income equal to the amount of the covenanted payment before deduction of tax. This applies whether the covenant existed at 5 April or is entered into after that date.
Mr. Bercow:
To ask the Chancellor of the Exchequer how much new money has been allocated to EU budget subsection B3 established in the first Supplementary Amending Budget (1999/211/EC-OJ L81, 26.3.99); and what is the policy of the Government in respect of that. [82233]
Ms Hewitt:
14.5 million ecus in payment appropriations were added to subsection B3 of the 1998 EC budget in the supplementary amending budget for 1998. These appropriations cover higher than expected payments in 1998 in respect of existing commitments. The Government agreed with this increase simply in order that the Community should be able to meet its existing obligations.
Mr. Gibb:
To ask the Chancellor of the Exchequer if he will publish the results of the advance pricing agreement consultation process. [82405]
Dawn Primarolo:
Yes. In a Press Release dated 17 December 1998 comments were invited on draft clauses relating to Advance Pricing Agreements by 31 January 1999 and on a draft Statement of Practice by 31 March 1999. That Press Release stated that the Inland Revenue will provide feedback about the comments received, and that copies of comments will be made available on request.
Mr. Gibb:
To ask the Chancellor of the Exchequer if he will estimate the number of taxpayers who have taken advantage of (a) ESC D15, (b) ESC D16, (c) ESC D22 and (d) ESC D39 in (i) 1992-93, (ii) 1993-94, (iii) 1994-95, (iv) 1995-96, (v) 1996-97, (vi) 1997-98 and (vii) 1998-99. [82406]
Dawn Primarolo:
The information is not held centrally and could be obtained only at disproportionate cost.
Mr. Gibb:
To ask the Chancellor of the Exchequer if he will publish the results of the General Anti-avoidance Rule and Mini-GAAR consultation process. [82404]
Dawn Primarolo:
The Chancellor said in a Budget Day Press Release that the General Anti-avoidance Rule (GAAR) for corporate direct tax remains an option for the future if more targeted legislation proves ineffective in dealing with the problem of avoidance, but that the Government would not be proceeding with a GAAR in this Budget or with a mini-GAAR for VAT on
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construction services. The Chancellor has asked Customs to consider a mini-GAAR in the area of the VAT grouping facility.
The responses to the consultative documents (other than those made confidentially) may be inspected at the head offices of the Inland Revenue or Customs and Excise.
Mr. Green:
To ask the Chancellor of the Exchequer what plans he has to introduce tax relief for tuition fees paid by mature students. [82328]
Dawn Primarolo:
The Chancellor announced in the Budget that the national framework for Individual Learning Accounts (ILAs) is to be launched in the year 2000. Under this framework, individuals will be able to obtain 20 per cent. discounts, rather than tax relief, on the first £500 a year of eligible learning which they pay for--with 80 per cent. discounts for certain key courses, including computer literacy. Contributions paid by employers into employees' ILAs will qualify for a deduction from taxable profits and will be tax and NICs free in the hands of their employees, provided employers contribute to the ILAs of their lowest paid workers on similar terms.
ILAs will replace vocational training relief (VTR), which is currently available to individuals paying for their own vocational training. In the Budget, VTR at the higher rate was withdrawn for payments made on or after 6 April 1999, and will be abolished completely some time in 2000-01.
There are no plans for ILAs to cover full-time courses or Higher Education tuition fees which are already subsidised by the taxpayer.
Mr. Maude:
To ask the Chancellor of the Exchequer if he will revise Table C.1 of the Financial Statement and Budget report, March 1998, to take account of the timing of the implementation of the VAT (Sports, Sports Competitions and Physical Education) (No.2) Order 1998. [82310]
Dawn Primarolo:
When the new order is laid before Parliament, the revenue effects will be included in the equivalent of Table 1B.1 of the Financial Statement and Budget Report March 1999, providing they are non-zero and non-negligible in the relevant years.
Mr. Maude:
To ask the Chancellor of the Exchequer what organisations were consulted by Customs and Excise during the drafting of the VAT (Sport, Sports Competitions and Physical Education) (No. 2) Order 1998. [82318]
Dawn Primarolo:
Customs have had discussions on the draft Value Added Tax (Sport, Sports Competitions and Physical Education) Order 1999 with the Central Council of Physical Recreation, the English Golf Union, the National Golf Clubs' Advisory Association and the Chartered Institute of Taxation.
Mr. Maude:
To ask the Chancellor of the Exchequer when he intends to implement the VAT (Sport, Sports Competitions and Physical Education) (No.2) Order 1998. [82317]
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Dawn Primarolo:
H.M. Customs and Excise are considering comments received on the draft Value Added Tax (Sport, Sports Competitions and Physical Education) Order 1999 published on 14 January 1999.
Mr. Maude:
To ask the Chancellor of the Exchequer what estimate he has made of the annual difference in revenue raised between the VAT (Sport, Sports Competitions and Physical Education) Order 1998 and the VAT (Sport, Sports Competitions and Physical Education (No.2) Order 1998; and if he will make a statement. [82319]
Dawn Primarolo:
An estimate will be made when an announcement is made about The Value Added Tax (Sport, Sports Competitions and Physical Education) Order 1999.
Mr. William Ross:
To ask the Chancellor of the Exchequer what estimate he has made of the sums lost to the Revenue as a consequence of the smuggling of (i) petrol and (ii) diesel fuel into Northern Ireland from the Irish Republic in each quarter for each of the last three years and the current year up to 31 March. [82215]
Ms Hewitt
[holding answer 26 April 1999]: The collection of excise duty is the responsibility of HM Customs and Excise. Customs do not have sufficient reliable information on which to base a published estimate for the revenue lost to the Exchequer through such activity.
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