Previous Section Index Home Page


Inland Revenue Documents

Mr. Gibb: To ask the Chancellor of the Exchequer if he will place in the Library a copy of the latest draft of

5 May 1999 : Column: 402

(a) the Inland Revenue self assessment computations form and (b) the Inland Revenue income tax calculations flowchart for 1999-2000. [81704]

Dawn Primarolo: The Inland Revenue is currently working on the 1999-2000 drafts for the self assessment tax calculation and tax calculation guide to include all necessary changes including those coming from the Budget. These documents are, at this stage, in the process of change from the 1998-99 versions. Further work will be carried out during the course of this year including consultation with the representative bodies and usability testing with taxpayers. Final drafts should be available towards the end of 1999 once this process has been completed.

5 May 1999 : Column: 403

Additional Personal Allowance

Mr. Rendel: To ask the Chancellor of the Exchequer if he will make a statement on the abolition of the additional personal tax allowance in relation to carers; and if he will introduce a new allowance or credit to assist working carers with the costs of caring. [80937]

Dawn Primarolo [holding answer 16 April 1999]: The additional personal allowance is to be abolished as part of the package of reforms leading to the introduction of the children's tax credit. It is primarily claimed by people who are not married and living with their spouse and have one or more qualifying children resident with them, but in a minority of cases it is claimed by married people who have a totally incapacitated spouse and a qualifying child resident with them. Most people in this situation will benefit from the introduction of the children's tax credit, which will be worth more than twice as much as the additional personal allowance.

Health Insurance

Mr. Efford: To ask the Chancellor of the Exchequer, pursuant to the letter of 16 July 1997 from the Minister for Trade and Competitiveness in Europe to the hon. Member for Staffordshire, Moorlands (Charlotte Atkins) regarding permanent health insurance schemes for employees, what steps he has taken to monitor the sound and prudent management of such schemes; and if he has found it necessary to take action under the Insurance Companies Act 1982. [82169]

Ms Hewitt: None. In the first instance, the management of such schemes is a matter for the insurers themselves. However, most insurers have undertaken to abide by the Association of British Insurers Codes of Practice.

The statutory regulation of insurance companies aims principally at ensuring that only properly authorised insurers carry on business in the United Kingdom; that there is sound and prudent management; and that there are systems of managerial and financial control sufficient to ensure that an authorised company is able to meet its liabilities to policyholders and potential policyholders. In the performance of the administrative and supervisory tasks contracted out to them by the Treasury, the Financial Services Authority will take account of the criteria of sound and prudent management set out in Schedule 2A of the 1982 Act when reaching a view on the management of an authorised insurance company.

Income Tax (Married Couples)

Mr. Gibb: To ask the Chancellor of the Exchequer what is his estimate of the number of married couples in which the eldest spouse turns 65 years after 5 April 2000 in the period (a) 2000-01 and (b) 2001-02; and how many will pay income tax as a consequence of the loss of the married couples allowance. [80877]

Dawn Primarolo: The number of married couples in which the eldest spouse turns 65 after 5 April in both 2000-01 and 2001-02 is not known. It is therefore not possible to estimate the number who will pay income tax as a consequence of the loss of the Married Couples Allowance.

5 May 1999 : Column: 404

National Insurance

Mr. Chaytor: To ask the Chancellor of the Exchequer (1) if he will estimate the revenue effect of reducing national insurance contributions by 0.5 per cent. for those employed in central Government and associated public bodies; [82749]

Dawn Primarolo: A reliable estimate could be provided only at disproportionate cost.

Mr. Field: To ask the Chancellor of the Exchequer how many people in work are paying contributions of less than 25 times the lower earnings limit every year. [82697]

Dawn Primarolo [holding answer 4 May 1999]: Based on the DSS Lifetime Labour Market Database, there were 2.2 million people with Class 1 and/or Class 2 contributions paid on earnings less than 25 times the Lower Earnings Limit (£58) in the 1995-96 tax year. The figures are based on those who have actually paid contributions at the full rate. They exclude women paying Reduced Rate Class 1 contributions and do not take any credited contributions into account. However, they do include students and others working for only part of the year.

Fair Trade Products

Ms Ward: To ask the Chancellor of the Exchequer what plans he has to introduce fair trade products at (a) meetings, (b) events and (c) catering facilities within his Department. [82867]

Ms Hewitt: In purchasing goods and services for these and other purposes, all Departments will take full account of the Government's policy of seeking value for money having due regard to propriety and regularity.

Financial Services Authority

Mr. Hawkins: To ask the Chancellor of the Exchequer what plans he has to ensure that the Financial Services Authority applies regulatory requirements equally across different distribution channels within particular market sectors. [83102]

Ms Hewitt [holding answer 4 May 1999]: The Government intend that the Financial Services Authority (FSA) should have statutory objectives setting out what the Government expect it to deliver. It is for FSA to determine how to achieve those objectives, bearing in mind the circumstances of the different market sectors it covers.

Alcohol and Tobacco Fraud

Mr. Edward Davey: To ask the Chancellor of the Exchequer how much the Government have spent implementing the recommendations of the Alcohol and Tobacco Fraud Review since its publication in January 1998; and what stage the consultation exercise which Her Majesty's Customs and Excise is currently undertaking with the trade has reached. [83147]

5 May 1999 : Column: 405

Dawn Primarolo [holding answer 4 May 1999]: The Alcohol and Tobacco Fraud Review (ATFR) was published in July 1998 as part of the Comprehensive Spending Review. The Government have allocated £35 million to Customs and Excise over three financial years from 1999-2000 to implement the ATFR recommendations, of which £15 million is for 1999-2000. In addition, the Government approved a claim on the Reserve for Customs during 1998-99 for £9 million which has enabled Customs to make an early start on implementing the ATFR.

The consultation exercise with the trade which seeks to establish the cost to industry of implementing those recommendations which involve procedural changes to tighten up on fraud is at an advanced stage. Subject to the outcome of that consultation, a final decision will be taken on how and when such measures are to be implemented during 1999.

HIPC Initiative

Mr. McNamara: To ask the Chancellor of the Exchequer what estimate he has made of the change in the annual debt repayments of each country taking part in the HIPC Initiative as a result of that initiative. [82504]

Ms Hewitt: The information can be found in the IMF Paper, HIPC Initiative--Perspectives on the current framework and options for change--supplementation on costing (13 April 1999).

Mr. McNamara: To ask the Chancellor of the Exchequer what proposals he has to alter the criteria for countries seeking to benefit under the HIPC Initiative. [82506]

Ms Hewitt: The Chancellor and the International Development Secretary announced their proposals for delivering faster, deeper and wider debt relief on 4 March.

Mr. McNamara: To ask the Chancellor of the Exchequer which countries have qualified to benefit under the HIPC Initiative to date. [82505]

Ms Hewitt: There are 41 countries classified as HIPCs. Details on which countries have qualified can be found in the IMF Paper: Debt Initiative for the Heavily Indebted Poor Countries (HIPCs).

Amusement Machines

Mr. Maude: To ask the Chancellor of the Exchequer (1) if he will estimate the revenue from amusement machine licence duty on 10p stake amusements- with-prizes trivia machines in the years (a) 1999-2000, (b) 2000-01 and (c) 2001-02; [82312]

Mrs. Roche: There are no forecasts at the level of disaggregation specified in the question. The March 1999 FSBR forecast total betting and gaming receipts of £1.5 billion in 1999-2000.

Mr. Maude: To ask the Chancellor of the Exchequer if he will make a statement on the Government's policy regarding the taxation of 10p stake amusements- with-prizes trivia machines. [82311]

5 May 1999 : Column: 406

Mrs. Roche: All 10p stake amusement with prizes trivia machines bear amusement machine licence duty of £645 per annum and where applicable, the takings from such machines are liable to value added tax at the rate of 17.5 per cent.

Mr. Maude: To ask the Chancellor of the Exchequer how many representations he received in 1998-99 regarding amusement machine licence duty. [82313]

Mrs. Roche: Between 1 April 1998 and 31 March 1999 Treasury Ministers received 388 representations regarding amusement machine licence duty.


Next Section Index Home Page