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Energy Saving (VAT)
Dr. Iddon: To ask the Chancellor of the Exchequer if he will estimate the VAT rates levied on a private citizen on (a) 1 January 1999 and (b) 1 January 2000 installing energy saving measures using a contractor in (i) France, (ii) Italy and (iii) the UK. [104690]
Dawn Primarolo: The VAT rates for the installation of energy saving measures by a private citizen on 1 January 1999 and 1 January 2000 are:
- (i) For installation in France
- On 1 January 1999 the VAT rate for the installation of energy saving materials was 22.5 per cent. France brought in a reduced rate of 5.5 per cent. for renovation and repair to private dwellings over two years old as part of their Autumn Budget in September 1999. The installation of energy saving materials is included within the scope of this reduced rate.
- (ii) For installation in Italy
- On 1 January 1999 the VAT rate for the installation of energy saving materials was 20 per cent. Italy has applied to the European Commission to apply a reduced rate of 10 per cent. to the renovation, routine maintenance and repair of private dwellings from 1 January 2000. It is not clear whether Italy intend to include the installation of energy saving materials in their reduced rate.
- (iii) For installation in the UK
- In July 1998 this Government introduced a reduced VAT rate of 5 per cent. for the grant-funded installation of energy saving materials in the homes of the less well off. All other installations of energy saving materials attracted VAT at the standard rate of 17.5 per cent. on 1 January 1999 and continue to do so.
Staff Bonuses
Mr. Matthew Taylor:
To ask the Chancellor of the Exchequer how much his Department, its agencies and associated public bodies spent in total on extra bonuses above usual payments for staff working over the New Year period; what were the (a) maximum and (b) minimum
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bonuses paid; how many people received the (i) maximum and (ii) minimum payments; and if he will make a statement. [104478]
Miss Melanie Johnson:
It is too early to determine accurately what special additional payments will be made to staff for the new year period.
Mr. Matthew Taylor:
To ask the Chancellor of the Exchequer if he will estimate the value of asset disposals, at 1997-98 prices, for each year from 1992-93 to 2001-02 for (a) central Government, (b) local authorities and (c) other public bodies. [104477]
Mr. Andrew Smith:
Receipts from the sale of fixed assets for central Government, local authorities and public corporations for 1993-94 to 2001-02 in 1997-98 prices are as shown.
| Central government | Local authorities | Public corporations | |
|---|---|---|---|
| 1993-94 | 640 | 3,987 | 1,165 |
| 1994-95 | 704 | 3,086 | 1,048 |
| 1995-96 | 844 | 2,579 | 993 |
| 1996-97 | 1,861 | 2,607 | 1,045 |
| 1997-98 | 1,568 | 2,483 | 950 |
| 1998-99(12) | 1,557 | 2,151 | 763 |
| 1999-2000(13) | 947 | 2,604 | 552 |
| 2000-01(13) | 924 | 2,541 | 614 |
| 2001-02(13) | 901 | 2,479 | 560 |
(12) Estimated outturn
(13) Plan
It should be noted that plans not outturn figures are shown for the current and future years. 1992-93 data cannot be provided on a consistent series.
Advance Corporation Tax
Mr. Willetts: To ask the Chancellor of the Exchequer what estimate he has made of the overall cost of the changes in advance corporation tax in his 1997 Budget to public sector-funded pension schemes, broken down between the different schemes. [104624]
Mr. Andrew Smith: The information is not available and could be gathered only at disproportionate cost. Over time the abolition of dividend tax credits should be of benefit to anyone investing in business--including pension funds--because it removes an artificial tax bias to pay dividends instead of retaining and reinvesting profits.
Orphan Asset Surplus Funds
Mr. Cohen: To ask the Chancellor of the Exchequer what decisions he has made since 1998 in respect of requests from financial services companies for the disposal of orphan asset surplus funds; and if he will make a statement. [105073]
Dividend Tax Credits
Mr. Gibb:
To ask the Chancellor of the Exchequer how many applications have been (a) received and (b) refused for the repayment of dividend tax credits since 5 April 1999. [104890]
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Miss Melanie Johnson:
The Inland Revenue does not record this information.
Mr. Mitchell:
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 December 1999, Official Report, column 448W, concerning transfers of appropriations, if he will list the titles and purposes of all such orders made in the 1999 financial year. [105132]
Miss Melanie Johnson:
A list of all transfers of appropriations made during each quarter of 1999 is attached to the unsigned Explanatory Memorandum submitted following the end of each quarter. The First and Second Quarterly Reports were submitted on 11 November 1999. The Third Quarterly Report will be submitted shortly, and the Fourth Quarterly Report will be prepared as soon as all the relevant documents have been received from the European Commission, the Council and the European Parliament.
Mr. Mitchell:
To ask the Chancellor of the Exchequer which Ministers will attend meetings of the Council of Ministers of the European Union concerned with financial and economic affairs during the current presidency; and if he will list the relevant dates and the topics expected to be discussed. [104992]
Miss Melanie Johnson:
The Chancellor of the Exchequer will be attending the meetings of ECOFIN scheduled for 31 January, 28 February, 13 March, 7-8 April, 2 May and 5 June. The agendas for the meetings are not yet known.
Mr. White:
To ask the Chancellor of the Exchequer what proposals he has to review the link between the Treasury standard interest rate and mortgage rates. [104841]
Miss Melanie Johnson:
The Treasury sets a number of interest rates. Most rates are set in relation to National Loans Fund rates, which in turn are set by the Treasury marginally above the rate at which the Government can borrow in the gilts market.
The Bank of England's Monetary Policy Committee sets official interest rates in order to meet the Government's inflation target. Changes in official rates affect market interest rates, including mortgage rates. Mortgage rates are set by the lenders concerned taking into account market conditions and other factors. The Government has no plans to set Treasury rates by reference to mortgage rates.
Mr. Cox:
To ask the Chancellor of the Exchequer what is his estimate of the cost to the United Kingdom as a result of fraud within the European Union in each of the last three years. [104257]
Miss Melanie Johnson:
The European Commission produces a report each year entitled "Protecting the Community's financial interests and the Fight against
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Fraud", which includes figures for detected fraud and irregularities against the EC budget. The latest report, for 1998, was published on the Commission's public internet website on 19 November 1999 and previous reports are available in the House of Commons Library. However, it is important to note that the majority of the cases are not deliberate frauds but irregularities which may be the result of genuine errors, for instance payment made outside prescribed time limits.
Classification between fraud and irregularity is difficult because cases where there is a suspicion of fraud will be subject to lengthy investigations and legal proceedings. The Commission estimates in its report on the 1998 figures that, on a preliminary analysis, there was a suspicion of fraud in about 20 per cent. of the cases detected.
Dr. Cable:
To ask the Chancellor of the Exchequer if he will make a statement on the tax liability of the provision by employers of stress counselling for employees. [105333]
Dawn Primarolo:
Medical or health benefits, including stress or other welfare counselling, provided by employers for employees are, like other benefits, usually taxable on employees--except where the counselling relates directly to something which has happened in carrying out the duties of the employment. But the benefit per employee of a generally available counselling service can be very small and tax may not in practice be charged.
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