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National Insurance

Dr. Lynne Jones: To ask the Chancellor of the Exchequer what plans he has to inform women who have retained the right to pay the reduced rate of National Insurance contributions of the effect this will have on their future benefit entitlement. [128598]

Dawn Primarolo: A publicity exercise will be undertaken later this year. It will be aimed at all women who hold a valid election to pay National Insurance contributions at the reduced rate.

Dr. Lynne Jones: To ask the Chancellor of the Exchequer if women who have not revoked their right to pay reduced rate National Insurance contributions (a) are entitled to receive credits on submission of medical certificates if they are too ill to work and (b) can pay voluntary Class 3 contributions for retirement pension for recent gaps in their national contribution record. [128600]

Dawn Primarolo: Women with a valid election to pay National Insurance contributions at the married womens' reduced rate are not entitled to receive National Insurance credits and they cannot pay voluntary Class 3 contributions.

Married Couple's Allowance

Mr. Matthew Taylor: To ask the Chancellor of the Exchequer what was the cost of administering the married couple's allowance per recipient married couple in financial year 1999-2000; what estimate he has made of administering the married couple's allowance per recipient married couple for those born before 6 April 1935 in financial year 2000-01; what estimate he has made of administering the married couple's allowance per recipient married couple for those aged over 75 in financial year 2000-01; and if he will make a statement. [128601]

Dawn Primarolo: The administration of the married couple's allowance is part of the Inland Revenue's routine work and is not separately identified in running costs.

Children's Tax Credit

Mr. Matthew Taylor: To ask the Chancellor of the Exchequer how many taxpayers he estimates will receive less than the full amount of Children's Tax Credit due to having a taxable income less than the maximum amount of Children's Tax Credit in the next three years; and if he will make a statement. [128602]

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Dawn Primarolo: The Children's Tax Credit (CTC) will benefit about 5 million families and will take out about half a million of them out of tax altogether. CTC is one of a range of measures to focus resources on families with children and reduce child poverty. We have also increased child benefit to record levels and have introduced the Working Families Tax Credit, which has already benefited over 1 million low income families.

Mr. Matthew Taylor: To ask the Chancellor of the Exchequer what estimate he has made of the number of taxpayers who will receive Children's Tax Credit at less than the full rate in the next three years; and if he will make a statement. [128603]

Dawn Primarolo: The Children's Tax Credit (CTC) will benefit about 5 million families. So that it is focused on low to middle income families, if there is higher rate taxpayer in the family, the credit (£442) is gradually withdrawn at the rate of £1 of credit for each £15 of income. CTC is one of a range of measures to focus resources on families with children and reduce child poverty. We have also increased child benefit to record levels and have introduced the Working Families Tax Credit, which has already benefited over 1 million low income families.

Mr. Matthew Taylor: To ask the Chancellor of the Exchequer what estimate he has made of the cost of administering the taper element to the Children's Tax Credit in the financial year 2000-01; and if he will make a statement. [128604]

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Dawn Primarolo: The administration of the taper element of the Children's Tax Credit is part of the Inland Revenue's routine work and is not separately identified in running costs.

Mr. Ottaway: To ask the Chancellor of the Exchequer how many staff in the Inland Revenue were employed in administering the (a) married couple's allowance and (b) additional personal allowance in each of the last five years; and how many he expects will be employed in administering the Children's Tax Credit in (i) the current year and (ii) each of the following three years. [128610]

Dawn Primarolo: The administration of the married couple's allowance, additional personal allowance and Children's Tax Credit is part of the Inland Revenue's routine work and is not separately identified in running costs. Staff are not exclusively employed on administering any of these allowances.

Pensioners

Mr. Soley: To ask the Chancellor of the Exchequer at what level of income (a) single pensioners and (b) pensioner couples started paying income tax in financial years (i) 1996-97, (ii) 1997-98, (iii) 1998-99 and (iv) 1999-2000. [128359]

Dawn Primarolo: An individual's income tax liability depends on the levels of income of different types that he or she receives and the tax reliefs due. A husband and wife are each taxed on their individual income.

The personal and married couple's allowances available to individuals aged 65 and over in each of those years are set out in the table:

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				£
	1996-97	1997-98	1998-99	1999-2000
	For those aged 65-74
Personal allowance	4,910	5,220	5,410	5,720
Married couple's allowance(37)	(35)3,115	(35)3,185	(35)3,305	(36)5,125
	For those aged 75 and over
Personal allowance	5,090	5,400	5,600	5,980
Married couple's allowance(38)	(35)3,155	(35)3,225	(35)3,345	(36)5,195
Income limit	15,200	15,600	16,200	16,800

(35) Relief available at 15 per cent.

(36) Relief available at 10 per cent.

(37) This allowance is given if one of the spouses is aged 65-74 for the year in question.

(38) This allowance is given if one of the spouses is aged 75 or over for the year in question.

Note:

The age-related element of the personal allowance is reduced by £1 for every £2 of income over the income limit until the personal allowance for someone under 65 is reached. The age-related element of the married couple's allowance is reduced in the same way until the allowance for those aged under 65 is reached.

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Sanitary Protection Products

Mr. Beggs: To ask the Chancellor of the Exchequer what discussions he has had with retailers on the rates of VAT charged on (a) sanitary protection products and (b) incontinence pads. [128492]

Dawn Primarolo: The VAT rate on sanitary protection products is being reduced to 5 per cent. from 1 January 2001. Customs are consulting a number of retailers, manufacturers, wholesalers and their representatives, many of which sell both products, about the implementation of this change. There is also open consultation via the internet.

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Tobacco

Mr. Robertson: To ask the Chancellor of the Exchequer what the total revenue to the Exchequer was from all tobacco products for the last five year period for which figures are available; and what estimate he has made of the tax take from these sources over the next three years. [R] [128496]

Dawn Primarolo: The receipts from all tobacco products for the last five years are published in the National Statistics publication "Financial Statistics".

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A forecast of receipts from all tobacco products was published in "The Financial Statement and Budget Report" in March 2000.

Savings (Taxation)

Mr. Denzil Davies: To ask the Chancellor of the Exchequer when he expects an agreement to be reached by the Council of Ministers on the substantive content of the Directive on the taxation of savings. [128445]

Dawn Primarolo: The European Council has endorsed the report on the tax package by the ECOFIN Council and agreed on its principles and guidelines. This is an excellent agreement for Britain and for Europe, and it shows once again how the strategy of positive engagement in Europe both protects and indeed enhances the country's national interest. ECOFIN's report of 20 June on the Tax Package has been deposited in the Libraries of both Houses.

Environment

Mr. Matthew Taylor: To ask the Chancellor of the Exchequer what estimate he has made of the annual amount of public subsidies which encourage the use of environmentally damaging goods and services, as defined by the 3 report of the British Government Panel on Sustainable Development 1997. [128097]

Mr. Andrew Smith: At present there is too much uncertainty as to the values appropriate in many specific instances for any meaningful calculation of the total of such implicit subsidies to be possible.

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