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Sir Sydney Chapman: To ask the Chancellor of the Exchequer with reference to the land owned by his Department bounded by Honeypot Lane, Whitchurch Lane, the Jubilee Line and Edgware Brook in the London Borough of Harrow, what was (a) the date upon which contracts were exchanged between the property agents for the civil estates and the Asha Foundation for the purchase of the property, (b) the purchase price of the property detailed in the contract, (c) the survey valuation of the property prior to the date of the contract and (d) the latest valuation of the property. 
Mr. Andrew Smith [holding answer 22 January 2001]: The information requested falls within the responsibility of the Chief Executive to the Property Advisers to the Civil Estate (PACE). I have asked her to reply.
Mrs. Spelman: To ask the Chancellor of the Exchequer how fuel tax is accounted for when motor fuels are delivered to retail petrol stations at temperatures in excess of 15 degrees centigrade. 
Mr. Timms: Fuel duty is not accounted for when motor fuels are delivered to petrol stations, but when the fuel leaves the refinery or import warehouse. At that point both its volume and temperature are recorded. Using internationally agreed conversion tables, the volume for excise duty purposes is calculated as it would be at a standard temperature of 15 degrees Centigrade.
24 Jan 2001 : Column: 651W
Mr. Davidson: To ask the Chancellor of the Exchequer if the use of agricultural vehicles in public demonstrations means they are no longer used exclusively for agriculture for the purposes of the Hydrocarbon Oil Duties Act 1979; and if he will make a statement. 
Mr. Timms: Schedule 1 to the Hydrocarbon Oil Duties Act 1979 defines categories of vehicle allowed to use red diesel. Customs and Excise aim to interpret this law in a reasonable and proportionate way.
Mr. Alasdair Morgan: To ask the Chancellor of the Exchequer what proportions of full-time workers in (a) Britain, (b) Scotland and (c) each local authority area in Scotland have hourly gross earnings (i) including and (ii) excluding overtime, below (1) £7.15, (2) £6.58, (3) £4.94 and (4) £3.60 for the categories (A) male manual, (B) male non-manual, (C) all male, (D) female manual, (E) female non-manual, (F) all female, (G) all manual and (H) all non-manual; and what the figure is for all workers. 
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Mr. Denzil Davies: To ask the Chancellor of the Exchequer by whom Her Majesty's Government are represented on the working group on offshore financial centres established following the recent meetings held in Barbados. 
Dawn Primarolo: High-level consultations on the OECD's harmful tax competition initiative took place in Barbados on 8-9 January 2001 between OECD and Commonwealth countries. A working group was established to carry forward the dialogue. Her Majesty's Government will be represented on the group by the Inland Revenue.
Dawn Primarolo: I am today announcing an Extra Statutory Concession which will protect these awards from IHT. In strict law, the compensation as such would not form part of a person's estate unless they die before the claim is paid out. Once they have received their compensation in cash, what shows up in their estate for IHT purposes would obviously depend on whether they choose to save it. In the very exceptional circumstances of these cases, however, we think that claimants should be able to decide that without concern for the IHT consequences. We will therefore be allowing an extra £10,000 relief from inheritance tax for every eligible claimant, whether or not they have yet received it, and whatever they choose to do with it subsequently.