House of Commons Hansard Written Answers for 13 Feb 2001 (pt 11)

Ultra-low Sulphur Petrol

Mr. Yeo: To ask the Chancellor of the Exchequer what assessment the Government have made of the availability of ULS diesel fuel in rural parts of Scotland, Wales and each of the English regions. [150333]

Dawn Primarolo: Ultra-low sulphur diesel now forms 100 per cent. of the road diesel market in the UK.

Listed Buildings

Mr. Laurence Robertson: To ask the Chancellor of the Exchequer if he will seek to extend the lower rate of VAT to include repairs to listed buildings in addition to historic places of worship; and if he will make a statement. [149763]

Dawn Primarolo [holding answer 9 February 2001]: One of the Government's key objectives is a decent home for everyone. We are pursuing this through the plans we announced in the pre-Budget report for a reduced VAT rate on conversion services and a zero rate for the sale of renovated homes that have been empty for over 10 years.

Capital Gains

Mr. Matthew Taylor: To ask the Chancellor of the Exchequer (1) what estimate he has made of the proportion of estates that benefited from exemption of capital gains unrealised at death in the last year for which figures are available; and what the (a) average and (b) median benefit was; [146262]

(a)

(b)

Dawn Primarolo [holding answer 22 January 2001]: The latest available information for 1998-99 to 2000-01 is as follows:

1998-99 1999-2000 2000-01

Proportion of estates with net CGT liability in absence of exemption for capital gains accrued but unrealised at death (Percentage) 8 9 9

Estates with net CGT liability

Average net CGT liability (£) 20,600 21,900 21,500

Median net CGT liability (£) 6,700 7,070 7,010

	1998-99	1999-2000	2000-01
Proportion of estates with net CGT liability in absence of exemption for capital gains accrued but unrealised at death (Percentage)	8	9	9

Estates with net CGT liability
Average net CGT liability (£)	20,600	21,900	21,500
Median net CGT liability (£)	6,700	7,070	7,010

Government Expenditure

Mr. Jack: To ask the Chancellor of the Exchequer if he will list those items of the programmes run by the Ministry of Defence, Department for Education and Employment, Department of Health, Department of Trade and Industry, Department for Culture, Media and Sport,

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and the Ministry of Agriculture, Fisheries and Food, which are classified as (a) Government spending and (b) Government investment. [150185]

Mr. Andrew Smith: Government spending plans for 2001-02 through to 2003-04 were set out in Spending Review 2000, New Public Spending Plans 2001-04 (Cm 4807), showing resource and capital budgets.

Working Families Tax Credit

Mr. Win Griffiths: To ask the Chancellor of the Exchequer (1) what estimate he has made of the administrative costs of implementing the Working Families Tax Credit to (a) businesses and (b) the Treasury; [149859]

Dawn Primarolo: Estimates of the costs to employers of operating the Working Families Tax Credit and the Disabled Persons' Tax Credit are given in paragraphs 40-46 of the regulatory impact assessment for the Tax Credits Bill 1999.

The cost to Inland Revenue of managing and paying these tax credits for the six months to 31 March 2000 are shown in note 3 to the trust account, on page 83 of Inland Revenue's annual report for the year ending 31 March 2000.

Both documents are available in the Library of the House.

Ms Osborne: To ask the Chancellor of the Exchequer how many (a) widows and (b) widowers with care of their children are in receipt of the Working Families Tax Credit. [149856]

Dawn Primarolo: This information is not available. The application form for the Working Families Tax Credit (WFTC) does not ask whether the applicant is a widow or widower.

Mr. Maclean: To ask the Chancellor of the Exchequer what representations he has received regarding the Inland Revenue's guidance on software for administering the Working Families Tax Credit; and what assessment he has made of the effectiveness of these guidelines in dealing with circumstances where credits cease. [149370]

Dawn Primarolo: The Inland Revenue produces specific guidance to payroll software developers which includes guidance on the Working Families Tax Credit. I am not aware of any representations on this matter.

Mr. Maclean: To ask the Chancellor of the Exchequer how many companies have reported (a) difficulties in operating the Working Families Tax Credit and (b) overpayment of tax and national insurance as a result of the Working Families Tax Credit. [149375]

Dawn Primarolo: The Inland Revenue provides detailed guidance to employers and the majority of them are paying tax credits to their employees correctly.

Mr. Maclean: To ask the Chancellor of the Exchequer what measures he is taking to ensure that jobseekers in receipt of Working Families Tax Credits are not disadvantaged in jobseeking as a result of on-costs associated with their employment. [149372]

13 Feb 2001 : Column: 104W

Dawn Primarolo: Payment of tax credits by employers reinforces the link between tax credits and the rewards of the work.

In the January 2001 "Employer's Bulletin", sent to all employers, employers were advised that they must not charge their employees for paying tax credits through the payroll.

Mr. Maclean: To ask the Chancellor of the Exchequer what assessment he has made of the impact of the Working Families Tax Credit on recruiting intentions among small and medium-sized enterprises. [149373]

Dawn Primarolo: The Working Families Tax Credit is just one element in a comprehensive programme of tax and benefit reform to help make work pay and provide incentives to move up the earnings ladder. Other elements include reductions in income tax and reforms to national insurance contributions. These measures are underpinned by the national minimum wage which guarantees fair minimum standards of pay.

Combined with policies to move people closer to the labour market and make them more effective at competing for jobs, the Government's tax and benefit reforms will help increase the effective supply of labour.

Tax Rates

Mr. Webb: To ask the Chancellor of the Exchequer if he will estimate the additional yield from levying a 50 per cent. income tax rate on (a) taxable incomes and (b) gross incomes above £100,000; and if he will estimate in each case the (i) income tax and (ii) capital gains tax. [148940]

Dawn Primarolo: The full-year effects in 2001-02 of making the changes are set out in the table.

Change in 2001-02⁽⁶⁾ Income tax yield (£ billion)⁽⁷⁾ Capital gains tax yield (£ million)⁽⁸⁾

(a) 50 per cent. rate for taxable incomes over £100,000 ⁽⁹⁾-- 130

(b) 50 per cent. rate for gross incomes over £100,000 3.4 130

Change in 2001-02⁽⁶⁾	Income tax yield (£ billion)⁽⁷⁾	Capital gains tax yield (£ million)⁽⁸⁾
(a) 50 per cent. rate for taxable incomes over £100,000	⁽⁹⁾--	130
(b) 50 per cent. rate for gross incomes over £100,000	3.4	130

⁽⁶⁾ Estimates are consistent with the November 2000 pre-Budget report

⁽⁷⁾ Income tax estimates are based on the Survey of Personal Incomes

⁽⁸⁾ Capital gains tax estimates take into account the likely effect on yield of changes in the volume of disposals in a full year caused by taxpayers' behaviour

⁽⁹⁾ I refer the hon. Member to the answer I gave my hon. Friend the Member for Nottingham, South (Mr. Alan Simpson) on 15 January 2001, Official Report, column 126W

National Insurance

Mr. Willetts: To ask the Chancellor of the Exchequer how many people are owed outstanding national insurance contribution rebates for the 1999-2000 tax year, broken down into (a) those with personal pensions and (b) those in contracted-out money purchase pension schemes. [143508]

Dawn Primarolo: There are approximately 683,000 people awaiting a NIC rebate for the 1999-2000 tax year. This figure represents approximately 1.4 per cent. of the total end of year receipts received so far.

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The outstanding total can be broken down as follows:

(a) 656,000 people with a personal pension;

(b) 27,000 people who are in a contracted-out money purchase scheme.

ENVIRONMENT, TRANSPORT AND THE REGIONS

Housing Investment (North-West)

15. Mr. Watts: To ask the Secretary of State for the Environment, Transport and the Regions if he will make a statement on housing investment in the north-west. [148456]

Mr. Robert Ainsworth: The north-west is, like all regions, benefiting from the substantial increases in resources already made available and the further increases planned for the next three years. The resources allocated to local authorities in the north-west for housing investment in 2001-02 amounts to around £350 million which is well over twice the amount allocated for 1997-98 by the last Government.

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