Mr. Boateng [holding answer 16 November 2001]: There is no tax relief on diesel used as a road fuel. A blend of diesel and biodiesel used in one of the non road fuel purposes specified in schedule 1 to the Hydrocarbon Oil Duties Act 1979 would be charged at the rebated rate of 3.13p per litre.
Under the Green Fuel Challenge, the Government will, subject to EU agreement, introduce a new duty rate for biodiesel in Budget 2002, at 20p per litre below the rate then in force for ultra-low sulphur diesel. Provisions covering duty on blends of biodiesel and diesel will be reviewed in the light of this new duty rate.
Mr. Andrew Smith [holding answer 16 November 2001]: As my hon. Friend the Parliamentary Under- Secretary of State for International Development has stated in his answer of 16 November 2001, Official Report, column 931W, it is Government policy to promote fair trade products, subject of course to the need to obtain value for money in public procurement for the taxpayer.
Matthew Taylor: To ask the Chancellor of the Exchequer for what reason the Government do not count incurring of liabilities through public-private partnerships as the incurring of financial liabilities in the consideration of the achievement of the Government's fiscal rules; and if he will make a statement. 
Mr. Andrew Smith: Most public-private partnerships involve operating leases rather than finance leases. In accordance with Statement of Standard Accounting Practice 21, the Government do not capitalise operating leases but do capitalise, and thus count as a financial liability, all finance leases.
Mr. Lidington: To ask the Chancellor of the Exchequer what discussions he has held with the Secretary of State for Education and Skills regarding the impact of fraud on tax credits for (a) education and (b) training. 
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Mr. Lidington: To ask the Chancellor of the Exchequer (1) what estimate he has made of the likely cost in financial year 200203 of (a) an incremental research and development tax credit for all companies paid only on additional spending and (b) a research and development tax credit for all companies covering all relevant spending; 
Dawn Primarolo: The Government set out their views of an incremental R and D tax credit for large companies in the Budget consultation document "Increasing Innovation" published on 7 March. Since then we have received a number of responses from companies, representative bodies and others, which we are considering. The cost of such a measure depends upon the rate at which the credit is given and the final design of the scheme. Until decisions are reached on the design of the credit and the rate of relief, it is not possible to estimate the cost of the credit.
Mr. Lidington: To ask the Chancellor of the Exchequer what was the average excess charge for all companies paying the climate change levy with an excess charge over and above NI rebates in the last year for which figures are available, broken down by industrial sector. 
Mr. Lidington: To ask the Chancellor of the Exchequer what estimate he has made of the proportion of companies paying the climate change levy which will pay an excess charge over and above NI rebates. 
Mr. Boateng: The climate change levy is broadly revenue neutral with all revenue being recycled back to business through a reduction in national insurance contributions cuts and support for energy efficiency measures. The impact on any specific company or sector will depend on a number of factors, including: their future energy consumption and the use made of levy funded energy efficiency support; employment levels and the benefits received from the levy funded reductions in national insurance contributions; eligibility to receive a discount by signing up to an energy efficiency agreement; the use made of electricity generated from 'new' renewable sources of energy and combined heat and power, both of which are levy exempt.
Mr. Lidington: To ask the Chancellor of the Exchequer from how many (a) companies and (b) business organisations he has received pre-budget representations regarding the impact of the climate change levy. 
Mr. Boateng: The Government have received representations from a variety of businesses, trade bodies, environmental organisations and other interested parties. They are being considered as part of the pre-Budget report process.
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Mr. Lidington: To ask the Chancellor of the Exchequer what estimate he has made of the cost of administering the (a) aggregates tax and (b) climate change levy in their first full year of operation. 
Mr. Boateng: Estimates of the costs of administering the aggregates levy and the climate change levy are contained in the respective regulatory impact assessments, which have been placed in the Library.
Paul Flynn: To ask the Chancellor of the Exchequer if he will estimate how much revenue would accrue annually if cannabis were taxed in the same way as tobacco, assuming consumption by 2 million users. 
Mr. Gibb: To ask the Chancellor of the Exchequer, pursuant to his answer of 12 November 2001, Official Report, column 531W, if he will specify how many cigarettes Customs and Excise guidelines state would prima facie be regarded as not for own use. 
Mr. Boateng: Travellers from the EU can bring in as many cigarettes as they like for own use. Customs do not enforce any absolute limits. Each individual's purchases are assessed in the light of the individual circumstances. If the amount is over the Minimum Indicative Level of 800, set out EC Directive 92/12 and in the Excise Duties (Personal Reliefs) Order 1992 the traveller may be required to satisfy Customs that they are not being held or used for a commercial purpose.
Mr. Lidington: To ask the Chancellor of the Exchequer what was the total weight of aggregates used by public or public/private projects in the last financial year for which information is available in (a) road building and (b) rail infrastructure. 
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