---

Police Officers (London)

Clive Efford: To ask the Secretary of State for the Home Department if he will list the number of police officers for each London borough in each month since 1 July 1999 that (a) were in post, (b) left the service and (c) were recruited. [18651]

Mr. Denham: The information requested has been provided by the Commissioner of Police of the Metropolis and a table has been placed in the Library.

TREASURY

Stability and Growth Pact

Mrs. Lawrence: To ask the Chancellor of the Exchequer when he plans to submit an updated annual Convergence Programme as required by the Stability and Growth Pact. [25920]

Ruth Kelly: As required under the Stability and Growth Pact, an updated, annual Convergence Programme was submitted to the European Commission

8 Jan 2002 : Column: 794W

on 20 December 2001. Copies of the programme were placed in the Libraries of both Houses and are also available in the Vote Office.

European Investment Bank

Mr. Bercow: To ask the Chancellor of the Exchequer if he will make a statement on the level of the European Investment Bank's loans for projects in the United Kingdom in each year since 1992. [24809]

Ruth Kelly: The information requested, which has been obtained from EIB's annual reports, has been placed in the Library of the House.

Corporation Tax

Mr. Bercow: To ask the Chancellor of the Exchequer what were the receipts for advance corporation tax for each of the last 54 months. [24824]

Mr. Andrew Smith: Monthly receipts of advanced corporation tax (ACT) for April 1999 to November 2001 are given on the Inland Revenue website at: www.inlandrevenue.gov.uk/stats/tax_receipts/g_t03_1.htm.

Figures for the months April 1997 to March 1999 are given in table 1.3 of Inland Revenue Statistics 1999.

Minimum Wage Unit

Mr. Clappison: To ask the Chancellor of the Exchequer, pursuant to the answer of 9 December 2001, Official Report, column 323, in how many cases information has been passed by Inland Revenue staff to the National Minimum Wage Unit on non-compliant employers; and what the outcome of such investigations has been. [25185]

Mr. Andrew Smith: Nearly 5,000 working families tax credit applications have been the subject of an employer inquiry by NMW staff. Non-compliance has been identified in just over a third of such cases.

VAT

Mr. Swayne: To ask the Chancellor of the Exchequer what representations he has received regarding the levying of VAT on managers' salaries in retirement accommodation where the service provider is not the freeholder; and if he will make a statement. [24915]

Mr. Boateng: There have been a number of representations on this issue. However, there has been no change to the VAT treatment of such services. If future changes to employment regulations have the effect of altering the VAT treatment, parallel changes will be made to ensure there is no increased VAT charge on managers' services in retirement accommodation.

Mr. Bercow: To ask the Chancellor of the Exchequer how much revenue was obtained from VAT charges on courses of (a) education, (b) training, (c) sports activity and (d) leisure activity in each year since 1997; and how much it costs each year to administer the collection of these charges. [24797]

Mr. Boateng: The information requested is not available. However, education (including physical education) and vocational training in schools, universities, higher education colleges and further education colleges is free of VAT.

8 Jan 2002 : Column: 795W

Mr. Bercow: To ask the Chancellor of the Exchequer if the risk analysis system used by Customs and Excise for VAT control visiting is restricted to determining the (a) relative risk of different traders and (b) overall risk to the revenue. [24545]

Mr. Boateng: Central risk analysis enables Customs to rank traders in order of relative risk, predict outcomes, and target resources to achieve greater compliance.

Risk analysis is under continual development and Customs' definition of risk includes those likely to need support and education as well as the wilfully non- compliant.

Mr. Bercow: To ask the Chancellor of the Exchequer if it is his policy that a trader should receive a visit from Customs and Excise within the first three years of registering for VAT. [24811]

Mr. Boateng: It is not Customs policy that a business should receive a visit within the first three years of registering for VAT for that reason alone.

Currently all newly registered businesses are offered a programme of learning for VAT, including videos, seminars, meetings and visits. Customs are enhancing support and plan to make telephone contact with all newly registered businesses, around 190,000 a year, to offer support for them to meet their legal obligations.

In addition businesses may contact the National Advice Service, launched in April 2001, to resolve queries.

Mr. Bercow: To ask the Chancellor of the Exchequer how many (a) local authorities, (b) voluntary organisations and (c) universities are paying VAT on courses of further education for adults; and if he will list the courses liable. [24796]

Mr. Boateng: VAT is not paid on further education courses provided by local authorities, voluntary organisations that use surplus income for educational purposes, and universities.

Mr. Bercow: To ask the Chancellor of the Exchequer what plans Customs and Excise have to issue a VAT payer's charter setting out standards of service to VAT payers. [24793]

Mr. Boateng: Customs and Excise have no plans to issue an additional VAT payers charter. Their standards of service to VAT payers—and all other business customers—are already set out in the "Customs and Excise Charter", Notice 400 (most recent edition July 2001).

Mr. Bercow: To ask the Chancellor of the Exchequer if he will list for each of the last 10 years (a) total VAT registrations and (b) total new registrations. [24547]

Mr. Boateng: Information on the number of total VAT registrations and total new VAT registrations is available in the Departmental Annual Reports published by Customs and Excise.

Capital Gains Tax

Mr. Flight: To ask the Chancellor of the Exchequer (1) on what he bases his assessment that the changes to

8 Jan 2002 : Column: 796W

capital gains tax announced in the pre-Budget report will not create new loopholes for the treatment of income as capital gain; [25200]

(2) what measures he has taken to ensure that changes to capital gains tax, announced in the pre-Budget report, will not permit treatment of income as capital gain. [25219]

Mr. Andrew Smith: The proposed modifications to the taper relief rules for business assets are not expected to give rise to the creation of schemes for converting income to capital gain to any significant extent because the effective capital gains tax rate of 10 per cent. will not be reached until the asset in question has been held for two years, and because there are rules already in place which are designed to ensure that income is charged to income tax.

We shall, however, be keeping the position under close review and will not hesitate to take action to protect the income tax yield if such schemes are introduced.

Carter Review

Mr. Edward Davey: To ask the Chancellor of the Exchequer what assessment he has made of paragraphs 5.1 and 5.4 of the Carter Review of Payroll Services; what plans he has to align the treatment of benefits in kind for the purposes of national insurance and income tax; and if he will make a statement. [24936]

Mr. Andrew Smith: The Chancellor said in the pre-Budget report that the proposals in the Carter Review were a challenging but attractive package of measures. We have invited comments on the detail of the review's recommendations by 31 January 2002 so it would be inappropriate to comment on specific aspects of the report at this stage.

Tax Reform

Mr. Edward Davey: To ask the Chancellor of the Exchequer what assessment he has made of the Tax Law Reform Committee paper, "Employed or Self Employed"; and if he will make a statement. [24937]

Mr. Andrew Smith: We read the paper with interest when it was published in February 2001. Along with all other such publications, its contents are taken into consideration during relevant policy deliberations in the usual way.

Amateur Sports Clubs

Mr. Greenway: To ask the Chancellor of the Exchequer, pursuant to his answer of 10 December 2001, Official Report, column 689W, on amateur sports clubs, what plans he has to provide funds to enable the Department for Transport, Local Government and the Regions, to provide mandatory relief for community amateur sports clubs at the same level enjoyed by charities. [25128]

Mr. Boateng: On 30 November, the Charity Commission announced that it would recognise as charitable "the promotion of community participation in healthy recreation". Community amateur sports clubs that qualify for charitable status will be able to enjoy the tax relief that such status confers. This includes 80 per cent.

8 Jan 2002 : Column: 797W

mandatory rate relief in England and Wales (fully centrally funded), with a further 20 per cent. available at the discretion of the local authority (75 per cent. centrally funded, with the local authority funding the remaining 25 per cent.). Any reduction in the total amount of business rates collected is automatically offset by an increase in total revenue support grant paid to local authorities.

Mr. Greenway: To ask the Chancellor of the Exchequer how many community amateur sports clubs have (a) a turnover of less than £15,000 and (b) a rental income less than £10,000. [25020]

Mr. Boateng: The number of community amateur sports clubs across the UK with a turnover of less than £15,000 and a rental income of less than £10,000 will vary from year to year. It is the Government's intention to recognise the positive contribution that such clubs make to their local communities. On 30 November, a consultation documentation—"Promoting Sport in the Community"—was launched, seeking views from interested parties on the best way to support community amateur sports clubs.

Mr. Greenway: To ask the Chancellor of the Exchequer, pursuant to his answer of 10 December 2001, Official Report, column 689W, on amateur sports clubs, whether he will include relief from the climate change levy in his proposals for tax relief for community amateur sports clubs. [25129]

Mr. Boateng: A consultation document—"Promoting Sport in the Community"—was launched on 30 November, seeking views on the best way to support community amateur sports clubs. The document is held in the House Library. A number of options are available. Comments are invited and responses to the consultation will help to shape the support we shall offer.

On 30 November, the Charity Commission announced that it would recognise as charitable the promotion of community participation in healthy recreation by the provision of facilities for the playing of particular sports. The climate change levy does not apply to energy used by charities for charitable purposes.

Mr. Greenway: To ask the Chancellor of the Exchequer what recent discussions he has had with the Performance and Innovation Unit regarding support for community amateur sports clubs. [25000]

Mr. Boateng: The Treasury is in regular dialogue with the Performance and Innovation Unit, which is currently undertaking a wider review of the legal and regulatory framework for charities. The Treasury launched a consultation document—"Promoting Sport in the Community"—on 30 November, seeking views from interested parties before finalising decisions on the best way to support CASCs. The consultation document is separate from the work of the Performance and Innovation Unit, but will have regard to the conclusions of that separate review and in the course of deciding the best way forward, responses to the consultation will be shared with the Performance and Innovation Unit.

8 Jan 2002 : Column: 798W

---