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Dawn Primarolo [holding answer 14 January 2002]: Details of organisations, including trade unions, for which tax relief can be claimed on fees paid to them can be found in the Inland Revenue booklet List 3, copies of which can be found on the Inland Revenue website.
David Taylor: To ask the Chancellor of the Exchequer (1) what assessment has been made of the number of pensioner couples whose tax allowances have been reduced by the abolition of married couples allowance resulting from them attaining the age of 60 or 65 years after 5 April 2000; 
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Dawn Primarolo [holding answer 14 January 2002]: No taxpayer will have their tax allowances reduced as a result of reaching 60 or 65 after 5 April 2000. Most pensioner taxpayers will qualify for an increased personal allowance after reaching the age of 65.
Mr. Andrew Smith: It is anticipated that the conclusions of the 2002 Spending Review will be published in a Command Paper and accompanied by a statement by my right hon. Friend the Chancellor of the Exchequer, as with those of the 1998 Comprehensive Spending Review, and the 2000 Spending Review.
Ms Walley: To ask the Chancellor of the Exchequer what plans he has to synchronise the VAT rates between local education authorities and further education colleges in respect of further and sixth form education. 
Mr. Boateng: Information on VAT receipts as a percentage of household expenditure for the years 199192 to 200001 is contained within the Value Added Tax Factsheet September 2001 produced by Customs and Excise, a copy of which has been placed in the House of Commons Library.
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Mr. Boateng: Customs and Excise are consulting businesses and bodies such as the Royal National Institute for the Deaf to assess whether recent legal rulings have implications for the VAT treatment of audiologist's services provided to a patient at the same time as a hearing aid.
Mr. Lidington: To ask the Chancellor of the Exchequer what his current estimate is of the revenue that would be forgone were he to treat charities in the same way as local authorities under section 33 of the VAT Act 1994. 
Mr. Bercow: To ask the Chancellor of the Exchequer how much revenue the Exchequer has received in penalties arising from misdeclaration of value-added tax (a) in real terms and (b) as a percentage of the total tax value for VAT in each of the last four years. 
Mr. Boateng: It is not possible to provide the information requested since no separate record is kept of payments of VAT misdeclaration penalties. Payments of all penalties as a percentage of total VAT receipts over the last four years, all expressed in real terms, were as shown in the table.
|Penalties receipts (£ million)||Total VAT receipts(32) (£ billion)||Percentage|
(32) Does not include penalty receipts
Mr. Boateng: The Government are implementing a comprehensive strategy for delivering stronger productivity growth in the UK. This addresses issues at the regional, national and international levels and involves stakeholders from across all sectors of the economy.
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Dawn Primarolo: E-commerce of itself is unlikely to have significant short-term impact on the concept for tax purposes of corporate residence. However the UK tax authorities continue to be engaged in discussions at OECD, in consultation with the business community, on this and related e-commerce issues.
Dawn Primarolo: Tax planning is a term commonly used to describe the organisation of financial affairs in an entirely lawful manner in order to minimise liability to tax. It is not really practicable to estimate the tax liabilities that would have arisen had accountants organised the affairs of their clients in a less efficient manner. Consequently, there can be no reliable measure of the tax lost to the Inland Revenue as a consequence of tax planning.
Mr. Boateng: About 1 per cent. of all beer consumed in the UK has been legitimately bought duty-paid in another EU country. The impact of changes to the rate of beer duty on this volume appears to have been negligible.
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