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Tax Receipts
Mr. Bercow: To ask the Chancellor of the Exchequer if he will estimate the annual receipts derived from payment of income tax, capital gains tax, national insurance and VAT paid by the top (a) one per cent., (b) five per cent. and (c) 10 per cent. of earners and the bottom (i) one per cent., (ii) five per cent. and (iii) 10 per cent. of earners. [26239]
Mr. Andrew Smith: The available information is given in the table. The bottom 1 per cent., 5 per cent., and 10 per cent. of earners do not pay income tax on their earnings. The bottom decile of earners could be liable to capital gains tax and income tax (if they have significant investment income); however, it is not possible to provide reliable estimates. It is also not possible to estimate amounts of VAT paid by individuals in different parts of the earnings distribution.
| Income tax | Capital gains tax | National insurance contributions | |
|---|---|---|---|
| Top 1 per cent. | 20.7 | 1.0 | 0.6 |
| Top 5 per cent. | 38.2 | 1.4 | 3.1 |
| Top 10 per cent. | 48.2 | 1.6 | 6.3 |
Fuel Duty (Northern Ireland)
Mr. Blunt: To ask the Chancellor of the Exchequer how much duty was raised at each Northern Ireland duty point in respect of all types of fuel and diesel in (a) 1998–99, (b) 1999–2000 and (c) 2000–01; and how much duty was raised in the UK in respect of all types of fuel and diesel in the same three periods. [28178]
Mr. Boateng: Revenue receipts from all types of fuel duties in the relevant financial years were: (a) £21.6 billion; (b) £22.5 billion; and (c) £23 billion. Estimates of the receipts collected at different duty points are not available. There are no duty points currently located in Northern Ireland.
Aggregates Levy
Mr. Weir: To ask the Chancellor of the Exchequer what assessment he has made of the impact on the manufacturers of added value aggregate products of the introduction of the Aggregates Levy. [31573]
Mr. Boateng: The higher price of primary aggregate will provide an incentive to all users, including the producers of value added products, to make more efficient use of aggregates and better use of alternative materials. The impact on the actual costs to the end user will be dependent on the commercial decisions of aggregates suppliers.
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Company Car Drivers
Mr. Bercow: To ask the Chancellor of the Exchequer what assessment he has made of how many incorrect tax codes have been sent to company car drivers as a result of the introduction of the carbon dioxide emissions-based system; and if he will make a statement on the implications for the Exchequer. [31961]
Mr. Boateng: For the majority of company car drivers the Inland Revenue have had to estimate the value of company car benefit for 2002–03 because they do not hold the necessary information required to calculate the figure under the new rules. In about 280,000 cases the provisional amount of benefit included in the coding notices may not have been calculated on the basis of information already supplied by employers. In those cases the Inland Revenue have made it clear that revised coding notices will be issued before the start of the new tax year.
Fuel Contracts
Tom Brake: To ask the Chancellor of the Exchequer what fuel contracts Government Departments have with Exxon Mobil/Esso. [31833]
Mr. Andrew Smith: Government Departments are responsible for their own contracts, however OGCbuying.solutions offer framework contracts that are available to the whole of central Government. There are three contracts in place with Esso covering heating oils and motor fuels. Specific details cannot be disclosed in accordance with Exemption 13 of the Code of Practice on Access to Government Information.
Debt Relief
Tony Baldry: To ask the Chancellor of the Exchequer what representations he has made to ensure that the first 23 countries to receive debt relief spend less on debt and more on education. [31670]
Mr. Boateng: The UK Government have been at the forefront internationally of pressing to ensure that savings on debt relief are linked to the development of comprehensive national poverty reduction strategies. Education is a key feature of these plans.
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Countries receiving HIPC debt relief have benefited from increased social spending of $1.7 billion in 2001–02, equivalent to 1.2 per cent. of their GDP. Education spending has accounted for 40 per cent. of the savings made on debt, equivalent to nearly $700 million in 2001–02. The World bank and the IMF are currently preparing a report, to be presented to the board, to further track the spending of HIPC finance.
Aggregates Tax
Annabelle Ewing: To ask the Chancellor of the Exchequer, pursuant to his answer of 28 January 2002, Official Report, column 8W, on aggregates tax, whether the discussions the Government have held regarding the implementation of the aggregates tax in Scotland with a wide range of organisations within Government include discussions with the Scotland Office. [32303]
Mr. Boateng: It would not be appropriate to provide specific information on the extent and nature of discussions within Government on matters of policy, as Exemption 2 of the Code of Practice on Access to Government Information provides.
Internet Service Providers
Mr. Hawkins: To ask the Chancellor of the Exchequer (1) on what basis VAT is calculated for (a) UK-based and (b) non-UK-based internet service providers; [32148]
- (2) what discussions he has had with (a) UK-based internet service providers and (b) Customs and Excise about the appropriate VAT charges for flat-rate unmetered internet access charges on non-UK-based ISPs; [32149]
(3) what steps he is taking to ensure non-UK-based internet service providers account for value added tax on the same basis as UK-based ISPs. [32147]
Mr. Boateng: This is a complex area of EC VAT law, centring on the interpretation and application of the rules that govern the 'place of taxation' of services. The Government currently have the treatment of internet access packages under review, and have held discussions with a range of interested bodies. The Government are also negotiating for relevant changes to be made to EC VAT law in order to provide lasting clarity and certainty in this area.