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Ghana

Mr. Reed: To ask the Secretary of State for International Development what research her Department has (a) commissioned and (b) evaluated on Ghana's long-term debt. [34758]

Hilary Benn: DFID has provided occasional technical assistance through "Debt Relief International" (DRI) to the Government of Ghana since 1998 to help them undertake debt sustainability analysis, develop a debt reduction strategy, and build capacity in the Aid and Debt Management Unit of the Ministry of Finance. DFID has not commissioned any separate research, nor commissioned any independent evaluation of the DRI's work in Ghana, although DRI's analysis has been largely verified by the World Bank and IMF during their HIPC related assessments of Ghana's debt sustainability.

TREASURY

Golden Jubilee

Mr. Yeo: To ask the Chancellor of the Exchequer what events (a) he is and (b) other Ministers in his Department are planning to attend as part of the Golden Jubilee celebrations; and what events his Department is planning to arrange to celebrate the Golden Jubilee. [33245]

Ruth Kelly [holding answer 4 February 2002]: I refer the hon. Member to the answer given by the Secretary of State for Culture, Media and Sport on 11 February 2002, Official Report, column 58W.

Vocational Training

Mr. Willis: To ask the Chancellor of the Exchequer (1) what was the estimated charge in tax revenue following the removal of IR 119 tax relief for students on self-funded vocational training for the financial year after the decision was implemented; [36024]

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(2) how many students were affected by the removal of IR 119 tax relief on self-funded vocational training; and if he will make a statement. [36022]

Dawn Primarolo [holding answer 13 February 2002]: Vocational Training Relief (VTR) was abolished with effect from 31 August 2000. The estimated cost of tax relief was around £60 million in the last full year it was available (1999–2000), and about £30 million in 2000–01. It was estimated that there were probably about 200,000 people claiming VTR in 1998–99. These figures are based on the number of claims received and the amount reclaimed by training providers from the Inland Revenue.

Mr. Willis: To ask the Chancellor of the Exchequer what the estimated benefit was of allowing tax relief on employers' contributions to fund vocational training for their employees in the last financial year. [36023]

Dawn Primarolo [holding answer 13 February 2002]: The information is not available.

Aggregates Tax

Mr. Carmichael: To ask the Chancellor of the Exchequer what assessment he has made of the impact of the aggregates tax on existing PFI/PPP contracts. [35045]

Mr. Boateng: An increase in the price of aggregates will provide an incentive to use aggregates efficiently and encourage wider use of recycled aggregates, regardless of whether they are being used in public or private sector projects.

Mr. Carmichael: To ask the Chancellor of the Exchequer what assessment he has made of the changes to Scottish local authority spending as a result of the introduction of the aggregates tax. [35046]

Mr. Boateng: As confirmed in the pre-Budget report (Cm 5318) published in November 2001, the Government are introducing the aggregates levy in April 2002. Scottish local authority spending is a devolved matter for the Scottish Executive.

Mr. Carmichael: To ask the Chancellor of the Exchequer what steps he has taken to reduce the administrative and technical difficulties in allowing quarries to act as aggregates tax collectors. [35043]

Mr. Boateng: Customs and Excise has consulted extensively with the quarrying industry to ensure that accounting for aggregates levy will be as straightforward as possible.

Mr. Carmichael: To ask the Chancellor of the Exchequer (1) what assessment he has made of the impact on the Scottish economy of the introduction of the aggregates tax; [35048]

(2) what assessment he has made of the impact on quarries of the implementation of the aggregates tax. [35047]

Mr. Boateng: A regulatory impact assessment for the aggregates levy was published at the time of Budget 2000. It is available from the Customs and Excise website.

Mr. Carmichael: To ask the Chancellor of the Exchequer what percentage increase the proposed aggregates tax will add to the average price of a tonne of aggregate in (a) Scotland and (b) England. [35042]

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Mr. Boateng: The levy's impact on the cost of aggregate will be dependent upon the commercial decisions of those in the supply chain.

Mr. Carmichael: To ask the Chancellor of the Exchequer what proposals he has to extend the aggregates tax to include imported aggregate and concrete-based products. [35044]

Mr. Boateng: Imported aggregate will be subject to levy.

The Government have no proposals to extend the levy to include imports of concrete-based products.

Small Enterprises (Allowances)

Mr. Hoban: To ask the Chancellor of the Exchequer what assessment he has made of the impact of 100 per cent. first year allowances for small enterprises spending on information and communication technology. [36102]

Dawn Primarolo: It is too early to assess the impact of the scheme, which was introduced less than two years ago as part of a package of measures to help businesses get on-line. The Inland Revenue are monitoring the use of the allowances.

VAT

Mr. Edward Davey: To ask the Chancellor of the Exchequer whether public authorities are able to reclaim VAT on leased vehicles; and if he will make a statement. [35847]

Mr. Boateng: In general, public authorities which draw their funding directly from local taxation are able to recover the VAT incurred on all purchases relating to their statutory non-business activities under the section 33 VAT refund scheme. Except where specifically covered by the section 41 (3) refund scheme for certain contracted-out services, the VAT incurred by bodies which draw their funding directly from central Government may not generally be recovered, and is instead taken into account when that funding is allocated.

Revenue (Greater Manchester)

Mr. Lloyd: To ask the Chancellor of the Exchequer what estimate he has made of (a) revenue raised and (b) revenue spent by the Exchequer in the Greater Manchester area in the last 12 months. [34883]

Mr. Andrew Smith: Estimates of total revenue raised and spent by the Exchequer in Greater Manchester are not available.

Inland Revenue Staff

Mr. Hoban: To ask the Chancellor of the Exchequer, pursuant to the answer of 4 February 2002, Official Report, column 695W, if he will make a statement on the changes in staff employed by the Inland Revenue. [36103]

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Dawn Primarolo: The reasons for the staffing changes in the Inland Revenue shown in the answer of 4 February 2002, Official Report, column 695W, for the period 1 January 1999 to 1 January 2000 were:

1. On 1 April 1999, 8,400 staff joined the department from the Contributions Agency.

2. On 1 October 1999, 3,700 staff joined the department from the Benefits Agency.

3. The further increase of around 245 was due to increases in work loads.

Capital Gains Taper

Mr. Hoban: To ask the Chancellor of the Exchequer what assessment he has made of the behavioural impact of the introduction of the taper on capital gains in April 1998. [36101]

Dawn Primarolo: We intend to evaluate taper relief once the system has had time for its effects to become measurable.

Reputational Externalities

Matthew Taylor: To ask the Chancellor of the Exchequer, pursuant to his answer of 4 February 2002, Official Report, column 705W, on reputational externalities, if he will state whether the assumptions used for analysing the London Underground public-private partnerships are identical to those recommended in "Appraisal and Evaluation in Central Government"; and if he will make a statement. [34888]

Mr. Andrew Smith: The appraisal of the London Underground PPPs conforms with the guidance contained in the said document.

Northern Ireland Financial Statement

Mr. Blunt: To ask the Chancellor of the Exchequer what publication is produced by the Treasury to replace the Northern Ireland Financial Statement. [34862]

Mr. Andrew Smith: The Northern Ireland Financial Statement was published each year by the Department of Finance and Personnel until 1999–2000. Following devolution, details of the Northern Ireland Executive's annual budget are presented to the Northern Ireland Assembly by the Minister of Finance and Personnel and published each December.

I have asked the Department of Finance and Personnel to provide the hon. Gentleman with a copy of the 2002–03 budget published on 3 December 2001 and approved by the Assembly on 11 December 2001. A copy of the budget may also be found on the Department's website at http://www.nics.gov.uk/dfp.htm.

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