---

Business Cars

Mr. Don Foster: To ask the Chancellor of the Exchequer (1) what the total cost to the Treasury will be at (a) the outset of its introduction and (b) projected in the next three years of the enhanced capital allowances for the purchase of business cars with carbon dioxide emissions not exceeding 120 grammes per kilometre, as announced in the Budget; [52394]

30 Apr 2002 : Column 726W

(2) to how many cars, broken down by make, vehicle excise duty was applied at a rate of a £30 reduction for carbon dioxide emissions of 120 grammes per kilometre in each month since March 2001; and to how many that rate will be applied in each of the next three years; [52392]

(3) to how many cars, broken down by make, enhanced capital allowances for the purchase of business cars with carbon dioxide emissions not exceeding 120 grammes per kilometre as announced in Budget 2002 will apply (a) at the outset of its introduction and (b) projected in the next three years. [52391]

Mr. Evans: To ask the Chancellor of the Exchequer how many cars in the UK this year will benefit from the new vehicle excise duty band of 120 g/km of carbon dioxide. [52982]

Mr. Boateng: The 120 gm/km band for vehicle excise duty (VED) applies to new licences commencing from May 2002. It is expected that about 34,000 cars will qualify in 2002–03 rising to 105,000 cars in 2004–05.

Enhanced capital allowances for cars with carbon dioxide emissions of up to 120 gm/km are expected to support about 7,000 new business car purchases in 2002–03 rising to over 10,000 purchases in 2004–05. It is estimated that the cost of enhanced capital allowances over the three years from 2002–03 will be £5 million/ £10 million/£10 million. There are no stock projections for individual makes of vehicle.

30 Apr 2002 : Column 727W

Electronic Filing

Mr. Bercow: To ask the Chancellor of the Exchequer for what reasons the incentives for small employers to switch to electronic filing will be introduced in 2004–05 and not 2003–04. [52368]

Dawn Primarolo: Incentives for small employers to switch to electronic filing will be introduced in 2004–05, so that as many businesses as possible can be ready to qualify for the first year's incentive payment.

Deferred VAT Payments

Mr. Bercow: To ask the Chancellor of the Exchequer when and how he will consult on his proposal to allow approved companies to defer paying VAT on imports until they submit their VAT returns. [52372]

Mr. Boateng: HM Customs and Excise have already initiated discussions on these proposals with affected businesses, and will issue a formal consultation document in due course.

Customs and Excise (Scotland)

Mr. Peter Duncan: To ask the Chancellor of the Exchequer what additional resources are being provided to HM Customs and Excise in Scotland prior to the commencement of ferry services to the continent from Rosyth; and if he will make a statement. [52584]

Mr. Boateng: HM Customs and Excise are funded, according to risk assessment, to provide Customs controls at all UK entry points, including Rosyth. In addition to £2 million funding for a mobile scanner that will be regularly used at Rosyth, £245,000 has been allocated for the provision of the latest technical equipment to be used in the detection of drugs and other contraband. Customs staff will be deployed regularly at Rosyth on a risk basis, both from flexible multi-functional teams currently located in Scotland and, as required, from UK national strike force teams.

Mr. Peter Duncan: To ask the Chancellor of the Exchequer how many Customs and Excise staff were employed in Scotland in each of the last five years; and what the staff complement is. [52909]

Mr. Boateng: HM Customs and Excise does not have a "staff complement" for Scotland, as they deploy their resources across the United Kingdom according to risk.

The numbers of staff employed as are follows:

Year	Headcount	FTE
2002	1,215	1,184.7
2001	1,294	1,258.6
2000	1,324	1,289.5
1999	1,413	1,376.2
1998	1,488	1,449.2

Note:

Numbers of staff in Scotland are given both in headcount and full-time equivalent, and are based on data for the 1 April in each year. They include all staff working in Scotland. The full-time equivalent figures for 1998 and 1999 are not available and have therefore been estimated.

30 Apr 2002 : Column 728W

National Insurance (Scotland)

Mr. Peter Duncan: To ask the Chancellor of the Exchequer what value of employers' national insurance contributions was paid by employers in Scotland in the last financial year. [52582]

Dawn Primarolo: I regret that the Government Actuary's Department could provide a reliable answer only at disproportionate cost.

Alcohol Imports

Mr. Peter Duncan: To ask the Chancellor of the Exchequer if he will introduce a voluntary system of prior approval for legitimate import of alcohol for personal use. [52557]

Mr. Boateng: I refer the hon. Member to my reply to his last question on this subject on 10 April 2002, Official Report, column 260W.

Contraband Goods (Scotland)

Mr. Peter Duncan: To ask the Chancellor of the Exchequer what is the estimated value of contraband goods confiscated by Customs and Excise staff based in Scotland in the last three years. [52583]

Mr. Boateng: This information is not available. Customs records of seizures are typically based on quantity rather than value.

Aggregates

Mr. Gibb: To ask the Chancellor of the Exchequer if he will set out the reasons for the change of policy regarding the taxation of uncrushed rock, with specific reference to armourstone; and if he will make a statement. [52957]

Mr. Boateng: Following consultation with the industry, the scope of the aggregates levy was broadened to include uncrushed rock to prevent the possibility of tax avoidance and scope for inequitable tax treatment, as not all rock used as aggregate is crushed.

Armourstone is an example of uncrushed rock that can be used as aggregate. It is used for its bulk space filling properties in applications where there are often recycled alternatives available.

Sue Doughty: To ask the Chancellor of the Exchequer what the total cost to the Treasury will be (a) at the outset of its introduction and (b) projected in the next three years of the introduction of a levy on aggregates from 1 April. [53718]

Mr. Boateng: The projected revenue form the introduction of the aggregates levy was published on 17 April in the Financial Statement and Budget Report 2002.

Underspending

Mr. Nicholas Winterton: To ask the Chancellor of the Exchequer what his policy is on underspending against departmental expenditure limits; and if he will make a statement. [53306]

30 Apr 2002 : Column 729W

Mr. Andrew Smith: The public spending system introduced in 1998 provides three-year budgets for departments and allows underspends in one year to be carried over to the following year. Budgets are linked to targets for results set out in Public Service Agreements. This encourages departments to plan their budgets over a longer timeframe and reduces the incentive to spend wastefully at the end of the year.

Correspondence

David Winnick: To ask the Chancellor of the Exchequer when he will reply to the letters of (a) 20 March and (b) 18 March from the hon. Member of Walsall North, regarding constituents. [52974]

Dawn Primarolo: I have done so.

Inland Revenue (Electronic Submissions)

Brian Cotter: To ask the Chancellor of the Exchequer if he will estimate how much (a) businesses and (b) the Inland Revenue will save as a result of introducing a requirement to submit information to the Inland Revenue electronically, as announced in his Budget statement. [52994]

Dawn Primarolo: Employers are expected to realise savings from the greater certainty and speed that electronic preparation and submission of returns provide. The extent of the savings will be determined during consultation with employers on the full Regulatory Impact Assessment to be prepared and published by the Inland Revenue.

The Inland Revenue are expected to realise savings from the reduction in paper handling and correction of errors, both in local offices and at their National Insurance Contributions office. In his review of Payroll services, Patrick Carter estimated the potential savings to the Inland Revenue at £35 million a year, after a period of five years.

Brian Cotter: To ask the Chancellor of the Exchequer how many businesses (a) use and (b) have access to computer hardware that may be updated to allow businesses to submit end of year returns to the Inland Revenue electronically. [52993]

Dawn Primarolo: The Inland Revenue does not hold information about how many businesses use or have access to computer hardware that may be updated to allow businesses to submit end of year returns to the Inland Revenue electronically. However, businesses do not need to own a computer to submit their PAYE end of year returns electronically. It is a key part of the strategy in Patrick Carter's report to encourage small employers to use the services of intermediaries if they find that more helpful than personally handling the completion and submission of their returns. Employers who wish to complete and submit their own returns can use PAYE online forms which are accessible from the Inland Revenue's website using any Internet connected computer, including those available in libraries and Internet cafes.

Brian Cotter: To ask the Chancellor of the Exchequer when the Inland Revenue internet service for administering PAYE was introduced; and how many employers have made use of the scheme since its introduction. [52995]

30 Apr 2002 : Column 730W

Dawn Primarolo: The internet service for PAYE was launched in April 2001. There are over 14,000 employers and agents registered to use the service. 2,700 employers used the service to submit their end of year return in 2001. The Inland Revenue also provides an EDI (electronic data interchange) service which employers can use to submit returns. EDI is currently used by 55 organisations, including payroll bureaux, who represent 5,536 employers who between them have over six million employees.

Brian Cotter: To ask the Chancellor of the Exchequer what action will be taken against those small businesses who are unable to submit their end of year returns to the Inland Revenue by 2010. [52992]

Dawn Primarolo: Employers with fewer than 50 employees will be required to send their end of year returns electronically to the Inland Revenue by 2010. To support businesses in the switch to new technology, the Inland Revenue will be expanding the payroll support given by their business support teams and employers' helpline. Employers, who do not wish to handle electronic submission of returns themselves, may use an intermediary, such as a payroll bureau, to submit returns on their behalf.

We intend that the emphasis will be very much on helping employers to comply with their obligations, but we envisage that the relevant legislation will include some sanctions for those who do not do so.

---