Shona McIsaac: To ask the Chancellor of the Exchequer in respect of how many deaths within the Humberside police area alcohol was found to be the primary cause in each of the past five years. 
As National Statistician, I have been asked to reply to your recent Parliamentary question asking for how many deaths within Humberside police area, alcohol was found to be a primary cause in each of the last five years. (208364)
The latest year for which figures are available is 2003. The attached table shows the numbers of deaths among residents of the Humberside police area where the underlying cause of death indicated a condition directly related to alcohol use in the years 1999 to 2003.
The Office for National Statistics (ONS) definition of alcohol-related deaths only includes those causes regarded as being most directly due to alcohol consumption. Apart from deaths due to accidental poisoning with alcohol, this definition excludes external causes of death, such as road traffic deaths and other accidents, and alcohol-related suicides and homicides. Estimates of the annual total number of deaths in which alcohol has played a role can therefore vary widely depending on the criteria used. The definition used by ONS allows for consistent comparisons over time for those deaths where a clear association with alcohol consumption can generally be assumed.
Mr. Frank Field: To ask the Chancellor of the Exchequer, if he will extend to older children the advantages of saving up to £1,200 a year tax free, which is available to younger children under the Child Trust Fund. 
John Healey: The Child Trust Fund goes live on 6 April 2005 and the Government have already backdated eligibility to September 2002. Older children can benefit from tax-free saving too. The market offers a wide range of savings and investment accounts designed especially for children from National Savings and Investment products to Friendly Societies, banks and building societies. Every child has a personal tax allowance of £4,745 a year and parents are taxed on their child's account only when the gift produces more than £100 gross income per year, per parent. The Child Trust Fund offers new opportunities and new incentives that never existed before. In conjunction with other saving products offered by the market it will help to encourage saving for all children. The Government keeps all saving incentives under review.
Mr. Bercow: To ask the Chancellor of the Exchequer if he will list the European Union directives and regulations relating to his Department that have been implemented in each of the last two years, specifying (a) the title and purpose of each, (b) the cost to public funds of each and (c) the cost to businesses of each. 
Information on directives and regulations in the field of financial services can be found in the document "The EU Financial Services Action Plan: Delivering the FSAP in the UK", published by HM Treasury in conjunction with the Financial Services Authority and the Bank of England in May 2004. The Financial Services Action Plan (FSAP) set out a programme of legislative and other action in the area of financial services. The above document sets out the purpose of FSAP and related measures, with a timetable for their implementation, and is available via the Treasury's public website.
The implementation of Directive 2003/93 removed VAT from the scope of the Mutual Assistance Directive (77/799) and introduced a separate regulation for the exchange of information on VAT by replacing Regulation 218/92 with the VAT Administrative Co-operation Regulation (1798/2003).
The Energy Products Directive 2003/96 updated and replaced 98/81 and 92/82. The updates related to new energy products such as biodiesel being incorporated into duty suspension arrangements. Those parts of the EPD not previously implemented were implemented by The Biofuels and other fuel substitutes (Payment of Excise Duty etc.) Regulations 2004 and the Excise Warehousing (Energy Products) Regulations 2004.
Directive 2003/92 amends the sixth VAT Directive (DIR 77/388), 7 October 2003changing the place of supply of gas and electricity so that supplies to taxable dealers take place (and are therefore taxed) where the dealer is established, and supplies to others take place where the gas or electricity is used and consumed.
Directive 2002/38 amends the sixth VAT Directive (DIR 77/388), 15 May 2002 (implemented on 1 July 2003)changing the place of supply of electronically supplied services and broadcasting services, provided by non-EU businesses, so that supplies to taxable customers take place (and are therefore taxed) where the customer is established, and supplies to others take place where the broadcasting services are used and consumed or in the case of electronically supplied services, where the customer resides.
Directive 2003/49 is concerned with a common system of taxation applicable to interest and royalty payments made between associated companies of different member states. The purpose is to allow for the flow of interest and royalty payments between companies defined in the directive situated in different member states without taxation in the country in which the payment arose.
Directive 2003/93/EC amends Directive 77/799/EEC concerning mutual assistance by the competent authorities of the member states in the field of direct and indirect taxation. The purpose is to strengthen co-operation between tax administrations in member states. (This is linked to Council Regulation EC 1798/2003 on cooperation in the field of VAT.)
Directive 2003/48/EC relates to taxation of savings income in the form of interest payments. The purpose is to combat tax evasion by individuals on cross-border savings income. Under the directive, information will be collected automatically about the payment of savings income to residents in certain other countries and exchanged with tax authorities in those countries. During a transitional period, until they implement automatic exchange of information, three member statesAustria, Belgium and Luxembourgwill instead apply a withholding tax on cross-border interest payments made to individuals. Council Decision 2004/587/EC set the date of application of Directive 2003/48/EC as 1 July 2005.
Directive 2004/56/EC amending Directive 77/799/EEC has regard to mutual assistance by the competent authorities of the member states in the field of direct taxation, certain customs duties and taxation of insurance premiums. The purpose is to improve, expand and modernise the original rules.
2004/76 amending Directive 2003/49/EC concerning a common system of taxation applicable to interest and royalty payments made between associated companies of different member states. The purpose is to allow for the accession of the new member states.
EC regulations are, in general, directly applicable in the member states, without the need for further incorporation into national law. However, some regulations require UK measures to make them workable and enforceable. Some regulations enact small or technical amendments. Since 17 April 2002, HM Treasury has implemented:
Regulation 792/2002 amending Regulation No. 218/92, 15 May 2002 (implemented on 1 July 2003), concerning the provision of a special scheme for non-EU businesses, making supplies of electronically supplied services, enabling VAT to be accounted for electronically in all member states.
Council Regulation (EC) 859/2003 of 14 May 2003 extending the provisions of Regulation (EEC) 1408/71 and Regulation (EEC) 574/72 to cover nationals of third countries who are not already covered by the provisions solely on the grounds of their nationality. These regulations remove barriers to free movement of workers within the Community and provide for the co-ordination of member states' social security systems.
We do not hold information on the costs to public funds of implementation. regulatory impact assessments (RIAs) are produced for all proposals, including European legislation, likely to impose costs on business, charities or voluntary organisations. Copies of these are placed in the Libraries of the House, and on the Treasury's public website. In some cases, new directives and regulations may be deregulatory measures that impose no costs, or even reduce costs for business.
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