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31 Jan 2005 : Column 596W—continued

European Union

Mr. Hayes: To ask the Chancellor of the Exchequer pursuant to his answer of 15 December 2004, Official Report, column 1084W, on the European Union, what his Department's policy is on (a) analysing the
 
31 Jan 2005 : Column 597W
 
cost-effectiveness of EU information campaigns and (b) applying for Communities funds to assist such campaigns. [207108]

Mr. Timms: The Foreign and Commonwealth Office take the lead in communicating EU matters on behalf of the UK Government. Three-year budgets are agreed at each spending review; within that framework Departments are accountable for their spending and for ensuring value for money.

Propriety in spending on information campaigns, as in all Government spending, is ensured by the requirement that spending only occurs where the Government has the appropriate vires to do so. This applies whether funding comes from the EU budget or from the consolidated fund.

Film Industry

Mr. Swire: To ask the Chancellor of the Exchequer when his Department expects to complete the review of the section 42 film tax incentive; which film industry organisations and representatives were involved; and when the findings of the review will be published. [211691]

Mr. Timms: As announced in the 2004 pre-Budget report, the Government are in the process of consulting with the UK Film Council and industry stakeholders on an early review, to the end of January 2005, of the tax relief that is used by large-budget British films. The outcome of the review will be announced in due course.

Identity Cards

Mr. Oaten: To ask the Chancellor of the Exchequer if he will publish (a) the Office of Government Commerce's (OGC's) Gateway Zero review into the identity cards scheme and (b) all other OGC reviews of the scheme. [208284]

Mr. Boateng: I am currently reviewing whether there is any Gateway Review or other OGC review which should be published regarding the identity cards scheme and I will write to the hon. Member as soon as these considerations are complete.

Income Tax

Mrs. Spelman: To ask the Chancellor of the Exchequer how many 16 and 17-year-olds are liable for income tax. [211144]

Dawn Primarolo: The specific information requested is not available. For all income tax payers under 20 Irefer the hon. Member to table 3.2 'Distribution of median and mean income by age range and sex' on the Inland Revenue website at www.inlandrevenue.gov.uk/stats/income_distribution/menu-by-year.htm#32.

Iraq

Harry Cohen: To ask the Chancellor of the Exchequer what his most recent estimate is of the monthly cost of operations in Iraq; what the average monthly cost ofoperations since the war ended is; what the cost of operations during the war were; what the monthly costs incurred in relation to Iraq in addition to the costs of operations are; what the UK's financial commitment is to
 
31 Jan 2005 : Column 598W
 
Iraq; what the (a) gross and (b) net sums are in each case where the former includes sums transferred from existing budgets; and if he will make a statement. [211179]

Mr. Boateng: The Treasury does not estimate costs for Iraq in the manner requested. I refer my hon. Friend to the answer I gave to the hon. Member for Old Bexley and Sidcup (Derek Conway) on 26 January 2005, Official Report, columns 404–05W.

The cost of operations such as Iraq is normally charged to the Reserve rather than transferred from existing budgets. The Reserve is a provision prudently set aside in Spending Reviews to provide for these events and for other emergencies such as the foot and mouth epidemic.

ISAs

Mr. Robathan: To ask the Chancellor of the Exchequer if he will estimate the cost of restoring the 10 per cent. tax credit on dividends payable on shares held in equity ISAs. [211738]

Mr. Timms: No estimates are held for restoring the 10 per cent. tax credit. However, estimates of the cost of the 10 per cent. tax credit on dividend payments made on shares held in ISAs for the years 1999–2000 to 2003–04 are available and are supplied.

	Cost (£ million)
1999–2000	10
2000–01	30
2001–02	60
2002–03	60
2003–04	80

Sporting Bodies (Tax Payments)

Hugh Robertson: To ask the Chancellor of the Exchequer what estimate he has made of the amount of tax paid by sporting bodies in the UK in the last year for which figures are available. [211905]

Mr. Timms: No separate information is available on tax paid by sporting bodies.

Stamp Duty

Dr. Cable: To ask the Chancellor of the Exchequer what the revenue effect would be of restructuring residential stamp duty (a) by increasing the zero rate threshold to £80,000 and leaving all other thresholds unchanged, (b) by increasing the zero rate threshold to £100,000 and leaving all other thresholds unchanged, (c) by increasing the zero rate threshold to £120,000 and leaving all other thresholds unchanged, (d) by increasing the zero rate threshold to £80,000 and raising all other thresholds by £20,000, (e) by increasing the zero rate threshold to £100,000 and raising all other thresholds by £40,000 and (f) by increasing the zero rate threshold to £120,000 and raising all other thresholds by £60,000. [213285]

Mr. Timms: The estimated revenue cost, in 2005–06, of restructuring stamp duty on residential property sales according to the six schemes described in the question is given in the following tables.
 
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Rate	Tax regime 1 thresholds	Tax regime 2 thresholds	Tax regime 3 thresholds
0 per cent.	£0–80,000	£0–100,000	£0–120,000
1 per cent.	£80,001–250,000	£100,001–250,000	£120,001–250,000
3 per cent.	£250,001–500,000	£250,001–500,000	£250,001–500,000
4 per cent.	£500,001 and above	£500,001 and above	£500,001 and above
Revenue cost (£ million)	70	170	300

Rate	Tax regime 4 thresholds	Tax regime 5 thresholds	Tax regime 6 thresholds
0 per cent.	£0–80,000	£0–100,000	£0–120,000
1 per cent.	£80,001–270,000	£100,001–290,000	£120,001–310,000
3 per cent.	£270,001–520,000	£290,001–540,000	£310,001–560,000
4 per cent.	£520,001 and above	£540,001 and above	£560,001 and above
Revenue cost (£ million)	290	620	1,050

This does not include any allowance for behavioural changes.

Tax Credits

Mr. Frank Field: To ask the Chancellor of the Exchequer when the Inland Revenue will make its decision on the request of Mrs. Fury, a constituent of the right hon. Member for Birkenhead, that it reconsider its decision to claim back an overpayment in tax credits, made on 7 December 2004. [212055]

Mr. Timms: The Inland Revenue wrote to my right hon. Friend about his constituent on 28 January 2005.

Mr. Frank Field: To ask the Chancellor of the Exchequer how many tax credit claimants were paid compensation by the Inland Revenue between April 2004 and the end of December 2004. [212067]

Mr. Timms: Around 14,400 compensation payments for tax credits were made between 1 April 2004 and 31 December 2004.

The circumstances in which the Inland Revenue will make compensation payments to its customers are explained in the Department's Code of Practice 1 Putting things right" which is available at www.inlandrevenue.gov.uk. The Department will pay compensation for reasonable costs incurred as a direct result of its mistakes or delays and to recognise worry and distress caused by those mistakes or delays.

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