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Mr. Lidington: To ask the Secretary of State for Northern Ireland what the total estimated revenue would be from the domestic regional rate in 200607 as a consequence of increasing 200506 rates by (a) 3.3 per cent., (b) 9 per cent., (c) 19 per cent. and (d) the rate of inflation. 
|Increase (percentage)||Estimated total revenue (£ million)|
|Rate of inflation|
Sammy Wilson: To ask the Secretary of State for Northern Ireland whether the Department of Education requires redundancy costs incurred by education and library boards to be accounted for in the financial year in which the redundancy occurs. 
Angela E. Smith: Accounts should be prepared on the accrual basis of accounting. This requires the non-cash effects of transactions and other events to be reflected, as far as possible, in the accounts in the year in which they occur and not, for example, in the year in which any cash involved is received or paid. Therefore, it is for the board to determine when the redundancies arise and apply the above policy to the preparation of their accounts. It is for the NIAO to determine if the accounts reflect a true and fair view and are in compliance with the above policy. Should any liabilities arising be of uncertain timing or amount, recognition in the accounts should be in accordance with the principles contained in FRS 12 governing provisions.
Sammy Wilson: To ask the Secretary of State for Northern Ireland what the minimum amount is which an education and library board can disregard for the purposes of accounting in a financial year in respect of bills received after the end of that financial year. 
Angela E. Smith: There is no minimum amount which an education and library board can knowingly disregard for the purposes of accounting in a financial year in respect of bills received after the end of the financial year. If during the preparation of the annual accounts an education and library board is aware of a cost relating to the previous year for which the bill is received after the year end, that amount should be accrued back to the previous year irrespective of the amount. If certain accruals are not captured as part of the accounts preparation process, but are discovered during audit, the Northern Ireland Audit Office (NIAO) may require the amounts to be accrued back to the previous year, if material. The levels of materiality are determined by NIAO.
Mr. Donaldson: To ask the Secretary of State for Northern Ireland how many complaints of discrimination in employment in Northern Ireland have been supported by the Equality Commission in each year since its inception, broken down by community background of complainant. 
Mr. Woodward: The list of registered retailers of fireworks varies throughout the calendar year, given that each retailer is subject to licence renewal every 12 months and licence durations are not concurrent. However during the Halloween period this year some 226 premises were registered to keep and sell fireworks in Northern Ireland. The list of registered retailers has been placed in the Library.
Mrs. Iris Robinson: To ask the Secretary of State for Northern Ireland pursuant to the answer of 24 October 2005, Official Report, columns 912W, on harbour investment, what future plans the Department of Agriculture and Rural Development has for improvement and development at Portavogie Harbour; how much funding has been allocated; and what the timescale for completion is. 
Angela E. Smith: The Northern Ireland Fishery Harbour Authority is the non-departmental public body that has responsibility for the improvement, management and maintenance of the three Northern Ireland fishery harbours at Portavogie, Kilkeel and Ardglass.
There is an ongoing programme of development works at Portavogie Harbour approved by the Department of Agriculture and Rural Development and undertaken by the Northern Ireland Fishery Harbour Authority.
Future plans include some works that have already started and projects that are due to get underway in the near future, once tendering and other practical procedures are finalised. The ongoing programme comprises four main projects funded under the Building Sustainable Prosperity programme for:
working with Ards borough council and the Portavogie and District Development Group Ltd. to implement a number of other schemes in and around the harbour area and estate (including beach access/walkways, a recycling/fish waste facility, and the construction of business units).
Mr. Peter Robinson: To ask the Secretary of State for Northern Ireland what the level of real personal disposable income was in each of the last five years; and what the percentage change from the previous year was in each year. 
|£ per head||Percentage change, year on year (Percentage)|
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