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Mr. Bone: To ask the Chancellor of the Exchequer (1) whether those who mark examination papers are treated as (a) employed and (b) self-employed for (i) income tax and (ii) national insurance purposes; 
Dawn Primarolo: The treatment of examiners for tax purposes will depend upon the terms of their engagement. But generally examiners including those individuals who mark examination papers are engaged under terms and conditions amounting to contracts of employment.
For national insurance purposes there are special rules that treat examiners as self-employed where they are responsible for the conduct or administration of examinations lading to any certificate, diploma, degree or professional qualification, and the whole of the work is performed under a contract in less than 12 months.
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Fees relating to examinations other than GCSE, 'A' level and university degrees, for example for professional qualifications, may be chargeable to tax under trading income or as employment income, depending on whether a contract of employment exists.
Dawn Primarolo: The Chancellor made a number of key announcements regarding the new film tax incentives at the pre-Budget report. Further details of the new tax incentives will be announced in due course.
Mr. Greg Knight: To ask the Chancellor of the Exchequer (1) what discussions he has had on the impact of the proposed harmonisation of duty rates on hydrocarbons; and if he will make a statement; 
(3) what assessment he has made of the (a) costs and (b) benefits of (i) the EU proposal to harmonise rates of duty on hydrocarbon oils and (ii) the EU derogation in respect of rebated diesel fuel; and if he will make a statement. 
John Healey: The European Commission has not adopted any new proposals to harmonise the rates of duty for commercial diesel. The Government see no reason for harmonised excise duty rates on hydrocarbon oils and believe that tax policy is the responsibility of individual member states. It is for member states to decide what policies they should pursue through the use of fiscal instruments and, subject to minimum rates in some areas, what rates of duty they should apply.
The UK has a number of exemptions from the Energy Products Directive which enable duty to be charged at a reduced rate on oils that are put to certain uses, including use in leisure boats for private use. The Government are minded to apply for an extension these
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derogations and will issue an initial regulatory impact assessment on the effects of ending the derogation. This document will analyse the costs and benefits of the derogation, and be used as the basis for further information gathering and discussions.
|Calendar year||Growth rate|
Mr. Weir: To ask the Chancellor of the Exchequer whether documents comparable to Government Expenditure and Revenue in Scotland are published for (a) Wales, (b) Northern Ireland and (c) the regions of England. 
Mr. Pelling: To ask the Chancellor of the Exchequer what discussions his Department has had with the Department for Constitutional Affairs about the pay negotiations with former magistrates court staff transferred to Her Majesty's Courts Service. 
Mr. Des Browne: Responsibility for pay negotiations with former magistrates court staff transferred to Her Majesty Courts Service lies with the Department for Constitutional Affairs (DCA). Like all civil service departments, DCA is required to clear a pay remit for negotiations with the Treasury based on a number of considerations, including recruitment, retention and affordability.
Jenny Willott: To ask the Chancellor of the Exchequer how many HM Revenue and Customs staff in (a) Wales and (b) each constituency in Wales are expected to be made redundant under the Government's latest spending review in (i) 200506 and (ii) 200607; and if he will make a statement. 
Jenny Willott: To ask the Chancellor of the Exchequer how many HM Revenue and Customs staff in (a) Wales and (b) each constituency in Wales have been made redundant under the Government's latest spending review; and if he will make a statement. 
Mr. MacNeil: To ask the Chancellor of the Exchequer how much in (a) income tax and (b) national insurance contributions was raised from (i) the top one per cent., (ii) the top five per cent., (iii) the top 10 per cent. and (iv) the bottom 50 per cent. of taxpayers in (A) Scotland, (B) Wales, (C) each of the English regions and (D) Northern Ireland in the last year for which figures are available; and how many people in each of these areas paid no income tax in the last year for which figures are available. 
|Amount of income tax(36) (£ million)|
|Government office region||Lower 50 per cent.||Top 10 per cent.||Top 5 per cent.||Top 1 per cent.||Estimated total number of non-taxpayers(37)(million)|
|Yorkshire and the Humber||910||3,280||2,510||1,220||2.7|
|East of England||1,250||6,130||4,720||2,400||2.7|
Mr. Gregory Campbell: To ask the Chancellor of the Exchequer how many taxpayers would not pay (a) income tax and (b) national insurance contributions if the earnings level at which such payments began to be paid were raised in the forthcoming Budget to £10,000 per annum. 
In 200607, an estimated 6.4 million people would be taken out of income tax and 3.9 million would not be required to pay national insurance contributions if all personal allowances (including age related personal allowances) and related thresholds were raised to £10,000.
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