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10 Jan 2006 : Column 537W—continued
Examination Markers
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; [40625]
(2) if he will make a statement on the tax position of people marking examination papers. [40626]
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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External examiners that are engaged by universities for masters' degrees and doctorates are generally treated as self-employed for both tax and NICs.
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.
Exports (Burma)
Andrew George: To ask the Chancellor of the Exchequer which UK companies have exported goods to Burma in each year since 1997 for which records are available. [39761]
Dawn Primarolo: For reasons of confidentiality, the Department does not publish information at the level of detail required by this question.
Film Productions
Adam Afriyie: To ask the Chancellor of the Exchequer if he will make a statement on the Government's tax policy on (a) film productions and (b) British film productions in the UK. [38514]
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.
Fuel Duty
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; [38926]
(2) what assessment he has made of the impact on the UK economy of the proposed harmonisation of duty rates on hydrocarbon oils; and if he will make a statement; [38927]
(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. [38930]
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.
GDP Growth Rate
Mr. Weir: To ask the Chancellor of the Exchequer what the average GDP growth rate for the United Kingdom has been in each year since 1997–98. [40028]
John Healey: The information requested falls within the responsibility of the National Statistician who has been asked to reply.
Letter from Karen Dunnell, dated 10 January 2006:
As National Statistician, I have been asked to reply to your recent Parliamentary Question asking what the average GDP growth rate for the United Kingdom has been in each year since 1997–98. (40028)
| Calendar year | Growth rate |
|---|---|
| 1997 | 3.2 |
| 1998 | 3.2 |
| 1999 | 3.0 |
| 2000 | 4.0 |
| 2001 | 2.2 |
| 2002 | 2.0 |
| 2003 | 2.5 |
| 2004 | 3.2 |
Gershon Review
David Taylor: To ask the Chancellor of the Exchequer what savings have been made by each Department as a result of recommendations in the Gershon Review. [39963]
Mr. Des Browne: Departments have reported progress towards their efficiency targets, as set out in their Efficiency Technical Notes, in their Autumn Performance Reports.
Government Expenditure and Revenue
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. [39620]
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Mr. Des Browne: Government Expenditure and Revenue in Scotland is published annually by the Scottish Executive. There are no similar publications for Wales, Northern Ireland or the English Regions.
Her Majesty's Courts Service
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. [39588]
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.
HM Revenue and Customs Staff
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) 2005–06 and (ii) 2006–07; and if he will make a statement. [39582]
Dawn Primarolo: HMRC has no plans for compulsory redundancies in Wales in 2005–06 and 2006–07.
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. [39583]
Dawn Primarolo: HM Revenue and Customs has made no staff compulsorily redundant in Wales since 1 April 2004.
Income Tax/National Insurance
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. [39965]
Dawn Primarolo: The information on income tax can be found in the following table.
(36) Based on tax liability before allowing for tax credits.
(37) Total 2003 mid-year population in each region less the number of taxpayers.
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The income tax information is based upon the 2003–04 survey of personal incomes (SPI) which is the last year for which figures are available.
Similar information for national insurance contributions is not readily available.
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. [37845]
Dawn Primarolo:
In 2006–07, 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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The provided figures exclude any estimate of behavioural response to the tax change, which could be significant given the scale of the changes.
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