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23 Apr 2007 : Column 990W—continued


Manufacturing Industries

Mr. Sheerman: To ask the Chancellor of the Exchequer what fiscal incentives exist to stimulate the supply of land suitable for start-ups and small and medium sized enterprises in the manufacturing sector. [131811]

John Healey: The Government have announced a package of reforms and proposals to stimulate land supply, including a wide range of complementary fiscal measures.

As announced in Budget 2007, from 11 April this year the business premises renovation allowance (BPRA) will provide 100 per cent. capital allowances for the renovation of commercial properties in the assisted areas that have stood empty for more than one year.

Budget also published a consultation on the reform of land remediation relief (LRR), with a view to extending the scope of this 150 per cent. capital allowance for the cost of cleaning brownfield land to a wider range of contaminated and derelict sites. The aim of these reforms is to support new development by improving economic viability of bringing contaminated and long-term derelict sites back into use. These measures are targeted at stimulating land supply for manufacturers and other businesses in low demand and hard to remediate areas respectively.

Following representations from the Federation of Small Businesses and recommendations from both Kate Barker and Sir Michael Lyons the Government also propose to reform the reliefs to empty property rates. This measure will increase incentives to reuse, redevelop or sell unused land and property, with significant benefits to companies that are expanding or entering the market in the form of reduced rents or prices.

Allied to these reforms the Government have announced their intention to review the tax treatment of penalty payments made by tenants who need to prematurely terminate a lease contract. This is an important issue for all business tenants but in particular for small and medium sized companies where flexible property use is important for growth but has to date been faced with weak incentives from the tax system.

Minimum Wage

Mr. Gauke: To ask the Chancellor of the Exchequer what estimate he has made of the number of people newly entitled to working tax credits as a consequence of the announcements made in the 2007 Budget earn the national minimum wage. [132121]

Dawn Primarolo: Data on which to base such an estimate are not available.

Personal Income

Mr. Frank Field: To ask the Chancellor of the Exchequer what change there has been as a result of tax and benefit changes in average levels of income for (a) lone parents in work, (b) single earner couples with children and (c) two earner couples with children since 1997. [133197]

Dawn Primarolo: As a result of changes to the tax and benefit system between 1997-98 and April 2009, lone parents in work are, on average £2,650 a year better off, with net income of £22,600, single earner couples with children are, on average £1,925 a year better off, with net income of £34,150, and two earner couples with children are £770 a year better off, with net income of £42,200.

These results are in 2007-08 prices, using the Expenditure and Food Survey.

Mr. Frank Field: To ask the Chancellor of the Exchequer what estimate he has made of the net effect of tax and benefit changes since 1997 on (a) a lone parent, (b) married couples with a single wage earner in work and (c) two wage earner couples both in work with (i) one child and (ii) two children. [132541]

Dawn Primarolo [holding answer 19 April 2007]: The table illustrates the net effect of tax and benefit changes introduced since 1997, including changes announced in Budget 2007, on (a) a lone parent, (b) a single earner married couple and (c) a dual earner married couple.

Examples are given for each household with (i) one child and (ii) two children.

Example uses estimate of full-time male and female median earnings In 2007-08 (for the dual earner couple, these earnings are shared equally). All estimates are in 2007-08 prices.

Impact of changes to the tax and benefit system on net income before housing costs. 1997-98 to 2009-10. in 2007-08 prices (£ per year)
Lone parent Single earner couple Dual earner couple

1 child

740

740

635

2 children

1,600

1,600

1,500

Note:
Figures have been rounded to the nearest five.

Population

Mike Penning: To ask the Chancellor of the Exchequer what the UK population was in each of the last three years; and what estimate he has made of the number of people who emigrated from the UK in each year. [132807]

John Healey: The information requested falls within the responsibility of the National Statistician, who has been asked to reply.


23 Apr 2007 : Column 991W

Letter from Colin Mowl, dated 23 April 2007:

Table 1: Total UK population; mid-2003 to mid-2005
Total population

Mid-2003

59,554,000

Mid-2004

59,834,000

Mid-2005

60,209,000

Note:
Figures are rounded to the nearest 1,000.
Source:
Office for National Statistics

Table 2: Total international migration estimates of out-flows (migrants leaving the UK) by mid-year: 2002-03 to 2004-05
Migration estimates

2002-03

358,000

2003-04

361,000

2004-05

352,000

Note:
Figures are rounded to the nearest 1,000.
Source:
Office for National Statistics

Taxation

Dr. Cable: To ask the Chancellor of the Exchequer how many and what percentage of (a) pensioners and (b) taxpayers submitting tax returns have only an income tax liability; and if he will make a statement. [131837]

Dawn Primarolo: Individuals who submit income tax self assessment returns may have a liability to income tax and/or capital gains tax or no tax liability at all. Estimates for the 2004-05 tax year (the latest full year available) are provided in the following table

Number of returns (million) Returns with an income tax liability only (million) Proportion of cases with an income tax liability only (percentage)

All individuals

8.1

6.6

81

Pensioners

1.36

1.1

83


Mr. Willetts: To ask the Chancellor of the Exchequer with reference to the assumptions outlined in Chapter 4 of Long Term Public Finance Report 2006, what estimates he has made for the lifetime (a) tax revenues paid by, (b) income and (c) consumption of Government services, broken down by type, of (i) a representative man and (ii) a representative woman born in (A) 2000, (B) 1990, (C) 1980, (D) 1970, (E) 1960, (F) 1950, (G) 1940, (H) 1930, (I) 1920 and (J) 1910. [132568]


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Dawn Primarolo: The spending and revenue projections given in the Long-term Public Finance Report are purely forward looking. The report does not include the type of historical analysis of lifetime tax revenues, income or consumption of Government services that would be required to make the estimations outlined in the question.

Mike Penning: To ask the Chancellor of the Exchequer what the percentage change in the volume of taxation was in each of the last 10 years. [132803]

Dawn Primarolo: Historic tax receipts data are published monthly in table C1 of the Public Finances Databank, the latest version of which can be found at:

The series which most closely reflects the volume of taxation is ‘Net taxes and National Insurance Contributions’.

Taxation: Biofuels

Chris Huhne: To ask the Chancellor of the Exchequer if he will list the tax subsidies which are paid to encourage the growing of bio-fuels; and if he will make a statement. [132774]

John Healey: Fiscal support for the uptake of biofuels is provided within fuel duty and duty differentials have been in place for biodiesel since 2002 and bioethanol since 2005. Budget 2007 announced the extension of the 20 pence per litre duty incentive until 2009-10, offering further certainty to the industry.

To encourage the development of biofuels the Government are introducing from 2008 a renewable transport fuel obligation (RTFO), which will require transport fuel suppliers to ensure a set percentage of their sales are from a renewable source.

Duty differentials and the RTFO are stimulating investment in processing capacity. While this does not necessarily mean that feedstocks will be sourced from within the UK, it will provide additional local demand for UK agricultural production. The UK is aiming to move away from direct subsidies for agricultural production, as set out in the 2005 DEFRA-HMT publication “A Vision for the Common Agricultural Policy”.

Taxation: Charities

Mr. David Hamilton: To ask the Chancellor of the Exchequer how the tax benefits given to an organisation would be affected if it were recognised as a charity by (a) the Office of the Scottish Charity Regulator, but not the Charity Commission and (b) the Charity Commission, but not the Office of the Scottish Charity Regulator. [132933]

Dawn Primarolo: A UK charity will be entitled to tax reliefs if it qualifies for charitable status under the law of England and Wales. In the majority of cases this test will be satisfied by a charity recognised in either England and Wales or Scotland. If a different approach to a charity's status were to be taken by either regulator then the point of reference for tax
23 Apr 2007 : Column 993W
purposes (and tax purposes only) would be the provisions made in the Charities Act 2006 and established case law. These provisions, at sections 80(4) and 80(6), make it clear that taxation is a reserved matter and that for tax purposes the definition of a charity in England and Wales will apply across the UK.

Taxation: Electoral Register

Norman Baker: To ask the Chancellor of the Exchequer pursuant to the answer of 13 March 2007, Official Report, column 284W, on taxation: electoral register, whether (a) tax self-assessment forms, (b) form DOM1 and (c) other tax forms ask claimants whether they are resident electors in the UK. [132503]

Dawn Primarolo: HM Revenue and Customs does not ask for information on whether individuals are registered to vote in the UK on (a) tax self-assessment forms, (b) form DOM1 or (c) other tax forms.

Taxation: Environment Protection

David Taylor: To ask the Chancellor of the Exchequer what proportion of the revenue derived from environmental taxation was used to fund government initiatives on climate change in each year since 2001. [132951]

John Healey: The revenue from environmental taxes is not hypothecated to spending on climate change. However, as the following table shows, central and local government spending on environmental protection, including measures to adapt to and mitigate climate change, has exceeded the revenue derived from environmental taxes in each and every year since 2001.

£ million
Financial year Environmental tax revenues( 1) Total spending on environmental protection( 2)

2001-02

1,057

5,395

2002-03

1,617

5,916

2003-04

1,778

6,119

2004-05

1,770

6,877

2005-06

1,803

8,548

(1) Includes landfill tax, climate change levy etc.
Source:
HM Revenue and Customs
Public Expenditure Statistical Analyses 2006. HM Treasury

Taxation: Foreigners

Mr. Sheerman: To ask the Chancellor of the Exchequer (1) what estimate he has made of the number of permanent foreign residents in the UK who do not pay UK taxes; [131815]


23 Apr 2007 : Column 994W

(2) what estimate he has made of the loss of revenue caused by the non-payment of UK taxes by permanent foreign residents in each of the last five years; [131816]

(3) what estimate he has made of the number of Russian citizens living permanently in the UK who do not pay UK taxes. [132015]

Mr. Jim Cunningham: To ask the Chancellor of the Exchequer what estimate he has made of the number of permanent foreign residents in the UK who do not pay UK taxes. [132658]

Dawn Primarolo: The information requested is not available.

Taxation: Overseas Residence

Mr. Meacher: To ask the Chancellor of the Exchequer how many people have non-domiciliary tax status; how many people have (a) claimed and (b) been refused such status in the last 10 years; what the total amount of tax paid by non-domiciled taxpayers was in each of the last 10 years; and what estimate he has made of the tax forgone in 2006-07 as a result of the granting of non-domiciliary tax status. [129125]

Dawn Primarolo [holding answer 22 March 2007]: No overall figure for the number of individuals with non-domiciliary tax status, the number of people claiming non-domiciliary tax status or the number of people refused such status is available.

And no estimates have been made of the tax foregone in 2006-07 as a result of granting non-domicile tax status. Information is not held on overseas income and gains that do not give rise to a tax liability in the UK.


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