John Healey: The Government announced a package of business tax reforms in the Budget. This included the withdrawal of agricultural buildings allowances and the introduction of a new category of fixtures integral to a building that will be included in the 10 per cent. capital allowances pool, effective from 2008. The Government will be consulting this summer on the definition of this new classification of integral fixtures.
Jim Cousins: To ask the Chancellor of the Exchequer how many employees benefited from the tax and national insurance contributions concession on exceptional events in car sharing schemes in 2005-06 and 2006-07; and what the value was of the IR176 relief in those years. 
Mr. Francois: To ask the Chancellor of the Exchequer how much was owed in outstanding fines for the late return of self-assessment tax forms at the end of each of the last nine financial years. 
John Healey: The information requested is not available for each of the last nine years. The self- assessment penalties outstanding at the end of HM Revenue and Customs accounting years, both in monetary amounts and in percentage terms against the cumulative penalties raised, are set out in the table. HMRC accounting years run to the end of October.
|SA penalties outstanding (£ million)
|Outstanding as a p ercentage of charges raised
Mrs. Spelman: To ask the Chancellor of the Exchequer pursuant to the answer of 16 January 2007, Official Report, column 1025W, to the hon. Member for Brentwood and Ongar (Mr. Pickles), on the Valuation Office Agency, what proportion of the 2.2 million photographs were of domestic properties. 
John Healey: Tax credits are not available to families only consisting of adults aged under 25 without children or a disability. There is no upper age limit. If the age at which these families become eligible for tax credits was lowered from 25 to 18 years around 500,000 additional families, mainly single adults, would be eligible to claim and receive tax credits at an estimated cost to the exchequer of £325 million.
To ask the Secretary of State for Education and Skills how many applications his Department is processing by UK citizens to adopt children from China through the China Center of Adoption Affairs; what the date is of the oldest
application; how many of the applications have been made according to (a) the requirements which are soon to be superseded and (b) the new requirements; and if he will make a statement. 
Mr. Dhanda: The Department is currently processing 50 applications by British citizens to adopt children from China. They are at various stages of processing between acknowledgement and sending the application to the China Center of Adoption Affairs (CCAA) and are being processed under the new requirements which came into force on 1 May 2007.
The Department will continue to have a processing role for applications already with the CCAA until an adoption order is made. There is no central record of the number of applications already processed (and with the CCAA) under the old and new requirements.
Mr. Willetts: To ask the Secretary of State for Education and Skills whether the NVQ component of apprenticeships and advanced apprenticeships is tested entirely by written examination; what the length is of that examination; and what proportion of the examination contains multiple choice questions. 
[holding answer 20 April 2007]: The NVQ component of apprenticeships and advanced apprenticeships assessing competence in the workplace is rarely tested by written examination, though this method could be appropriate to some sectors where competence and knowledge elements of the framework are integrated. The NVQ component is normally assessed by apprentices accumulating a portfolio of evidence of practical achievements. Assessment methods vary between sectors and are determined for apprenticeship frameworks by the appropriate Sector
Skills Councils, Sector Bodies and employers in collaboration with the QCA.
Sir Peter Soulsby: To ask the Secretary of State for Education and Skills what recent discussions he has had on the provision of specialist education for children with Asperger's syndrome; and what steps his Department is taking to improve such provision. 
Mr. Dhanda: The Secretary of State met Ivan Corea of the Autism Awareness Campaign UK earlier this year and the Minister of State for Lifelong Learning, Further and Higher Education responded on behalf of the Government to a Westminster Hall debate on 7 March 2007, proposed by Mr Corea's MP, the Member for Ilford North, on educational provision for autistic children. Ministers and the Department have ongoing discussions with The National Autistic Society and others on improving educational provision for all children with autistic spectrum disorders (ASDs).
The inclusion development programme, part of the Department's special educational needs (SEN) strategy, is designed to help schools with practical resources and to deliver cascaded training through local authority advisers and school SEN co-ordinators. ASDs will be in the second wave of the programme and will encompass the schools' autism pack which the Department is developing through its Autism Working Group.
Ms Buck: To ask the Secretary of State for Education and Skills how much (a) capital and (b) revenue his Department has spent in each London local authority on (i) Sure Start and (ii) childrens centres since their inception. 
Beverley Hughes: The information available for spend on Sure Start Local Programmes and childrens centres for the period 1999-2000 to 2005-06 in London local authorities is shown in the following table:
1. Source is audit returns from the local authority and the individual SSLPs where available.
2. Where audits are outstanding we have estimated expenditure based on unaudited expenditure figures.
3. Where both audited and unaudited expenditure figures are unavailable we have included an estimate based on average spend rates.
4. There is not sufficient available data to include 2006-07 until later in the year when local authorities make their audited expenditure returns.
5. In 2005-06 Hammersmith and Fulham and Greenwich received funding for childrens centres through a local area agreement.