Select Committee on Treasury Written Evidence

Memorandum submitted by HM Treasury


What is the effect on passengers and extra revenue of doubling APD on 1 February 2007 rather than 1 April 2007? Are there instances in the past where new rates of tax or duty (as opposed to technical tax avoidance measures) have come into force soon after the Pre-Budget Report and then been given retrospective parliamentary authority after the Budget? (Q 181-188)

  Government policy on aviation needs to strike the right balance between economic, social and environmental factors.

  The Government recognises the role that aviation can play in tackling the climate change impact of aviation. The Pre-Budget Report therefore announced that APD rates would increase from 1 February 2007.

A number of tax and duty rates changes, including alcohol and tobacco duties, are routinely announced before the start of a new financial year and come into effect before the start of that financial year.

How much will ASP measures raise in revenue? (Q 293)

  As set out in the partial regulatory assessment on Tax Relief for Pensions: 2006 Pre Budget Report Reforms, the changes to the ASP rules will have no additional impact on Exchequer costs. The ASP changes are a revenue protection measure.

Capital funding for DfES over the CSR period- clarification of figures (Q 244)

  The PBR announced that capital investment in education will rise by an £250 million, £750 million and £1,850 million over the years 2008-09 to 2010-11. This will result in a total of £8.6 billion in 2008-09, £9.1 billion in 2009-10 and £10.2 billion in 2010-11. This figure will allow us to meet the commitment to match 2005-06 levels of private sector per-pupil capital investment in real-terms by the end of the CSR period.

12 December 2006

6   Ev 18-37 Back

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