Memorandum submitted by HM Treasury
MATERIAL REQUESTED AT THE EVIDENCE SESSION
ON 12 DECEMBER
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
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