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10 Dec 2007 : Column 286W—continued
Home Responsibilities Protection
David Taylor: To ask the Chancellor of the Exchequer what recent discussions he has had with HM Revenue and Customs on retrospective applications for entitlement to home responsibilities protection in the tax years immediately after the scheme was introduced in April 1978; and if he will make a statement. [169390]
Jane Kennedy: Home responsibilities protection is provided automatically for people in receipt of child benefit, or income support with a carer's premium. In these cases, where a national insurance record does not fully reflect an individual's entitlement to home responsibilities protection there is no time limit to retrospective correction of the record.
For other groups with an entitlement to home responsibilities protection, in some cases a claim must be made within set time limits. However, retrospective applicants for home responsibilities protection for years between April 1978 and 5 April 2002 may be made at any time up to state pension age.
Income Tax: Newcastle upon Tyne
Jim Cousins: To ask the Chancellor of the Exchequer if he will estimate the receipts from a one pence rate of income tax in the City of Newcastle upon Tyne in (a) 2006-07 and (b) 2007-08. [172585]
Jane Kennedy: The approximate tax liability from a one pence rate of income tax charged on the total income of taxpayers living in the metropolitan district of Newcastle upon Tyne can be estimated from the information on the number of taxpayers and their mean income provided in table 3.14 “Income and tax by borough district and unitary authority” on the HM Revenue and Customs website at:
Estimates are available for 2003-04 and 2004-05 and are based on the Survey of Personal Incomes.
Jim Cousins: To ask the Chancellor of the Exchequer if he will estimate the total number of income taxpayers in the City of Newcastle in (a) 2006-07 and (b) 2007-08; and how many of these were pensioners. [172586]
Jane Kennedy: Information on the number of taxpayers in the metropolitan district of Newcastle upon Tyne can be found in table 3.14 “Income and tax by borough district and unitary authority” on the HM Revenue and Customs website at:
Estimates are available for 2003-04 and 2004-05 and are based on the Survey of Personal Incomes.
Inheritance Tax
Mr. Dunne: To ask the Chancellor of the Exchequer what the estimated cost would be to the Exchequer for the tax year (a) 2008-09 and (b) 2009-10 of raising the individual inheritance tax allowance to £1,000,000 if (i) allowances remained transferable between spouses and civil partners as announced in the 2007 Pre-Budget Report and (ii) the system operated as it did prior to the changes announced in the 2007 Pre-Budget Report. [172529]
Jane Kennedy: I refer the hon. Gentleman to the answer I gave the hon. Member for West Suffolk (Mr. Spring) on 4 December 2007, Official Report, column 1200W.
Office of Government Commerce
Justine Greening: To ask the Chancellor of the Exchequer what assessment he has made of the effect on the Office of Government Commerce Buying Solution's expenditure of the relocation of London-based posts to Liverpool in each year since 2003-04; and if he will make a statement. [165226]
Angela Eagle: HM Treasury Group publishes progress against its headcount reduction and relocation targets in its Spring Annual Report and Accounts and Autumn Performance Report. The 2007 Autumn Performance Report will be published shortly.
Pensioners: Income
Jenny Willott: To ask the Chancellor of the Exchequer how many pensioners aged between 60 and 64 have an annual income between £5,700 and £16,500; and if he will make a statement. [171522]
Kitty Ussher: In 2008-09, there will be an estimated 0.5 million pensioners aged between 60 and 64 with an annual income between £5,700 and £16,500.
Estimates are based on the Survey of Personal Incomes 2004-05 and projected in line with PBR 2007 assumptions.
Registration of Births Deaths Marriages and Civil Partnerships
Mr. Lidington: To ask the Chancellor of the Exchequer what he expects the cost to the public funds to be of the General Register Office's Magpie project; what the timetable is for the implementation of the project; and if he will make a statement. [169523]
Angela Eagle: The information requested falls within the responsibility of the National Statistician, who has been asked to reply.
Letter from Karen Dunnell, dated 10 December 2007:
As National Statistician and Registrar General for England and Wales I have been asked to reply to your recent Parliamentary Question asking what the expected cost will be to the public funds of the General Register Office's Magpie project; what the timetable is for the implementation of the project; and if he will make a statement. (169523)
A revised business case for the MAGPIE project is still in preparation. Estimates of costs and timetables will be available when the business case has been finalised and approved.
Mr. Lidington: To ask the Chancellor of the Exchequer what the cost to the public funds (a) has been and (b) is expected to be in total of the General Register Office's Dove project; and how much was originally budgeted for the cost of the project. [169524]
Angela Eagle: The information requested falls within the responsibility of the National Statistician, who has been asked to reply.
Letter from Karen Dunnell, dated 10 December 2007:
As National Statistician and Registrar General for England and Wales I have been asked to reply to your recent Parliamentary Question asking what the cost to the public funds (a) has been and (b) is expected to be in total of the General Register Office's Dove project; and how much was the original sum budgeted for the cost of the project. (169524)
Almost all of the costs of DOVE project are capitalised. To date, capital expenditure on the project is £8.1 million and total capital expenditure is currently projected to be £18.1 million. The capital cost of the project was estimated in the business case as £20 million.
Mr. Lidington: To ask the Chancellor of the Exchequer when he expects the digitisation of records of births, marriages and deaths to be (a) completed and (b) made available to the public online; and if he will make a statement. [169525]
Angela Eagle: The information requested falls within the responsibility of the National Statistician, who has been asked to reply.
Letter from Karen Dunnell, dated 10 December 2007:
As National Statistician and Registrar General for England and Wales I have been asked to reply to your recent Parliamentary Question asking when the digitisation of records of births, marriages and deaths will be (a) completed and (b) made available to the public online; and if he will make a statement. (169525)
The current estimate is that the digitisation of records of births, marriages and deaths will be complete by August 2009. The date by which index data derived from the digitisation contract will be available for on-line access by the public will depend on the revised business case for the General Register Office's MAGPIE project, still in the course of preparation. Assuming the business case is approved and the necessary funding confirmed, it is hoped that the project can be completed by the end of 2009.
Revenue and Customs: Data Protection
Keith Vaz: To ask the Chancellor of the Exchequer when officials from HM Revenue and Customs last met representatives of the security industry. [168469]
Jane Kennedy: HMRC has frequent contact with a range of representatives of the security industry to discuss all aspects of security.
Tax Evasion
Mr. Oaten: To ask the Chancellor of the Exchequer what estimate he has made of the revenue lost to tax evasion in each of the last five years. [171839]
Jane Kennedy [holding answer 6 December 2007]: There are no robust estimates of the revenue lost specifically to tax evasion for each of the last five years. However, HMRC have recently published two documents on tax losses alongside the 2007 pre-Budget report.
Measuring Indirect Tax Losses 2007 presents the latest annual update of HMRC's estimates of revenue losses for indirect taxes.
Developing Methodologies for Measuring Direct Tax Losses includes estimates of direct tax losses for individuals subject to income tax self assessment, small and medium-sized companies, and small and medium-sized employers.
While the estimates given in these documents include evasion they also encompass other causes of losses, including avoidance and error.
Taxation: Domicil
Mr. Dunne: To ask the Chancellor of the Exchequer (1) how many non-domiciled individuals are estimated to have been resident in the UK for more than (a) seven, (b) 10 and (c) 17 tax years; [162005]
(2) how many requests for domicile rulings were made to the Capital Taxes Office and its successor HM Revenue and Customs Inheritance Taxes in each tax year since 1979-80; how many of these people were non-UK resident at the time of the request; and what information is available on their current residence status; [162006]
(3) how many people indicated non-domicile status in a P86 form in each tax year since 1979-80; of these how many (a) did not also file a DOM 1 form in each year, (b) are no longer resident in the UK; and (c) submitted self-assessment returns for tax year 2005-06; [162007]
(4) how many people filed DOM 1 forms with HM Revenue and Customs in each tax year since 1979-80; how many of these people are no longer resident in the UK; and how many of them submitted self-assessment returns for tax year 2005-06; [162008]
(5) what his most recent estimate is of the number of UK residents who would be eligible to be taxed under the remittance basis as a result of non-domicile status; [162009]
(6) what estimate he has made of the number of people expected to be affected in the years 2008-09 to 2011-12 by the measures announced in the pre-Budget report to amend the current rules to remove flaws and anomalies that allow individuals using the remittance basis of taxation to sidestep UK tax, where it is due on foreign income and gains and who are assumed to complete self-assessment tax returns; [162010]
(7) what estimate he has made of the amount of revenue expected to be raised as a result of the removal of income tax personal allowances from people claiming the remittance basis in each year from 2008-09 to 2011-12; and how many people are expected to be affected in each year; [162153]
(8) what estimate he has made of the amount of revenue expected to be raised as a result of changes to the residence rules so that days of arrival in and departure from the UK will count towards establishing residence in each year from 2008-09 to 2011-12; and how many people are expected to be affected by these changes in each year; [162154]
(9) what estimate he has made of the amount of revenue expected to be raised through (a) payment of the £30,000 annual charge on non-domiciles and (b) payment of UK income tax and capital gains tax on unremitted income and gains as a result of individuals choosing not to claim the remittance basis who would have claimed it in the absence of the charge in each of the years from 2008-09 to 2011-12; [162155]
(10) how much revenue is estimated to be raised as a result of measures announced in the pre-Budget report to amend the current rules to remove flaws and anomalies that allow individuals using the remittance basis of taxation to sidestep UK tax, where it is due on foreign income and gains in each year from 2008-09 to 2011-12; how many people are expected to be affected in each year; and on what assumptions these figures are based; [162341]
(11) what estimate he has made of the number of individuals who will choose (a) to pay the full £30,000 annual charge on non-domiciles and (b) not to claim the remittance basis but would have claimed it in the absence of the charge in each year from 2008-09 to 2011-12. [162342]
Jane Kennedy: Information on the numbers affected by and the yield expected from the measures announced on residence and domicile at the recent PBR can be found in ‘Paying a fairer share: a consultation on residence and domicile’, published on 6 December.
No part of HMRC gives domicile rulings for inheritance tax purposes. Domicile is considered only as and when it is directly relevant in determining the
scope of a charge to inheritance tax following an actual chargeable event. The requested information about residence is not available.
I regret that the information requested on forms P86 and DOM 1 is not available.
Dr. Cable: To ask the Chancellor of the Exchequer what assumptions he made in estimating the revenue raised from modernisation of residence and domicile taxation in table B4, page 164 of the pre-Budget report about (a) the number of non-domiciles who would pay the new £30,000 charge, (b) the gain from non-domiciles who choose to bring their tax affairs on-shore and (c) other factors for (i) 2009-10 and (ii) 2010-11; and if he will make a statement. [164230]
Jane Kennedy: Information on the numbers affected by and the yield expected from the measures announced on residence and domicile at the recent PBR will be part of the consultation document published recently. The document includes a summary of the analysis held and answers a number of questions that have been asked in this area. A copy has been placed in the Library of the House.
Taxation: Pensioners
Jenny Willott: To ask the Chancellor of the Exchequer what estimate he has made of the number of pensioners aged between 60 and 64 who will have a greater tax liability as a result of the changes to age-related tax allowances introduced in the 2007 Budget; and if he will make a statement. [171520]
Kitty Ussher: Only taxpayers aged 65 and over receive age related tax allowances subject to an income taper.
For the overall effect of changes to net tax introduced in the 2007 Budget on taxpayers' liabilities, I refer my hon. Friend to the reply given to my right hon. Friend the Member for Birkenhead (Mr. Field) on 18 October 2007, Official Report, columns 1266W-68W.
Taxation: Sports
Mr. Hancock: To ask the Chancellor of the Exchequer (1) what leisure activities are classed as sports for tax purposes by HM Revenue and Customs; and if he will make a statement; [172815]
(2) if he will seek to discuss the decision by HM Revenue and Customs not to recognise racing pigeons as a sport for tax purposes with the Royal Pigeon Racing Association. [172816]
Jane Kennedy: Sports clubs that meet certain criteria are able to register with HM Revenue and Customs (HMRC) as a Community Amateur Sports Club (CASC). HMRC do not however decide which sports are eligible sports for the CASC scheme. Eligible sports are defined by Treasury Order, by reference to the Sports Councils' list of recognised activities. The list can be accessed at
VAT: Nicotine Patches
David Taylor: To ask the Chancellor of the Exchequer if he will discuss with HM Revenue and Customs extending the lower rate of VAT to all products that are intended for use as smoking cessation aids. [172783]
Jane Kennedy: The 5 per cent. reduced VAT rate currently applies to all pharmaceutical products designed to help people to stop smoking tobacco. This is the widest reduced rate for smoking cessation aids possible under European VAT agreements.
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