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19 Mar 2008 : Column 1218W—continued
A comprehensive exercise to capture information about all value significant features of all domestic properties has not been undertaken and nor is one planned. These data should not be interpreted as definitive, nor is it correct to say that properties assigned these codes will automatically have their council tax banding adjusted upwards.
Council Tax: Valuation
Mr. Pickles: To ask the Chancellor of the Exchequer what use the Valuation Office Agency's automated valuation model for English council tax valuations makes of locality adjustment factors. [194763]
Jane Kennedy: Locality adjustment factors are not currently used for council tax valuations in England.
Mr. Pickles: To ask the Chancellor of the Exchequer whether additional noise and disturbance arising from a change in road traffic is a material change affecting a dwelling for the purposes of council tax valuations. [194824]
Jane Kennedy: Clarification of the law on this matter is currently being sought from the Court of Appeal.
Discrimination
David T.C. Davies: To ask the Chancellor of the Exchequer how many claims for discrimination, based on (a) sex, (b) race and (c) sexual orientation, were brought by members of his Department and settled (i) in and (ii) out of court in each of the last five years. [194990]
Angela Eagle: No claims were brought by Treasury officials.
Excise Duties: Fuels
Miss McIntosh: To ask the Chancellor of the Exchequer what assessment he has made of the likely impact of the fuel duty increase from 1st April 2008 on British hauliers, with particular reference to their ability to compete with other EU hauliers. [192915]
Angela Eagle: The Budget announced that the 2 pence per litre fuel duty rise scheduled for 1 April will be deferred until 1 October 2008, responding to short-term economic conditions while ensuring stability long term.
The Government set out their policy on fuel duty in Budget 2007, to raise duty rates at least in line with inflation based in order to reduce polluting emissions and fund public services. For this reason, the Budget announced that fuel duty will rise by 0.5 pence per litre above indexation on 1 April 2010.
In taking taxation decisions as part of the Budget process the Government consider a range of factors including relevant environmental, social and economic factors—including those relating to specific industry sectors—into consideration.
The Haulage Industry Task Group, including representatives of the haulage industry, considered the operating costs faced by UK and EU hauliers. It recognised that within cost differentials, the fuel tax differential is partially offset by lower labour taxes and other employer costs in the UK, and overall operating costs are similar to Ireland, the Netherlands and Germany.
Hearing Impaired
Mr. Andy Reed: To ask the Chancellor of the Exchequer what provision is made for deaf people to access services provided by his Department through call centres. [194878]
Angela Eagle: HM Treasury does not provide services through call centres.
Households: Surveys
Mr. Pickles: To ask the Chancellor of the Exchequer whether the Valuation Office Agency will have access to data from the integrated household survey. [194761]
Jane Kennedy: There are no plans for the Valuation Office Agency to have access to or use of this data.
Mr. Pickles: To ask the Chancellor of the Exchequer what the (a) timetable, (b) purpose and (c) budget is of the integrated household survey. [194762]
Jane Kennedy: The information requested falls within the responsibility of the National Statistician, who has been asked to reply.
Letter from Karen Dunnell, dated 19 March 2008:
As National Statistician I have been asked to reply to your question regarding what are the (a) timetable, (b) purpose and (c) budget of the Integrated Household Survey. 194762
The Integrated Household Survey (IHS) is a new modular survey being introduced by the Office for National Statistics (ONS) to replace four of its existing household surveys. Implementation of the new survey began in January 2008 when new questionnaires replaced the Expenditure and Food Survey, the General Household Longitudinal Survey and the Omnibus Survey. From April 2008, a new housing module of the IHS commissioned by the Communities and Local Government department will be introduced. Full implementation of the survey is expected to be completed in 2009 by when a new survey module will have replaced the Labour Force Survey and a new sample design will be in place for all modules of the IHS.
Each IHS module has a common set of core questions along with topic-specific questions. Once the survey has been implemented in full, operational efficiencies will result from improved sample design and the ability to manage field interviewers’ workload more flexibly. The survey will also allow a greater range of statistical analyses across the survey modules and improve the precision of some estimates. The IHS will also provide a high quality, adaptable and efficient survey mechanism for meeting the Government’s future information needs.
It is estimated that expenditure on developing and implementing this survey will total £3.5 million, in addition to the on-going annual costs of running each of the component surveys.
Income Tax
Mr. Hoban: To ask the Chancellor of the Exchequer pursuant to the answer of 7 February 2008, Official Report, column 1367W, on income tax, what proportion of those receiving an income tax self-assessment tax return overstated their tax liability in each year since 1997. [195907]
Jane Kennedy: The information requested is not available.
International Assistance: Palestinians
Bob Russell: To ask the Chancellor of the Exchequer what guidance he has issued to financial institutions on the opening of accounts to fund humanitarian and other welfare support schemes for Palestinian people. [194930]
Angela Eagle: Any individual, charity or voluntary organisation opening a bank account in the United Kingdom must, in line with the requirements of the Money Laundering Regulations 2007, satisfy the relevant financial institution as to their identity. Financial institutions are also required to maintain appropriate records and monitor accounts. The precise requirements will vary depending on the legal form and structure of the person opening the account.
Guidance from the Joint Money Laundering Steering Group provides advice on the identification and verification requirements that financial institutions
must apply to charities and other similar groups. That guidance was updated in 2007, and was approved by the Chancellor of the Exchequer. It is available at:
In addition groups wishing to constitute themselves as registered charities in England and Wales will have to satisfy the requirements of the Charity Commission. There are separate arrangements in Scotland and Northern Ireland.
Landfill Tax
Dr. Whitehead: To ask the Chancellor of the Exchequer (1) what estimate he has made of the percentage of the income he will receive from the landfill levy that will be allocated to environmental trusts and business resource efficiency and waste through tax foregone in the years (a) 2008, (b) 2009 and (c) 2010; [193103]
(2) what estimate he has made of the income that he will receive from the landfill levy in (a) 2008, (b) 2009 and (c) 2010. [193107]
Angela Eagle: Forecast landfill tax receipts for 2007-08 and 2008-09 are published in Table C6 of the 2008 Financial Statement and Budget Report available at
For 2007-08, landfill operators are able to receive a tax credit for contributions to environmental bodies under the Landfill Communities Fund worth up to 6.6 per cent. of their gross landfill tax liabilities. Budget 2008 announced that the percentage cap for 2008-09 will be 6.0 per cent. No announcement has yet been made about the applicable percentage for years beyond 2008-09.
The business resource efficiency and waste programme is not funded via tax foregone.
Mr. Dai Davies: To ask the Chancellor of the Exchequer what form the consultation on the removal of the landfill tax contaminated land exemption in respect of waste from contaminated land disposed of to landfill on or after 1 April 2012 will take; and how long the consultation will last. [195076]
Angela Eagle: The Government undertook last year a 12-week consultation exercise on their plans to reform land remediation relief and to phase out the landfill tax exemption for waste from clearing contaminated land. The Government also informally sought feedback to their response to the consultation when it was published last December.
Following the Budget 2008 announcement the Government plan to consult this summer on the draft legislation for both of these reforms. Further details, including the length of this consultation exercise, will be published nearer the time.
Revenue and Customs: Whitehaven
Mr. Jamie Reed: To ask the Chancellor of the Exchequer if he will take account of the spare capacity at Whitehaven HM Revenue and Customs Office in distributing that department’s workload. [194897]
Jane Kennedy: HMRC has surplus office space in many areas, including Whitehaven, following the merger of two departments and the staff efficiency savings since April 2004. The current availability of additional office capacity is clearly an issue in considering future plans but the main drivers are future business needs and current staffing.
Stamp Duties: Tax Allowances
Mr. Pickles: To ask the Chancellor of the Exchequer how many claims there have been for stamp duty tax relief for zero-carbon homes since 1 January 2008. [194764]
Angela Eagle: Of those transactions for which a stamp duty land tax certificate was issued between 1 January 2008 and 29 February 2008, three transactions claimed the stamp duty land tax relief for new zero-carbon homes. No data currently exist for March.
The tax relief is designed to help kick-start the market for new highly efficient technologies in homes, both for the fabric of the building and in the use of microgeneration, and sets a gold standard for green homes.
We expect the number of qualifying transactions to rise as more properties eligible to claim the relief go on the market. For example, in December 2007, the Government announced details of 200 new homes to be built to a zero-carbon standard in Hanham Hall, near Bristol. The media release can be found at:
The Government are committed to conducting an interim review of the relief in 2010 which will examine the effectiveness of the relief in stimulating the innovation necessary to ensure that all new homes are built to a zero-carbon standard from 2016.
Taxation: Pensions
Dr. Cable: To ask the Chancellor of the Exchequer what discussions Ministers in his Department have had with HM Revenue and Customs and the Department for Work and Pensions on proposals to tax 420,000 small pensions retrospectively for the tax year 2007-08; if he will place in the Library a copy of Treasury Counsel's opinion to HM Revenue and Customs; and if he will make a statement. [190846]
Jane Kennedy [holding answer 3 March 2008]: Pensions are subject to income tax and, for private pensions, tax should be deducted at source under PAYE, where appropriate. The vast majority of private pensions are being taxed correctly but some pension providers have not deducted tax under PAYE from all pensions in payment. For the minority of pensions where tax has not previously been collected as it should have been, HMRC are advised that they are required to ensure the position is rectified from the current year (2007-08). HMRC have discussed with the Department for Work and Pensions the implications of correcting the tax position from 2007-08 for entitlement to Pension Credits and other income-related benefits. HMRC's legal advice from Treasury Counsel is considered to have legal professional privilege and therefore will not be disclosed.
Dr. Cable: To ask the Chancellor of the Exchequer what estimate he has made of (a) the total tax liability that would be incurred by pensioners under HM Revenue and Customs' proposals to tax 420,000 small pensions retrospectively for the year 2007-08, (b) the income profile of the individuals affected and (c) the average income of those affected; and if he will make a statement. [190847]
Jane Kennedy [holding answer 3 March 2008]: There are no plans to impose tax retrospectively. The vast majority of private pensions are already being taxed correctly but some pension providers have not deducted tax under PAYE from all pensions in payment. HMRC are advised that they must ensure that from 2007-08 tax is collected in respect of pensions previously treated incorrectly. The total amount of tax due from these pensions for 2007-08 is estimated to be £135 million.
Until more information is available following the end of the tax year, it is not possible to accurately identify the income profile or average income of pensioners in receipt of these pensions.
Dr. Cable: To ask the Chancellor of the Exchequer what communications have been sent from (a) HM Revenue and Customs to pensions providers, (b) HM Revenue and Customs to the individuals concerned and (c) from pension providers to the individuals concerned to inform them about the proposed retrospective tax liability that would be incurred by 420,000 small pensions for the tax year 2007-08; when they were sent; and if he will make a statement. [190848]
Jane Kennedy [holding answer 3 March 2008]: A small minority of private pensions have for some years not been correctly taxed. HMRC has written to all pension providers to explain the necessity of producing full details of all pension payments for 2007-08 together with the tax deducted, if any, through the normal PAYE end-of-year procedures. This will enable those pensions which have previously been taxed incorrectly to be identified. Information is available to people on HMRC's website, but HMRC has not been able to contact people individually because they cannot yet be identified. Communications between pension providers and their pensioners are a matter for the companies.
Tolls
Mr. Pickles: To ask the Chancellor of the Exchequer whether the Office for National Statistics classifies (a) the London congestion charge, (b) workplace parking charges under the Transport Act 2000, (c) congestion charging or road pricing, (d) municipal parking charges for on-street parking and (e) municipal parking charges for off-street parking as taxation for statistical purposes. [194775]
Angela Eagle: The information requested falls within the responsibility of the National Statistician, who has been asked to reply.
Letter from Karen Dunnell, dated 19 March 2008:
As National Statistician I have been asked to reply to your recent question on whether the Office for National Statistics classifies a number of road and parking charges as taxation for statistical purposes (194775).
In general charges for using roads or car parks, whether for driving on or parking, are classified as payments for the use of an asset. This is in accordance with international standards used to produce the National Accounts. A tax is defined in these standards as a ‘compulsory and unrequited payment’, the latter part of the phrase meaning where the payer does not directly receive anything in return.
One exception to this generality, which falls into your category ‘municipal parking charges for on-street parking’, is where an emissions-based charging policy is used. In this case the charges are classified as a tax.
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