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12 Oct 2009 : Column 265W—continued
Valuation: Appeals
Robert Neill: To ask the Chancellor of the Exchequer what rights of appeal (a) council taxpayers and (b) business ratepayers have in relation to decisions of the Valuation Office Agency. [290417]
Mr. Timms: Council tax and business ratepayers have the following rights of appeal against decisions made by the Valuation Office Agency's (VOA) listing and valuation officers:
In the first instance, a 'proposal' may be made to alter the valuation band or rateable value of their property. Further information on how to do this can be found on the VOA's website at:
and on the Scottish Assessors' website at:
If a taxpayer is not satisfied with the outcome of their proposal, they may subsequently appeal to an independent valuation tribunal. Further details on how to do this can be found at:
If a council taxpayer disagrees with the decision of the valuation tribunal, they may appeal to the High Court on a point of law. Further information is available at:
If a business ratepayer disagrees with the decision of the valuation tribunal, they may appeal to the Lands Tribunal, further information can be found at:
which also sets out the subsequent right of appeal to the Court of Appeal on a point of law.
Council tax or business ratepayers may also be able to seek a Judicial Review, by the Administrative Court, on decisions made by VOA officers. Further information is available at:
VAT: Business
Mr. Jim Cunningham: To ask the Chancellor of the Exchequer what recent steps the Government have taken to assist small businesses with payment of value added tax. [291522]
Mr. Timms: The Government introduced the Business Payment Support Service (BPSS) on 24 November 2008, and extended it at Budget 2009, to help businesses in temporary financial difficulties spread their tax payments over a timetable they can afford. As of 20 September 2009, HM Revenue and Customs have agreed over 200,000 time to pay arrangements through the service.
The Government also provide assistance to small businesses with VAT payments through the VAT cash accounting and VAT annual accounting schemes, designed to help businesses manage their cash flow and to spread their VAT payments evenly.
VAT: Housing
Grant Shapps: To ask the Chancellor of the Exchequer (1) how many claims for VAT refunds for self-build housebuilders have been received in relation to (a) new homes and (b) conversions in each year since 1997; and how many claims were accepted in each such year; [292294]
(2) what the total monetary value of VAT refunds for self-build housebuilders has been in relation to (a) new homes and (b) conversions in each year since 1997; and what the total monetary value of accepted claims was in each such year. [292295]
Mr. Timms: Until 2003, VAT refund claims from 'do it yourself' (DIY) house builders were handled in local VAT offices, with no central record being kept. In 2003, HM Customs and Excise (as it then was) began transferring claims to a central unit for processing. Processing of DIY claims was not fully transferred from local offices to the central unit until April 2004. That unit maintains statistics for all claims handled, which are provided as follows:
| DIY claims by number | ||||
| New homes | Conversions | Total received | Total accepted and paid | |
| DIY claims by monetary value | ||||
| £ | ||||
| New homes | Conversions | Total received | Total accepted and paid | |
The figures for 2009 cover the part year to 6 October.
Wealth
Mr. Meacher: To ask the Chancellor of the Exchequer what proportion of total (a) income and (b) wealth was held by the top (i) 10, (ii) 5, (iii) 1, (iv) 0.1 and (v) 0.01 per cent. of the population with the percentage of each in the latest period for which figures are available; how many people were in each such group; and what the average (A) income and (B) wealth of persons in each group was. [292135]
Mr. Timms: The proportion of total income accounted for by the top 10, 5 and 1 per cent. of UK taxpayers by income can be found in table 2.4 'Share of total income (before and after tax) and income tax for percentile groups', available at:
Information on the top 0.1 and 0.01 per cent. of UK taxpayers is not readily available.
The number and average income of taxpayers in each group can be determined from the above together with table 2.5 'Income Tax liabilities, by income range', with reference to the total number of taxpayers and their income stated on this table. This is available at:
Estimates for the proportion of wealth held by the top 10, 5 and 1 per cent. of the UK adult population are available up to year 2003 and are published in table 13.5 'Personal Wealth-distribution among the adult population of marketable wealth' at:
Information on the proportion of wealth held by the top 0.1 and 0.01 per cent. of UK taxpayers is not available.
The number of UK adults in 2003 was 46 million, from which figure the numbers in the top 10, 5 and 1 per cent. of the population can be calculated.
The average wealth of persons in each group can be calculated by:
Calculating the wealth per group using the proportions in table 13.5 referred to above and the estimate of total marketable wealth published in table 13.4, available at
Dividing by the number of people in each group.
Welfare Tax Credits: Overpayments
John Mann: To ask the Chancellor of the Exchequer from how many residents of Bassetlaw constituency Her Majesty's Revenue and Customs has reported repayment of tax credit overpayments; and what is the sum of the overpayments outstanding. [292034]
Mr. Timms: Information about the number of residents of Bassetlaw constituency who have repaid a tax credit overpayment, and the sum of overpayments outstanding, is only available at disproportionate cost.
Estimates of the number of families with tax credit awards, including information on the annual number and value of tax credits overpaid and underpaid by parliamentary constituency, is available in the HM Revenue and Customs publications "Child and Working Tax Credits Statistics. Finalised Annual Awards. Supplement on Payments. Geographical Analyses". These publications are available at:
Working Tax Credit
Mrs. Maria Miller: To ask the Chancellor of the Exchequer how much his Department spent on the childcare element of the working tax credit in each quarter of the last five years for which figures are available. [290399]
Mr. Timms: Table 2.4 of the HMRC publications "Child and Working Tax Credits Statistics Finalised Awards" for the years 2003-04 to 2007-08, provides information on the estimated expenditure on the child care element. This is shown in the following table.
The same table contains estimates of the average help with child care costs these families received in each relevant year. This information is not available on a quarterly basis.
| Child care element expenditure (£ million) | Average help with child care costs per week (£) | |
Culture, Media and Sport
Animal Welfare
Andrew Rosindell: To ask the Secretary of State for Culture, Media and Sport whether there have been discussions between officials of his Department and the Department for the Environment, Food and Rural Affairs on (a) wild animals in travelling circuses and (b) the welfare of racing greyhounds in the last 12 months. [290437]
Mr. Sutcliffe: There have been no discussions between officials in my Department and DEFRA on wild animals travelling in circuses. My Department has no responsibility for welfare of racing greyhounds, this is a matter for DEFRA. However, my officials have discussed the welfare of racing greyhounds with DEFRA officials during the last 12 months. This was in the context of the recent DEFRA consultation on the proposed introduction of regulations to promote the welfare of racing greyhounds, to be made under section 13 of the Animal Welfare Act 2006.
Arts
Mr. Sheerman: To ask the Secretary of State for Culture, Media and Sport what assessment he has made of the effect on the creative arts in the regions of the abolition of the regional structure of the Arts Council; and if he will make a statement. [292415]
Margaret Hodge: The re-organisation of the regional structure of Arts Council England is primarily an operational matter for the Arts Council to determine. So it is not a matter on which the Secretary of State should make an assessment but he is aware of the improvements in efficiency the new structure is designed to deliver, which he supports.
Mr. Sheerman: To ask the Secretary of State for Culture, Media and Sport what discussions he had with regional Ministers before abolishing (a) the regional structure of the Arts Council and (b) the regional offices of the Libraries, Museums and Archives Service. [292425]
Margaret Hodge: Decisions on the regional structure of the Arts Council England (ACE) and the Museums, Libraries and Archives Council's (MLA) are primarily operational matters for the bodies in question. The Secretary of State has not specifically discussed these matters with regional Ministers.
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