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23 Nov 2009 : Column 15W—continued
Tenants: Deposits
Greg Mulholland: To ask the Secretary of State for Communities and Local Government whether his Department has plans to alter the threshold for the tenant deposit protection scheme. [300256]
Mr. Ian Austin:
The Government's response to the Review of the Private Rented Sector, published for consultation in May, announced our intention to review the annual rental threshold for assured and assured shorthold tenancies. This threshold currently excludes tenancies with annual rents of more than £25,000 from being assured shorthold tenancies, with the implication
that any deposits taken do not have to be protected under the tenancy deposit protection scheme. The consultation closed in August. We have been considering the responses received and plan to publish the results shortly.
Greg Mulholland: To ask the Secretary of State for Communities and Local Government what his most recent estimate is of the number of tenants in houses of multiple occupation whose deposits are not protected under the tenancy deposit scheme. [300257]
Mr. Ian Austin: Over 1.6 million deposits for tenants with assured shorthold tenancies have been protected since tenancy deposit protection provisions commenced in April 2007. We do not hold figures on the proportion or number of deposits that are unprotected.
Treasury
Business: Billing
Anne Moffat: To ask the Chancellor of the Exchequer what recent assessment he has made of the effect on small businesses of the time to pay measures. [300367]
Mr. Timms: The Business Payment Support Service was launched on 24 November 2008 to support viable businesses in temporary financial difficulties. Up to 15 November 2009, the service has agreed over 231,600 time to pay arrangements with businesses to spread tax payments of £4.07 billion.
This has helped to support over 150,000 businesses, the vast majority of whom are small and medium sized, that employ an estimated 600,000 people. Over 90 per cent. of the value of arrangements is being paid in line with agreed instalments.
Businesses tell us that they have found the service very helpful by giving them the breathing space they need and by helping them pay their tax bills in a managed and structured way with the full help and support of HM Revenue and Customs.
Corporation Tax: Credit Unions
Bob Russell: To ask the Chancellor of the Exchequer what his policy is on the levying of corporation tax on credit unions; and if he will make a statement. [300984]
Mr. Timms: As industrial and provident societies, credit unions are liable to corporation tax as any other company but subject to specific exemptions under section 486 and 487 of the Income and Corporation Taxes Act 1988. This legislation provides that the principal activity carried out by a credit union, namely making loans to its members, is not liable for corporation tax. However, credit unions are liable on their investment income and any chargeable gains arising.
Bob Russell: To ask the Chancellor of the Exchequer how much was paid in corporation tax by credit unions in each of the last five financial years; and how much he estimates will be paid (a) 2009-10 and (b) 2010-11. [300985]
Mr. Timms: The figures requested are not available because it is not possible to identify credit unions from other credit providers through corporation tax records.
Taxation: Holiday Accommodation
Mr. Sanders: To ask the Chancellor of the Exchequer whether his Department carried out a regulatory impact assessment on new tax rules for furnished holiday lettings included in the Budget 2009. [300324]
Mr. Timms: I refer the hon. Gentleman to the answer I gave the hon. Member for Montgomeryshire (Lembit Öpik) on 12 October 2009, Official Report, column 263W.
VAT
Dr. Starkey: To ask the Chancellor of the Exchequer when he expects to complete the review of the de minimis rules on value added tax; and when any changes to the rules will be announced. [300365]
Mr. Timms: HM Revenue and Customs (HMRC) consulted on proposals to simplify the VAT Partial Exemption and Capital Goods Scheme rules in summer 2008, as part of the wider VAT simplification review. That consultation included the de minimis rules.
Responses to the consultation confirmed widespread support for taking this work forward over a three-year period, focusing on the standard method for partial exemption in 2008-09, the de minimis rules and non-business interaction in 2009-10 and the Capital Goods Scheme in 2010-11. The consultation and a summary of the responses, entitled: "Simplifying the Value Added Tax Partial Exemption and Capital Goods Scheme Rules", are available on HMRC's website.
In line with the responses, changes to simplify the standard method were introduced on 1 April 2009. HMRC is currently working on the 2009-10 programme, which includes the de minimis rules, and hopes to announce any changes arising from this work early next year.
VAT: Health Services
Mr. Oaten: To ask the Chancellor of the Exchequer whether (a) pharmacy contractors and (b) appliance contractors are zero rated for value added tax when supplying products and service on NHS Form F.P.10; and if he will make a statement. [300370]
Mr. Timms: When they are dispensed to an individual for their personal use, by a registered pharmacist, against a prescription issued by a doctor, dentist, or certain other health professionals with prescribing rights (whether on form FP 10 or otherwise), most drugs and medicines are zero-rated for VAT. There is no similar zero rate for goods supplied against a prescription by appliance contractors, although zero-rating may apply to certain goods supplied by such contractors to disabled people for their personal use, or to charities for use by disabled people, without a prescription.
Defence
Afghanistan: Peacekeeping Operations
Miss Widdecombe: To ask the Secretary of State for Defence what recent assessment he has made of the adequacy of nutrition provided to troops in Afghanistan; and if he will make a statement. [300303]
Mr. Bob Ainsworth: I refer the hon. Member to the answer given on 11 November 2009, Official Report, column 399W, to the hon. Member for Denton and Reddish (Andrew Gwynne).
Mr. Gregory Campbell: To ask the Secretary of State for Defence what estimate he has made of the number of enemy losses in Helmand province in the last 12 months. [300459]
Mr. Bob Ainsworth: The UK does not routinely collate or maintain an overall estimate of the number of insurgents killed in Afghanistan. The long-term strategy for defeating the insurgency in Afghanistan is not as a purely military campaign, but rather through a wide range of military and non-military activities. Therefore, the number of insurgents killed or injured during the campaign does not provide a useful measure of success.
Aircraft Carriers
Willie Rennie: To ask the Secretary of State for Defence what overseas dockyards have been considered by his Department as potential support locations for the Queen Elizabeth Class aircraft carriers. [300660]
Mr. Quentin Davies: The in-service support solution for the Queen Elizabeth (QE) class aircraft carriers has yet to reach its main investment decision point, and so no decision has yet been taken on this issue. All options for QE class docking will be thoroughly examined; this will include potential location and commercial options for docking work. While overseas locations have not been ruled out, given the nature of these ships and security issues, it is unlikely that this would provide the best solution.
Armed Forces: Housing
Mr. Wallace: To ask the Secretary of State for Defence with reference to the answer of 10 November 2009, Official Report, column 223W, on armed forces: housing, what the average monthly rent under the substitute service single accommodation scheme was in each post code area in Greater London in the latest period for which figures are available; what the (a) maximum and (b) minimum amount paid in rent in each such area was; how many personnel at each (i) staff officer rank and (ii) equivalent Civil Service payband were accommodated under the scheme in that period; and how much was paid out under the scheme in that period. [300246]
Mr. Kevan Jones: The Ministry of Defence (MOD) currently rents 1,113 Substitute Service Single Accommodation (SSSA) properties in Greater London to accommodate 1,330 Service personnel. The following tables include all SSSA properties within each postcode area. Details of average, maximum and minimum rents, together with the total monthly rent for all SSSA properties as at 20 November is provided in the following table:
| Postcode | Number of properties | Highest (£) | Lowest (£) | Average (£) | Total monthly rent (£) |
The ranks of the personnel currently occupying these properties is shown in the following table. SSSA is provided to entitled, Serving Armed Forces personnel in cases where Single Living Accommodation either does not exist or is not available at or close to their permanent duty station. SSSA is not available to civilian personnel.
| Postcode | Rear Admiral/Major General/Air Vice Marshall and above | Commodore/Brigadier/Air Commodore | Captain/ Colonel/Group Captain | Commander/ Lieutenant Colonel/Major/ Wing Commander/ Squadron Leader | Other junior officers | Chief Petty Officer/Warrant Officer/Staff Sergeant/Flight Sergeant | Leading Rating/Corporal and below |
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