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13 Jan 2010 : Column 1048W—continued


Nuclear Power

Mr. Soames: To ask the Secretary of State for Energy and Climate Change what steps his Department is taking to expand the capacity for nuclear power generation in the UK. [310503]

Mr. Kidney [holding answer 12 January 2010]: This Government are committed to addressing global climate change and securing the UK's energy supply and has determined that new nuclear has a role to play in the UK's future energy mix. Government's policy is that it is in the public interest to allow energy companies to fund, develop and build new nuclear power stations and that Government will take active steps to make the conditions right for investment and enable new nuclear to come on line as soon as possible.. These actions are set out in the Nuclear White Paper ('A White Paper on Nuclear Power', pp134, section 3.4-3.6) and the current status is at:


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Nuclear Power Stations: Public Consultation

Mark Williams: To ask the Secretary of State for Energy and Climate Change how many people attended the public discussion meeting on the proposed nuclear power station at (a) Hartlepool, (b) Heysham, (c) Sizewell and (d) Bradwell which was held as part of the consultation on the draft nuclear national policy statement. [310315]

Mr. Kidney: Below are the attendance figures for the public discussion meetings relating to consultation on the draft nuclear national policy statement at the aforementioned sites.

Power Stations: Carbon Emissions

Dr. Pugh: To ask the Secretary of State for Energy and Climate Change what estimate he has made of the level of (a) carbon dioxide emissions and (b) carbon dioxide emissions per megawatt hour for the life-cycle of the proposed new (i) coal, (ii) gas, (iii) oil, (iv) hydroelectric, (v) nuclear, (vi) wind and (vii) tidal power generating facilities. [310069]

Joan Ruddock: Any estimates of total life cycle emissions of power stations necessarily contain a high degree of uncertainty and outcomes will depend strongly on market factors such as energy prices, electricity demand profiles and plant life times. With the exception of nuclear power the department has not produced any of the requested estimates. With respect to per unit life cycle emissions, the 2008 White Paper on nuclear power estimated that the life-cycle emissions from nuclear power were in the range of 7-22gCO2/kWh of electricity generated. The white paper references two papers which have produced estimates of life cycle emissions per kWh. Nuclear Energy and the Kyoto Protocol (2002) OECD Nuclear Energy Agency; Assessing the difference: Greenhouse Gas Emissions of Electricity Generation Chains (2000) IAEA Bulletin. We summarise the information provided by these papers as follows for other technologies and our estimates for nuclear.

Neither the Department nor the referenced studies have produced estimates for tidal power generation.

Technology g C O 2 /kWh

Coal

755

Gas

385

Oil

545

Hydroelectric

4-23

Nuclear

7-22

Wind (UK)

9


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Treasury

Budget

Mr. Ellwood: To ask the Chancellor of the Exchequer what factors are taken into account in deciding on the date of the annual Budget statement; and if he will make a statement. [310087]

Sarah McCarthy-Fry: The Code of Fiscal Stability requires there to be a Budget each financial year. It also requires there to be three months between a pre-Budget report statement and the Budget. The Chancellor decides the date of the Budget taking into account factors such as the parliamentary timetable and economic factors.

Car Allowances: NHS

Mr. Sanders: To ask the Chancellor of the Exchequer (1) what discussions his Department has had with the Department of Health on the effect of approved mileage allowance payment rates on the number of voluntary NHS drivers; [309694]

(2) what account is taken of (a) fuel and (b) other transport costs in setting approved mileage allowance payment rates; [309696]

(3) if he will hold a public consultation on rates for the approved mileage allowance payment scheme; [309697]

(4) if he will consider the merits of providing higher approved mileage allowance payment rates for drivers working for the voluntary sector. [309757]

Mr. Timms: The Government consider the Approved Mileage Allowance Payment (AMAP) rates to be a fair reflection of the costs of business motoring for the vast majority of drivers.

HM Revenue and Customs (HMRC) conducted a review of the interaction between Approved Mileage Allowance Payments (AMAPs) and Employee Car Ownership Schemes during 2007. The resulting report was published alongside the 2008 pre-Budget report and is available at:

As part of this review, the Department canvassed the views of over 30 other Government Departments. However, the review did not cover the impact of approved mileage allowance payment rates on voluntary drivers because these rates are primarily for employees.

HMRC accept that volunteer drivers who use their own cars and are reimbursed at or below the AMAPs rates do not make a taxable profit. Alternatively, volunteer drivers can be reimbursed the full cost of motoring provided they are able to demonstrate what those costs were. Fuel is one of the factors taken into account in setting AMAP rates, as are other costs of running a private car.

All taxes are kept under review with any decisions, including public consultations, announced by the Chancellor as part of the Budget process.

Cheques

Jenny Willott: To ask the Chancellor of the Exchequer what assessment his Department has made of the potential effects of phasing out cheques by the end of 2018 on
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(a) levels of recorded income of small businesses and (b) levels of tax revenues from that income; and if he will make a statement. [310479]

Sarah McCarthy-Fry: The closure of Cheque and Credit Clearing is a commercial decision and one that the Payments Council, an independent body that sets the strategy for UK payment systems, will take. The Government, however, recognise that certain groups still value cheques as a significant method of payment.

Government believe it is imperative that adequate alternatives be in place for all users of cheques, including small businesses, the elderly and the Third Sector, ahead of any potential closure of the cheque clearing system.

As part of ongoing dialogue with stakeholders, the Council will seek to undertake further analysis with regards to the effects of closing the cheque system on all users.

Excise Duties

Dr. Pugh: To ask the Chancellor of the Exchequer how much revenue has been generated by duty on (a) alcohol and (b) tobacco in each of the last 10 years. [310063]

Sarah McCarthy-Fry: Historical alcohol duty revenue figures can be found in Table 2 of any of HM Revenue and Customs Alcohol Bulletins, copies of which can be found at:

The latest available annual data relate to 2008-09.

Historical tobacco duty revenue figures can be found in Table 3 of the HM Revenue and Customs Tobacco Bulletin, a copy of which can be found at:

The latest available annual data relate to 2008-09.

David T.C. Davies: To ask the Chancellor of the Exchequer (1) how much accrued to the Exchequer in excise duty on spirit-based ready-to-drink alcoholic drinks in each of the last five years; [310352]

(2) how much accrued to the Exchequer from excise duty on (a) beer, (b) cider, (c) wine and (d) spirits in each of the last five years; [310353]

(3) what assessment he has made of the effect on alcohol consumption of changes in the level of alcohol duty in the last three years. [310354]

Sarah McCarthy-Fry: Total excise duty receipts by type of alcohols products (beer, cider, wine and spirits) can be found in the HM Revenue and Customs 'Beer and Cider Bulletin', 'Wine of Fresh Grapes or Made Wine Bulletin' and 'Spirits Bulletin', which are available from the HM Revenue and Customs website addresses at:

Separate figures for spirit-based ready-to-drink products are available in terms of quantities only and not in terms of duty receipts.


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Alcohol consumption is affected by the economic climate, by trends in consumer tastes and by changes in price, both from duty rates and from changes to input costs. Consumption also varies significantly at different times of the year.

Holiday Accommodation

Mr. Weir: To ask the Chancellor of the Exchequer (1) what recent research his Department has undertaken on the geographical distribution of self-catering properties relative to the nearest hotel, guesthouse and bed and breakfast accommodation; [310263]

(2) whether his Department undertook research on the respective facilities offered by self-catering properties and bed and breakfast accommodation in remote and rural areas prior to the publication of the draft technical note, Withdrawing the Furnished Holiday Lettings Rules from 2010-11. [310264]

Mr. Timms: The technical note entitled 'Withdrawing the Furnished Holiday Lettings Rules from 2010-11', and the 'Impact Assessment of Withdrawing the Furnished Holiday Lettings Rules' were prepared on the basis of representations received and meetings held with interested parties, together with information contained within tax returns and other publicly available information. The Government welcome comments on these documents.

Taxation: Holiday Accommodation

John Mason: To ask the Chancellor of the Exchequer what assessment HM Revenue and Customs has made of the effects on city-centre executive serviced apartments operated by multinational hotel companies of the proposed abolition of furnished holiday lettings relief; and what discussions his Department has held with such companies on their future tax liability. [310130]

Mr. Timms: An impact assessment for the repeal of the furnished holiday lettings (FHL) rules was published alongside the 2009 pre-Budget report, together with draft legislation. The Government welcome comment on these documents.

After 1 April 2010, businesses providing accommodation which would previously have qualified under the FHL rules, which could include serviced apartments, will need to consider whether the business is a trade or a property business. This will depend on the facts of the particular business. HM Revenue and Customs guidance published alongside the 2009 pre-Budget report, available at:

explains the factors businesses need to take into account.

Treasury Ministers and officials have discussions with a wide variety of organisations as part of the process of policy development and delivery. As was the case with previous Administrations, it is not the Government's practice to provide details of all such meetings.

Mr. Weir: To ask the Chancellor of the Exchequer pursuant to the answer of 16 December 2009, Official Report, column 1383W, on taxation: holiday
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accommodation, if he will place in the Library a copy of each citation in case law referred to. [310265]

Mr. Timms: There are a number of tax cases in which the courts have considered what constitutes a trade. Two cases that consider whether the provision of furnished accommodation amounts to a trade are Griffiths v. Jackson (56 TC 583), which contains an analysis of the case law on the difference between trade and property income, and Gittos v. Barclay (55 TC 633), which specifically looked at whether or not a furnished holiday letting business was a trade. The Library holds a copy of both these cases.

Mr. Weir: To ask the Chancellor of the Exchequer pursuant to the answer of 16 December 2009, Official Report, column 1382W, on taxation: holiday accommodation, what representations his Department received on the abolition of furnished holiday lettings relief between 20 October and 16 December 2009. [310266]

Mr. Timms: The Treasury receives representations on a range of issues. As was the case with the previous Administration, it is not the Government's practice to provide details of all such representations.

Mr. Weir: To ask the Chancellor of the Exchequer (1) how many properties in receipt of furnished holiday lettings tax relief were awarded farm diversification grants in the last 12 months; [310267]

(2) for how many properties for expedited sale furnished holiday lettings tax relief has been awarded. [310268]

Mr. Timms: The information requested is not available, as HM Revenue and Customs' (HMRC) do not hold information on the recipients of farm diversification grants; these are administered by Regional Development Agencies.

An impact assessment on the repeal of the furnished holiday lettings (FHL) rules was published alongside the 2009 Pre-Budget Report, and is available at:

Taxation: Property

Andrew George: To ask the Chancellor of the Exchequer if he will review the rules on the election of a property as a primary residence on individuals for the purpose of determining future tax liability to ensure that such liabilities are met. [310411]

Mr. Timms: Tax policy changes are considered through the Budget process in the usual way. The Government consider a range of factors when formulating tax policy and keep all aspects of the tax system under review.

Welfare Tax Credits

John Battle: To ask the Chancellor of the Exchequer (1) what the largest sum of tax credits paid retrospectively to an individual or couple was (a) in 2009, (b) in 2008 and (c) since tax credits were introduced; [308105]


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