| Previous Section | Index | Home Page |
29 Mar 2010 : Column 695W—continued
Individual Savings Accounts
Mr. Stewart Jackson: To ask the Chancellor of the Exchequer what estimate he has made of the cost to the public purse of the changes in Individual Savings Account limits announced in the 2009 Budget. [323576]
Sarah McCarthy-Fry: The costs of the ISA limit increases were published at Budget 2009 in Table A1 at:
Landfill Tax
Mr. Drew: To ask the Chancellor of the Exchequer what recent representations he has received on changing the status of incinerator bottom ash from inert waste to active waste for landfill tax purposes; and if he will make a statement. [324091]
Sarah McCarthy-Fry: At Budget 2009 the Government launched a consultation on modernising landfill tax legislation. The consultation sought stakeholder views on proposals designed to ensure that landfill tax remains an effective means of reducing the volume of waste that goes to landfill; those proposals included the possibility of redefining the qualifying criteria for the lower rate of tax.
A non-interpretative summary of representations made during the consultation period, available at
was published on 4 December 2009. Responses were received from local authorities about incinerator bottom ash.
The Government have completed their dialogue with stakeholders who responded to the consultation and a response was announced at Budget 2010.
The Government have concluded that bottom ash and fly ash from wood or waste combustion will remain eligible for the lower rate of tax, as will those from coal combustion when they are landfilled in a site containing no other waste.
Mrs. Spelman: To ask the Chancellor of the Exchequer what the (a) gross and (b) net cost to local authorities was of landfill tax in each year since its introduction. [324324]
Sarah McCarthy-Fry: It is not possible using landfill tax receipts data to determine how much revenue is received from local authorities. This is because registered landfill site operators pay the tax to HM Revenue and Customs and pass on the cost to their customers through the disposal charges they set. The origin of the landfilled waste is not recorded on the tax return.
Non-domestic Rates: Ports
Mr. Austin Mitchell: To ask the Chancellor of the Exchequer how many fast-track reviews of port rating assessment have been initiated by the Valuation Office Agency; how many such reviews will be completed before the end of the 2009-10 financial year; and for what reasons businesses reviewed after the end of 2009-10 will be required to pay retrospective rates to 2005. [323595]
Ian Pearson: From 24 November 2008, the Valuation Office Agency (VOA) put in place 'fast track' arrangements for ratepayers affected by the review of ports who wish to question or challenge their new rating assessments. As at 10 March 2010, the fast track arrangements have been applied to 972 proposals (appeals), of which 608 have been completed.
It is estimated that 650 reviews will be completed by 5 April 2010.
The effective date of any change to the rating lists will be determined in England by the Non-Domestic Rating (Alterations of Lists and Appeals) Regulations (England) 2005. Where changes are made after 5 April 2010, the nature of the change and the application of the regulations will dictate whether the effective date is limited to the date of alteration or is backdated to some earlier date.
Non-domestic Rates: Public Lavatories
Mrs. Spelman: To ask the Chancellor of the Exchequer whether he has made an estimate of the average rateable value of a municipal lavatory in (a) 2009-10 and (b) 2010-11. [324029]
Ian Pearson: No estimate has been made for this class.
Average rateable value information, including that for municipal lavatories, was first published on the Valuation Office Agency website on 18 December 2009
Information for municipal lavatory can be found under: Public Conveniences Scat code 224.
Non-domestic Rates: Sex Establishments
Mrs. Spelman: To ask the Chancellor of the Exchequer whether he has made an estimate of the average rateable value of a lap dancing club in (a) 2009-10 and (b) 2010-11. [324031]
Ian Pearson: An estimate has not been made. No data are available to differentiate lap dancing clubs from other licensed clubs, public houses and bars.
Non-domestic Rates: Valuation
Justine Greening: To ask the Chancellor of the Exchequer (1) how many lifeboat stations in England had (a) a decrease, (b) no change, (c) a one to 20 per cent. increase, (d) a 21 to 50 per cent. increase, (e) a 51 to 100 per cent. increase, (f) a 101 to 150 per cent. increase, (g) a 151 to 200 per cent. increase, (h) a 201 to 300 per cent. increase and (i) an increase of over 300 per cent. in their rateable value between the 2005 Rating List and the 2010 Rating List; [320142]
(2) which 10 individual lifeboat stations hereditaments in England have the biggest percentage change in rateable value between the 2005 Rating List and the 2010 Rating List; and what the (a) postcode and (b) percentage change in rateable value is for each of these hereditaments; [320143]
(3) how many stately homes and historic houses participating in the national scheme in England had (a) a decrease, (b) no change, (c) a one to 20 per cent. increase, (d) a 21 to 50 per cent. increase, (e) a 51 to 100 per cent. increase, (f) a 101 to 150 per cent. increase, (g) a 151 to 200 per cent. increase, (h) a 201 to 300 per cent. increase and (i) an increase of over 300 per cent. in their rateable value between the 2005 Rating List and the 2010 Rating List; [320144]
(4) which 10 individual hereditaments of stately homes and historic houses participating in the national
scheme in England have the biggest percentage change in rateable value between the 2005 Rating List and the 2010 Rating List; and what the (a) postcode and (b) percentage change in rateable value is for each of these hereditaments; [320145]
(5) how many coastguard stations in England had (a) a decrease, (b) no change, (c) a one to 20 per cent. increase, (d) a 21 to 50 per cent. increase, (e) a 51 to 100 per cent. increase, (f) a 101 to 150 per cent. increase, (g) a 151 to 200 per cent. increase, (h) a 201 to 300 per cent. increase and (i) an increase of over 300 per cent. in their rateable value between the 2005 Rating List and the 2010 Rating List; [320148]
(6) which 10 individual coastguard station hereditaments in England have the biggest percentage change in rateable value between the 2005 Rating List and the 2010 Rating List; and what the (a) postcode and (b) percentage change in rateable value is for each of these hereditaments. [320149]
Ian Pearson: The information requested is published in the statistical release by the Valuation Office Agency titled: "Non-domestic Rateable Values: 2010 Local Ratings Lists-England and Wales", updated on the 26 February 2010. A copy of the statistical release is available on the VOA website at:
Justine Greening: To ask the Chancellor of the Exchequer (1) how many holiday centres in England had (a) a decrease, (b) no change, (c) a one to 20 per cent. increase, (d) a 21 to 50 per cent. increase, (e) a 51 to 100 per cent. increase, (f) a 101 to 150 per cent. increase, (g) a 151 to 200 per cent. increase, (h) a 201 to 300 per cent. increase and (i) an increase of over 300 per cent. in their rateable value between the 2005 Rating List and the 2010 Rating List; [320146]
(2) which 10 individual holiday centre hereditaments in England have the biggest percentage change in rateable value between the 2005 Rating List and the 2010 Rating List; and what the (a) postcode and (b) percentage change in rateable value is for each of these hereditaments; [320147]
(3) how many vineyards or wineries in England had (a) a decrease, (b) no change, (c) a one to 20 per cent. increase, (d) a 21 to 50 per cent. increase, (e) a 51 to 100 per cent. increase, (f) a 101 to 150 per cent. increase, (g) a 151 to 200 per cent. increase, (h) a 201 to 300 per cent. increase and (i) an increase of over 300 per cent. in their rateable value between the 2005 Rating List and the 2010 Rating List; [320150]
(4) which 10 individual hereditaments of vineyards or wineries in England have the biggest percentage change in rateable value between the 2005 Rating List and the 2010 Rating List; and what the (a) postcode and (b) percentage change in rateable value is for each of these hereditaments. [320151]
Ian Pearson: The information requested is published in the statistical release by the Valuation Office Agency titled: "Non-domestic rateable values: 2010 Local Ratings Lists-England and Wales", updated on the 26 February 2010. A copy of the statistical release is available on the VOA website at:
Justine Greening: To ask the Chancellor of the Exchequer (1) how many (a) hotels rated 4-star and above and chain operated hotels rated 3-star in the national scheme and (b) hotels rated 3-star and below in England had (i) a decrease, (ii) no change, (iii) a one to 20 per cent. increase, (iv) a 21 to 50 per cent. increase, (v) a 51 to 100 per cent. increase, (vi) a 101 to 150 per cent. increase, (vii) a 151 to 200 per cent. increase, (viii) a 201 to 300 per cent. increase and (ix) an increase of over 300 per cent. in their rateable value between the 2005 Rating List and the 2010 Rating List; [320152]
(2) which 10 individual hereditaments of (a) hotels rated 4-star and above and chain-operated hotels rated 3-star in the national scheme and (b) rated 3-star and below in England have the biggest percentage change in rateable value between the 2005 Rating List and the 2010 Rating List; and what the (i) postcode and (ii) percentage change in rateable value is for each of these hereditaments. [320153]
Ian Pearson: The information requested is published in the statistical release by the Valuation Office Agency titled: "Non-domestic Rateable Values: 2010 Local Ratings Lists-England and Wales", updated on the 26 February 2010. A copy of the statistical release is available on the VOA website at:
Mr. Austin Mitchell: To ask the Chancellor of the Exchequer if he will take steps to ensure that the Valuation Office Agency does not impose charges without notice on companies in respect of which its assessment is found to be incorrect. [323594]
Ian Pearson: Valuation officers in the Valuation Office Agency (VOA) have a statutory duty to maintain rating lists and correct any inaccuracies which come to their attention.
The VOA does not impose charges-local billing authorities are responsible for charging and collecting business rates. Valuation officers will always send a notice to the rateable occupier of a property setting out any changes to a rating assessment.
Mrs. Spelman: To ask the Chancellor of the Exchequer whether he has made an estimate of the average rateable value of a property used for war games courses in (a) 2009-10 and (b) 2010-11. [324001]
Non-domestic Rates: Zoos
Mrs. Spelman: To ask the Chancellor of the Exchequer whether he has made an estimate of the average rateable value of a zoo in (a) 2009-10 and (b) 2010-11. [324035]
Ian Pearson: No estimate has been made for this class.
Average rateable value information, including that for zoos, was first published on the Valuation Office Agency website on 18 December 2009.
Information for zoos can be found under: Zoos and Safari Parks Scat code 304.
Revenue and Customs: Buildings
Bob Russell: To ask the Chancellor of the Exchequer what factors HM Revenue and Customs (HMRC) took into account in determining the days and hours of opening of each tax enquiry centre; what mechanisms HMRC used to take account of the requirements of different user groups in each location; what provision has been made to assist the (a) elderly and (b) people with disabilities to face-to-face communications at those centres; what estimate HMRC has made of the number of people in each customer group who will be affected by the changes in arrangements for tax enquiry centres; and if he will make a statement. [319182]
Mr. Timms: HM Revenue and Customs (HMRC) remains committed to providing access to face to face advice services for those customers who need this form of support, at or close by where they are provided now. However the way in which the Department does so needs to change to reflect the fact that taxpayers are increasingly turning to online and telephony services.
This year, for example, HMRC's Inquiry Centres will have 40 per cent. fewer customers nationally than they did four years ago. Of the remaining customers, 85 per cent. are able to resolve their query either by self service using the internet or by contacting one of the Department's helplines.
However, there are customers who would benefit from face to face support who, for whatever reason, do not currently access it from HMRC. The Department is keen to extend its reach to these customers by developing, testing and taking forward new approaches to face-to-face service delivery.
In 2008, HMRC tested alternative opening patterns in 10 Inquiry Centres across the UK. This six-month pilot showed no adverse impact on those customers who needed face to face advice from HMRC.
Following this, the Department has moved to new opening patterns in a further 58 of our Inquiry Centres with low numbers of customer visits.
These changes were based on a variety of factors, including the number and pattern of customer visits and appointments, proximity to other Inquiry Centres and other local circumstances. HMRC has also considered demographic data (for example, concentrations of the elderly and lone parents) and consulted with representative customer groups such as Citizens Advice Bureau, Tax help for Older People, and Gingerbread with knowledge of particular customer needs.
HMRC makes various provision to assist the elderly and people with disabilities to access face to face advice in its Inquiry Centre network, including wheelchair access, induction loops and (by appointment) signing support for customers with hearing disabilities, lighted magnifiers for customers with sight disabilities. These services are based on individual needs, and will not change as a result of HMRC's move to alternative opening patterns for its Inquiry Centres.
The Department has published an Equality Impact Assessment of the changes to opening patterns across its Inquiry Centre network which considers the impact of changes to opening hours on particular customer groups, and to ensure that all interested parties have an opportunity to comment. This is available at:
No such estimate has been made, as at present HMRC does not hold equality data on its Inquiry Centre customers. To address this, HMRC will introduce new processes from April 2010 to collect such data.
Stamp Duty Land Tax
Grant Shapps: To ask the Chancellor of the Exchequer (1) on how many land and property transactions stamp duty land tax was paid in each year since 1997; [318747]
(2) what the average amount paid in stamp duty land tax was in each year since 1997. [318748]
Sarah McCarthy-Fry: Estimates of the number of residential and non-residential transactions chargeable to stamp duty on land and property are given for England, Wales and Northern Ireland for 1997-98 to 2001-02. An estimate is not available for Scotland for these years.
For the years 2002-03 to 2004-05, estimates of the number of transactions chargeable to stamp duty land tax are given for the UK and estimated based on published figures for Scotland.
For 2005-06 to 2008-09 UK figures for number of transactions chargeable to stamp duty land tax, available at:
| Next Section | Index | Home Page |