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29 Mar 2010 : Column 702W—continued
are given in the table. For these years chargeability is defined as the transaction priced over the tax threshold, unless tax reliefs reduce the tax liability to zero, whereas for previous years chargeability was defined entirely on price.
For the years from 2002-03 to 2008-09 the average amount of stamp duty land tax paid on chargeable transactions is given for each year, calculated by dividing UK receipts by the number of chargeable transactions in the table.
Estimates for the years from 1997-98 to 2004-05 are derivable from tables 15.1, 16.1A and 16.5 of past paper editions of the publication Inland Revenue Statistics. Estimate for the years from 2005-06 are derivable from figures available at:
| Country | Number of chargeable transactions | Average amount of stamp duty land tax per chargeable transaction | |
| (1) Based on number of transactions priced above lowest stamp duty land tax threshold. (2) Based on number of transactions priced above lowest stamp duty land tax threshold where tax reliefs do not extinguish chargeability. (3) No figures for stamp duty on property receipts available for England, Wales and Northern Ireland for these years. | |||
Mrs. Spelman: To ask the Chancellor of the Exchequer in which areas disadvantaged area stamp duty relief applies; and what the value is of the threshold. [324325]
Sarah McCarthy-Fry: Stamp duty land tax disadvantaged areas relief is available in almost 2,000 areas of the United Kingdom. The qualifying areas for relief are set out in the Stamp Duty (Disadvantaged Areas) Regulations 2001 (S.I. 2001/3747). The relief applies to land transactions involving residential property where the chargeable consideration for the transaction does not exceed £150,000.
Taxation: Business
Mr. Prisk: To ask the Chancellor of the Exchequer (1) what average length of time it took for HM Revenue and Customs to register a business for tax purposes in (a) September 2009, (b) October 2009, (c) November 2009, (d) December 2009 and (e) January 2010; [317357]
(2) what average length of time if took for HM Revenue and Customs to register a business for tax purposes in (a) September 2008, (b) October 2008, (c) November 2008, (d) December 2008 and (e) January 2009. [317359]
Mr. Timms: HM Revenue and Customs (HMRC) is responsible for administering a large number of taxes and duties, of which some have registration regimes and others do not. The data in respect of some of these regimes are held centrally and is readily accessible, while for others they could be provided only at disproportionate cost.
Valuation Office Agency
Mrs. Spelman:
To ask the Chancellor of the Exchequer with reference to the answer to the hon. Member for Brentwood and Ongar of 2 February 2009, Official Report, column 902W, on the Valuation
Office (1) if he will place in the Library a copy of each of the user guidance and manuals for the Valuation Office Agency's automated valuation model software and database, with information redacted that could assist with unauthorised access; [324321]
(2) if he will place in the Library a copy of each of the Valuation Office Agency's user guidance and manuals for the (a) digital remapping tool and (b) locality delineation tool, with information redacted that could assist with unauthorised access. [324322]
Ian Pearson: The guidance requested has been written specifically to provide detail of how to access and operate these applications. Accordingly, it is not possible to redact only those parts that could assist with unauthorised access.
The Valuation Office Agency has no digital remapping tool.
Mrs. Spelman: To ask the Chancellor of the Exchequer if he will place in the Library a copy of the latest edition of the Valuation Office Agency's council tax referencing manual. [324370]
Ian Pearson: A copy of the latest edition of the Valuation Office Agency's Council tax referencing manual will be placed in the Library.
Valuation Office Agency: Contracts
Robert Neill: To ask the Chancellor of the Exchequer pursuant to the answer to the hon. Member for Peterborough of 4 February 2010, Official Report, column 522W, on the Valuation Office: contracts, how much was spent with (a) Video Arts, (b) Video Inn and (c) Mike Jarvis Video Services in 2008-09; what goods and services were purchased in each case; and for what purposes. [323194]
Ian Pearson: The Valuation Office Agency spent £211 for training materials on skills enhancements with Video Arts, £20,266 for video and sound equipment hire for conferences with Video Inn, and £460 for video equipment hire with Mike Jarvis Video Services.
Valuation Office Agency: Pay
Mrs. Spelman: To ask the Chancellor of the Exchequer what bonuses have been awarded to the section of the Valuation Office Agency responsible for the valuation of ports in the last three years; and what the aggregate value was of such bonuses. [324369]
Ian Pearson: The Valuation Office Agency does not hold centrally a record of the duties performed by individuals in receipt of performance awards or recognition payments. This information is not easily accessible and could be provided only at disproportionate cost.
Valuation Office Agency: Surveys
Mr. Stewart Jackson: To ask the Chancellor of the Exchequer if he will place in the Library a copy of the findings of and report on the Valuation Office Agency's People Survey for (a) 2008 and (b) 2009. [323574]
Ian Pearson: The VOA took part in the first civil service-wide People Survey in October 2009. The results for the VOA have now been placed in the Library. The report format is consistent with the results available for other Government Departments/executive agencies and this is to ensure comparability of results across the civil service.
There was no People Survey in 2008. However, the VOA did conduct its own staff survey and this report has also been placed in the House Library.
VAT: Direct Mail
Grant Shapps: To ask the Chancellor of the Exchequer what representations HM Revenue and Customs has received on proposals to change the value added tax zero rating for mailed marketing or promotional literature; and if he will make a statement. [324785]
Mr. Timms: The Government have no proposals to change the taxation of marketing and promotional literature.
VAT: York
Hugh Bayley: To ask the Chancellor of the Exchequer how much value added tax was paid by businesses in York in 2009; and if he will estimate the sum which would have accrued to the Exchequer in that year under a value added tax rate of 17.5 per cent. [324223]
Mr. Timms: The information requested is not available.
While HM Revenue and Customs' systems record an address for each VAT registered business this is not always a reliable indicator of where it does business.
Since the majority of VAT is paid by the largest businesses that typically operate throughout the UK, it is not appropriate to allocate VAT paid by a business to the location of its VAT registration.
Welfare Tax Credits: Overpayments
Mr. Duncan Smith: To ask the Chancellor of the Exchequer what estimate he has made of the number of households from which the recovery of a tax credits overpayment is being sought. [317309]
Mr. Timms: As members of households can change overtime and one individual may have been in several tax credits awards, overpayments are calculated and recovered on the basis of awards rather than households.
Figures at household level are available only at disproportionate cost.
Information on the number of awards that have been overpaid each year is available in the HMRC publication "Child and Working Tax Credit Statistics. Finalised Awards 2007-08. Supplement on Payments in 2007-08". This is available on the HMRC website at
Work and Pensions
Attendance Allowance
Mrs. May: To ask the Secretary of State for Work and Pensions (1) what estimate her Department has made of the cost of paying attendance allowance for claims started in 2010-11 in the next five years; [323557]
(2) what estimate her Department has made of the (a) number of new claimants of attendance allowance and (b) cost to her Department of new claims for attendance allowance in each of the next five years. [323558]
Jonathan Shaw: In line with HM Treasury convention, forecasts of benefit expenditure and related volumes are not published beyond the current spending review period. Information on the forecast number of new awards for attendance allowance in 2010-11, and the expenditure on those claimants in 2010-11, is contained in the table.
The figures should not be seen as indicative of the total claimant count estimates for attendance allowance over the same period as they do not account for off-flows.
| New claimants of attendance allowance 2010-11 | |
| Notes: 1. Estimates are rounded to the nearest 1,000 awards and £1 million expenditure. 2. The estimated total number of awards represents new awards to attendance allowance liveload, and will include some cases which are not in payment. 3. A small number of renewal claims are excluded, as these people are already claiming the benefit and this information is not estimated separately. 4. Estimated expenditure relates to that part of 2010-11 that each new claimant spent on attendance allowance. On average, each new claimant in 2010-11 will have spent around half of 2010-11 receiving benefit. It is assumed that all new awards continue claiming until the end of 2010-11. Source: Department for Work and Pensions Statistical data and pre-Budget report forecasts | |
Child Maintenance and Enforcement Commission: Surveillance
Mr. Hurd: To ask the Secretary of State for Work and Pensions pursuant to the answer to the hon. Member for Peterborough of 23 February 2010, Official Report, column 456W, on the Child Maintenance and Enforcement Commission: surveillance, whether (a) the commission and (b) its predecessor has made use of personal (i) Census, (ii) HM Revenue and Customs' tax records and (iii) Experian data. [324398]
Helen Goodman: The Child Maintenance and Enforcement Commission is responsible for the child maintenance system. I have asked the Child Maintenance Commissioner to write to the hon. Member with the information requested and I have seen the response.
In reply to your recent Parliamentary Question about the Child Maintenance and Enforcement Commission, the Secretary of State promised a substantive reply from the Child Maintenance Commissioner.
You asked the Secretary of State for Children, Schools and Families, pursuant to the Answer to the hon. Member for Peterborough of 23 February 2010, official Report, column 456W, on Child Maintenance and Enforcement Commission: surveillance, whether (a) the Commission and (b) its predecessor has made use of personal (a) Census, (b) HM Revenue and customs tax records and (c) Experian data.
Neither the Child Maintenance and Enforcement Commission, nor the Child Support Agency (when it was an Executive Agency of the Department for Work and Pensions) has made any use of census data. Both the Commission and the Child Support Agency have however had access to information held by HM Revenue and Customs and Experian for the purposes of tracing non-resident parents, establishing the amount of child maintenance payable and negotiating the payment of child maintenance arrears.
I hope you find this answer helpful.
Mr. Hurd: To ask the Secretary of State for Work and Pensions pursuant to the answer to the hon. Member for Peterborough of 23 February 2010, Official Report, column 456W, on the Child Maintenance and Enforcement Commission: surveillance, whether the Commission and its predecessor have made use of (a) covert human intelligence sources and (b) private investigators. [324405]
Helen Goodman: The Child Maintenance and Enforcement Commission is responsible for the child maintenance system. I have asked the Child Maintenance Commissioner to write to the hon. Member with the information requested and I have seen the response.
In reply to your recent Parliamentary Question about the Child Maintenance and Enforcement Commission, the Secretary of State promised a substantive reply from the Child Maintenance Commissioner.
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