Previous Section Back to Table of Contents Lords Hansard Home Page

Taxation: Marginal Tax Rates

Lord Oakeshott of Seagrove Bay asked Her Majesty's Government:

Lord McKenzie of Luton: Budget 2006 Table 4.2 provides estimates of the numbers of workers, who work more that 16 hours and therefore may qualify for the working tax credits, facing high marginal deduction rates (MDRs, or effective marginal tax rates). It shows that the numbers facing MDRs above 90 per cent have fallen from 130,000 in 1996-97 to 35,000 in 2006-07.

The Institute for Fiscal Studies report provides similar estimates although, as set out in the respective publications, there are some specific differences; for example they include individuals working a very few hours, and therefore are still eligible for out-of-work benefits such as income support. Previous analysis by the IFS suggests that the 1997 tax and benefit system had over 300,000 working parents with an MDR over 90 per cent. Their more recent analysis suggests that the number of working adults with MDRs over 90 per cent is now 160,000.



1 Nov 2006 : Column WA40

Both publications provide reasonable analyses of the distribution of effective marginal tax rates for working adults under stated assumptions.

Taxation: Northern Ireland

Lord Laird asked Her Majesty's Government:

Lord McKenzie of Luton: The double taxation convention signed between the United Kingdom and the Republic of Ireland provides that in most circumstances, remuneration paid by either state to an individual for services rendered to that state shall be taxable only in that state. In general, civil servants of the Republic of Ireland living and working in Northern Ireland will not pay United Kingdom income tax on their earnings as a civil servant of the Republic of Ireland.

Taxation: Tax Benefit Model Tables

Lord Oakeshott of Seagrove Bay asked Her Majesty's Government:

Lord Hunt of Kings Heath: The Tax Benefit Model Tables (April 2006 edition) will be published on 31 October 2006.

Transport: National Lorry Road User Charging Scheme

Lord Bradshaw asked Her Majesty's Government:

Lord McKenzie of Luton: The Government remain convinced that a distance-based charge is the right way ahead and are working on the potential shape and form of a national road pricing system. It was in the light of the progression toward national road pricing that the Government decided it would have made no sense to develop a system only for lorries, and that it was therefore right for the Government to take forward plans to develop a single comprehensive and cost-effective system that would include lorries alongside other road vehicles. The 5 July 2005 announcement by the then Secretary of State for Transport, Alistair Darling, reflected this.



1 Nov 2006 : Column WA41

Water Management: S&T Report

Baroness Byford asked Her Majesty's Government:

The Minister of State, Department for Environment, Food and Rural Affairs (Lord Rooker): The Department for Environment, Food and Rural Affairs is currently holding discussions with the proposed receiving bodies, prior to consultation, with a view to determining what the advantages and disadvantages of a transfer would be in each case. A full public consultation will be held early next year. Allowing for the statutory 12-week consultation period, decisions will be taken by the middle of 2007, when a summary of consultation responses will be published on the Defra website.

Baroness Byford asked Her Majesty's Government:

Lord Rooker: The Government do not have any powers to direct the courts or citizens advice bureaux to prioritise different kinds of bills. For people on benefit who have run up arrears, the Department of Work and Pensions’ third party deduction scheme makes statutory provision for an amount to be diverted from benefit direct to creditors for specified items of household expenses, including water costs. However, bills for other items mentioned by the noble

1 Nov 2006 : Column WA42

Baroness are not included in the scheme and advisory bodies such as the citizens advice bureaux are aware of this.

Waterways: Canals

Lord Bradshaw asked Her Majesty's Government:

The Minister of State, Department for Environment, Food and Rural Affairs (Lord Rooker): Defra is having to operate within a tight financial regime. In recent months, it has had to face a number of new pressures, among them the need to develop its emergency preparedness in response to avian influenza and the introduction of a new payment scheme for farmers.

Defra has therefore asked its delivery bodies, including British Waterways, to accept reductions in grant in aid during 2006-07 to help it manage these pressures. Funding for 2007-08 is currently under review.

Waste Management

asked Her Majesty's Government:

The UK National Atmospheric Emission Inventory (NAEI) provides a standard reference air emission inventory for a wide range of pollutants including dioxins emissions to air. The inventory can be found at www.naei.org.uk/.

The table below provides a summary of NAEI estimates of UK dioxin and furan emissions from each source category from 1990 to 2004. It also includes the estimated percent contribution from each source category to the total release of dioxins and furans to air for 2004, the most recent year for which statistics are available.



1 Nov 2006 : Column WA43



1 Nov 2006 : Column WA44

UK Emissions of Dioxins and Furans by Source Category (g I-TEQ/year)
Sector19901991199219931994199519961997

Combustion in Energy Production

Public Electricity and Heat Production

35

35

32

27

26

25

24

19

Petroleum refining

12

13

13

14

14

14

14

14

Manufacture of Solid Fuels and Other Energy Industries

0.3

0.3

0.2

0.1

0.1

0

0

0.1

Combustion in Industry

Iron and Steel

44

42

41

42

43

43

44

45

Non-ferrous Metals

40

35

35

37

40

41

42

42

Other Industrial Combustion1

79

80

80

77

78

73

72

70

Transport Fuel Use

Road Transport; Passenger cars

27

24

21

18

15

12

9.8

7.9

Road Transport; Light duty vehicles

2.2

1.9

1.7

1.4

1.2

1

0.8

0.7

Road transport; Heavy duty vehicles

0.3

0.3

0.3

0 3

0.3

0.3

0.3

0.3

Road Transport; Mopeds & Motorcycles

0.5

0.4

0.3

0.2

0.2

0 2

0.2

0.2

Railways

2.6

2.6

2.6

2.4

2.4

2.5

2.6

2.8

National Navigation

0.3

0.5

0.5

0.7

0.8

0.9

0.7

0.5

Other mobile sources and machinery

0.4

0.3

0.4

0.4

0.4

0.4

0.4

0.5

Combustion in Commercial and Residential Use

Commercial and Institutional fuel combustion

46

44

39

32

27

18

20

24

Residential fuel combustion

16

17

15

16

13

9.8

10.2

9.1

Household and gardening machinery

0.3

0.3

0.3

0.3

0.3

0.3

0.3

0.3

Agricultural Fuel combustion

7.2

7.2

7.2

7.3

7.3

7.3

7.3

7.1

Off-road Vehicles and Other Machinery

6.1

6.1

6.1

6.1

6.1

6.1

6.2

6.3

Fugitive Emissions from Fuel Manufacture

Solid fuel transformation

3.7

3.2

2.6

2.2

1.9

1.6

1.5

1.5

Production Processes

Glass and Asphalt production

1.3

1.2

1.3

1.3

1.4

1.4

1.2

1.1

Chemical production

0.02

0.02

0.02

0.02

0.02

0.02

0.02

0.02

Metal production

27

24

24

25

25

26

24

26

Wood impregnation

0.4

0.4

0.4

0.4

0.4

0.4

0.4

0.4

Agriculture

Field burning of agricultural wastes

57

49

36

0.8

0

0

0

0

Waste

Solid waste disposal on land

1.2

1.2

1.2

1.1

1.1

1

1

0.9

Small scale waste burning

52

52

52

52

52

52

52

52

MSW Incineration and Refuse Derived Fuel combustion

602

602

602

439

256

310

57

28

Other Waste disposal2

167

167

160

155

145

137

132

82

Vehicle Fires

5.3

6.7

7 4

7.1

6.4

6.5

6.9

6.7

Other Sources

Bonfire Night

6.8

6.8

6.8

6.8

6.8

6.8

6.8

6.8

Total

1,243

1,222

1,190

973

771

797

536

453

International Navigation

9

8.7

9.1

9

8.5

9.1

9.9

11.1

Accidental and natural fires

64

64

64

64

64

64

64

64



1 Nov 2006 : Column WA45



1 Nov 2006 : Column WA46

Sector1998199920002001200220032004Contribution from source category to total dioxin and furans emissions in 2004 (%)

Combustion in Energy Production

Public Electricity and Heat Production

20

15

17

18

16

1.8

1.5

0.50%

Petroleum refining

13

11

9.1

10

12

12

11

3.70%

Manufacture of Solid Fuels and Other Energy Industries

0.1

0.1

0.1

0.1

0.1

0.01

0.02

0.00%

Combustion in Industry

Iron and Steel

44

39

29

32

25

29

30

10.50%

Non-ferrous Metals

23

18

13

12

11

8.8

5.9

2.1%

Other Industrial Combustion1

68

64

58

63

54

54

81

28.60%

Transport Fuel Use

Road Transport; Passenger cars

6

4.2

2.6

2.5

2.4

2.3

2.2

0.80%

Road Transport; Light duty vehicles

0.5

0.3

0.2

0.2

0.2

0.2

0.2

0.1%

Road transport; Heavy duty vehicles

0.3

0.3

0.3

0.3

0.3

0.3

0.3

0.1%

Road Transport; Mopeds & Motorcycles

0.1

0.1

0.1

0.1

0.1

0.1

0.1

0.02%

Railways

2.9

3

3.1

3.2

3.2

3.2

3.4

1.20%

National Navigation

0.4

0.3

0.2

0.1

0.2

0.2

1.1

0.40%

Other mobile sources and machinery

0.5

0.5

0.5

0.5

0.5

0.5

0.6

0.20%

Combustion in Commercial and Residential Use

Commercial and Institutional fuel combustion

16

16

14

14

9

6.8

2.9

1.00%

Residential fuel combustion

8.8

8.9

7.1

7.9

6.7

4.8

5

1.80%

Household and gardening machinery

0.3

0.3

0.3

0.3

0.3

0.3

0.3

0.10%

Agricultural Fuel combustion

7.1

7.2

6.8

6.8

6.8

6.8

7

2.40%

Off-road Vehicles and Other Machinery

6.1

6

5.8

5.7

5.7

5.7

5.5

1.90%

Fugitive Emissions from Fuel Manufacture

Solid fuel transformation

0.9

0.9

0.9

0.8

0.8

1.2

0.6

0.20%

Production Processes

Glass and Asphalt production

1.1

1.1

1

1.1

1.1

1.1

1.1

0.40%

Chemical production

0.02

0.02

0.02

0.02

0.02

0.02

0.02

0.00%

Metal production

23

20

13

13

14

12

11

3.90%

Wood impregnation

0.4

0

0

0

0

0

0

0.00%

Agriculture

Field burning of agricultural wastes

0

0

0

0

0

0

0

0.00%

Waste

Solid waste disposal on land

0.8

0.7

0.6

0.5

0.5

0.4

0

0.00%

Small scale waste burning

52

52

52

52

52

52

52

18.20%

MSW Incineration and Refuse Derived Fuel combustion

2.6

1.1

1.3

0.9

1.1

0.6

0.4

0.10%

Other Waste disposal2

50

48

47

47

47

48

46

16.20%

Vehicle Fires

7.1

8.5

8.9

9.6

9.5

8.7

8.7

3.1%

Other Sources

Bonfire Night

6.8

6.8

6.8

6.8

6.8

6.8

6.8

2.40%

Total

360

334

299

308

285

266

285

100.00%

International Navigation

12.1

8.7

7.7

8.6

7.2

6.9

7.9

Accidental and natural fires

64

64

64

64

64

64

64

1. Other industrial combustion—includes fuel combustion in industries other than iron and steel and non-ferrous metal production which are quoted separately and includes cement and lime production, ceramic, brick and refractory manufacture and industrial off road vehicle use.
2. Other waste disposal—includes agricultural waste burning, chemical incineration, activated carbon regeneration, sewage sludge incineration, clinical waste incineration, crematoria, foot and mouth pyres and animal carcass incineration.
3. Statistics on fires and international navigation are listed separately to the main inventory data for reporting purposes.

Back to Table of Contents Lords Hansard Home Page