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We have internal guidance in place on Lords Written Questions that was last updated on 11 April 2007.

Baroness Miller of Chilthorne Domer asked Her Majesty's Government:

What is the most recent guidance that has been issued to civil servants by the Scotland Office on the drafting of Answers to Questions for Written Answer in the House of Lords. [HL3600]

The Advocate-General for Scotland (Lord Davidson of Glen Clova): Cabinet Office guidance for civil servants on drafting Answers to Parliamentary Questions was published in February 2005. A copy of the guidance is in the Library of the House. It can also be found on the Cabinet Office website at www.cabinetoffce.gov.uk/propriety_and_ethics/civil_service/pq_guidance.aspx.

Internal departmental guidance is provided orally when required and the departmental written guidance is currently being updated.

Baroness Miller of Chilthorne Domer asked Her Majesty's Government:

What is the most recent guidance that has been issued to civil servants by the Department for Transport on the drafting of Answers to Questions for Written Answer in the House of Lords. [HL3601]

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Lord Bassam of Brighton: Cabinet Officeguidance for civil servants on drafting Answers to Parliamentary Questions was published in February 2005. A copy of the guidance is in the Library of the House. It can also be found on the Cabinet Office website at www.cabinetoffice.gov.uk/propriety_and_ethics/civil_service/pq_guidance.aspx.

This guidance is available to all civil servants at the Department for Transport on the department’s intranet site.

Roads: Safe Use

The Earl of Dundee asked Her Majesty's Government:

What will be the content of the foundation course in safe road use to be piloted in Scotland, announced on May 7. [HL3630]

Lord Bassam of Brighton: We are currently discussing the content with the Scottish Qualifications Authority and our other partners in the project. This is a qualification designed principally for those who have not yet reached driving age. It will therefore include topics such as the content of the Highway Code, being a safe and responsible passenger in a car or bus, a good attitude towards road use and the economics of owning a car.

The Earl of Dundee asked Her Majesty's Government:

What is the likely take-up of the foundation course in safe road use to be piloted in Scotland. [HL3631]

Lord Bassam of Brighton: In the fora of young people that the Driving Standards Agency organised as part of preparing the Learning to Drive consultation proposals, including those held in Scotland, 85 per cent of participants said that they would be interested in taking a foundation qualification in safe road use, provided it was not an obligatory course. The aim is to make this qualification engaging and enjoyable as well as valuable.

The Earl of Dundee asked Her Majesty's Government:

What timetable they envisage for the extension throughout Great Britain of the foundation course in safe road use to be piloted in Scotland.[HL3632]

Lord Bassam of Brighton: We plan that our foundation qualification in safe road use should be available in Scotland from autumn this year. No decision has yet been taken in respect of other parts of Great Britain.

Taxation

Baroness Hollis of Heigham asked Her Majesty's Government:

What percentage of an individual's annual income currently goes on direct taxes and national insurance, at earnings of (a) £10,000, (b) £20,000, (c) £30,000, (d) £40,000, (e) £50,000, (f) £60,000,

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(g) £70,000, (h) £80,000, (i) £90,000, (j) £100,000, (k) £150,000, (l) £200,000, and (m) £500,000. [HL3568]

Lord Davies of Oldham: The information on liabilities is in the table. The figures assume no reliefs or deductions apply, and reflect the Statement by the Chancellor that the basic personal allowance for 2008-09 would be raised by £600 to £6,035, and the basic rate limit set at £34,800.

Earnings	Income tax liability £	Primary class 1 NIC £	Total income tax and NICs £	Income tax and NICs as percentage of earnings
£10,000	793	499	1,292	12.9%
£20,000	2,793	1,599	4,392	22.0%
£30,000	4,793	2,699	7,492	25.0%
£40,000	6,793	3,799	10,592	26.5%
£50, 000	10,626	3,903	14,529	29.1%
£60,000	14,626	4,003	18,629	31.0%
£70,000	18,626	4,103	22,729	32.5%
£80,000	22,626	4,203	26,829	33.5%
£90,000	26,626	4,303	30,929	34.4%
£100,000	30,626	4,403	35,029	35.0%
£150,000	50,626	4,903	55,529	37.0%
£200,000	70,626	5,403	76,029	38.0%
£500,000	190,626	8,403	199,029	39.8%

Notes:

1. Assumes not contracted-out class 1 NIC rate applies, and that earnings are spread evenly throughout the year.

2. Figures have been rounded to the nearest £1.

3. Assumes only income is earnings and no income tax reliefs or deductions apply.

Information on the average rate of income tax liability for various ranges of total income is shown in table 3.5 on income and deductions based on the survey of personal incomes, of which 2005-06 is the latest year available. This table reflects the effect of deductions and reliefs as well as different tax rates on different types of income. The information can be found on the HM Revenue and Customs website at www.hmrc.gov.uk/stats/income_distribution/menu-by-year.htm.

Upper Earnings Limit

Baroness Hollis of Heigham asked Her Majesty's Government:

What additional revenues would be generated by the removal of the upper earnings limit. [HL3569]

Lord Davies of Oldham: The yield from removing the upper earnings limit for employee class 1 national insurance contributions would be £8.5 billion for 2008-09.

This excludes any estimate of behavioural effects, which could be significant given the scale of the change.

The estimate is consistent with Budget 2008 assumptions and assumes that the NHS allocation contribution rates are unchanged.

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