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Lump Sum Payments

Mrs. Lait: To ask the Chancellor of the Exchequer what estimate he has made of the amount of tax not collected as a result of the concession on lump sums paid on retirement in the most recent year for which figures are available. [148638]

Dawn Primarolo: The information can be found in the footnotes to table 7.7 of Inland Revenue Statistics 2000, a copy of which is in the Library.

7 Feb 2001 : Column: 621W

Children's Tax Credit

Mr. Willetts: To ask the Chancellor of the Exchequer how many people have contacted their local tax office to request a children's tax credit form. [146356]

Dawn Primarolo: Over 100,000 people have contacted an Inland Revenue tax office to request a children's tax credit form.

Mr. Willetts: To ask the Chancellor of the Exchequer how many children's tax credit forms have been returned since 20 October 2000. [146357]

Dawn Primarolo: To date, around 2.9 million children's tax credit claim forms have been returned.

Euro

Mr. Mitchell: To ask the Chancellor of the Exchequer if he will list the requirements, in respect of the operation and management of the euro by (a) the European Community and (b) the European Central Bank, concerning the need for (i) alignment and (ii) further harmonisation of tax rates and policies on income arising from commercial transactions, capital gains, non-occupational personal income from sources (A) inside and (B) outside the European Union, indirect taxation and taxes other than personal occupational income tax. [149184]

Miss Melanie Johnson: There are no such requirements.

Revenue Yield

Mr. Matthew Taylor: To ask the Chancellor of the Exchequer what estimate he has made of the revenue yield of (a) cutting age-related personal allowances to the level of the basic personal allowance and (b) increasing class IV national insurance payments to a rate of 22.2 per cent. [146251]

Dawn Primarolo: The full-year yield from cutting the age-related personal allowances to the basic personal allowance is £950 million for 2000-01. The effect of making a change to the class 4 rate is given in table 1.6 of Inland Revenue Statistics 2000.

These estimates are based on the Survey of Personal Incomes and are consistent with the November 2000 pre-Budget Report.

Childcare Tax Credit

Mr. Willetts: To ask the Chancellor of the Exchequer if the childcare tax credit will continue when the integrated child credit is introduced. [148494]

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Dawn Primarolo: The child care tax credit in Working Families Tax Credit (WFTC) currently delivers help with child care costs to over 124,000 families, compared with under 50,000 families who benefited from the child care disregard in family credit. The child care tax credit helps families to overcome the barrier that child care costs present when moving into work. The new tax credits, which will be introduced from 2003 and replace WFTC, will build on the success of WFTC and continue to provide support for families.

Church Repairs (VAT)

Mr. Sawford: To ask the Chancellor of the Exchequer when he expects to introduce the reduced rate of VAT for listed churches; and if this proposal has been approved by the European Commission. [147750]

Mr. Tyler: To ask the Chancellor of the Exchequer what progress he has made on his proposal to reduce the VAT rate on repairs, maintenance and conservation work for churches and chapels. [147405]

Mr. Spring: To ask the Chancellor of the Exchequer what indication he has received about the timetable for European Commission proposals to include repairs, maintenance and improvements to places of worship listed in Annex H of the 6 VAT Directive, to make it possible for member states to apply a reduced rate of VAT to such services; and what assessment he has made of the likelihood of such a change being agreed. [149449]

Dawn Primarolo [holding answer 29 January 2001]: The Government are continuing their discussions with the European Commission on a reduced VAT rate for listed places of worship. A preliminary reply has indicated that this will be considered by the Commission in their general review of reduced rates that will take place in 2003. In the interim period the Government are considering special arrangements to help congregations pay for repairs to listed church buildings.

Stamp Duty Exemption (Brownfield Sites)

Mr. Drew: To ask the Chancellor of the Exchequer if he will list the areas he has designated as brownfield sites eligible for exemption from stamp duty. [148846]

Miss Melanie Johnson: The Government are working closely with the devolved authorities to ensure that the stamp duty relief for deprived communities announced in the pre-Budget report is targeted at the most disadvantaged areas in all parts of the UK. The areas to qualify for the relief will be published in Budget 2001.