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Beer Clearances

Mr. Lidington: To ask the Chancellor of the Exchequer to what he attributes the fall in beer clearances over the last decade. [26413]

Mr. Boateng: Between 1990–2001 and 2000–01 beer clearances fell by 9 per cent. on the basis of alcohol content. The fall is likely to have resulted from numerous contributory factors which are not possible to attribute accurately.

Green Technology Challenge

Mr. Lidington: To ask the Chancellor of the Exchequer (1) when he expects to receive the agreement of the EU Commission for his proposals to introduce further enhanced capital allowances under the Green Technology Challenge; [26421]

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Mr. Boateng: The Government propose to introduce enhanced capital allowances under the Green Technology Challenge during 2002–03. Work is continuing in order to identify specific technologies that are suitable candidates for inclusion in the scheme. Details of qualifying technologies will be announced in due course. Decisions on whether it is necessary to seek European Commission approval for the inclusion of specific technologies in the scheme will be taken once qualifying technologies have been identified.

It is not currently proposed that the sum available for enhanced capital allowances under the Green Technology Challenge will be cash limited. The proposal is that all investments in eligible technologies will qualify for enhanced capital allowances. No decision has been made on the level of first year enhanced capital allowances to be introduced under the Green Technology Challenge.

BP Ltd. v. EEC

Mr. Lidington: To ask the Chancellor of the Exchequer what assessment he has made of the implications for Government policy of the decision of the European Court of Justice in the case of BP Ltd. v. EEC (27 September 2000, Ref. T-184/97). [26444]

Mr. Boateng: The Government believe that their policies are consistent with the decision of the Court of First Instance of the European Court of Justice in the case of BP Ltd. v. EEC. The case, however, currently proceeds on appeal to the ECJ.

Alcohol

Mr. Lidington: To ask the Chancellor of the Exchequer what was the level of drawback paid on alcohol in 2000–01. [26428]

Mr. Boateng: The level of drawback paid on alcohol in 2000–01 was £32,619,309.

Retail Prices Index

Mr. Bercow: To ask the Chancellor of the Exchequer if he will estimate the revenue yield and impact on the retail prices index of revalorisation of excise duties at (a) the present rate of inflation and (b) the present rate of inflation less the mortgage component of inflation. [26252]

Ruth Kelly: The revenue yield from changes in excise duties is shown in Table 6 of "Tax Ready Reckoner and Tax Reliefs" published by HM Treasury in November 2001. The impact on the retail prices index of revalorising

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a particular excise good is contingent on a number of factors including the nature of the excise good in question, and its retail price at the time of any duty change.

Income Tax

Mr. Edward Davey: To ask the Chancellor of the Exchequer how many PAYE coding notices changes were made by the Inland Revenue in (a) 1970–71, (b) 1980–81, (c) 1990–91 and (d) 2000–01. [26949]

Dawn Primarolo: The total number of PAYE coding notices issued during the year 2000–01 was 31,056,370.

Statistics for 1970–71, 1980–81 and 1990–91 are no longer available.

Mr. Edward Davey: To ask the Chancellor of the Exchequer (1) what studies the Inland Revenue has commissioned into reform of the administration of income tax since 1997; and if he will list their (a) names, (b) authors and (c) publication dates or expected publication dates; [26862]

Dawn Primarolo: The Inland Revenue keeps all aspects of the administration of income tax including PAYE under continuous review. Internal reviews of the tax system or possible changes to it are published where it is appropriate to do so.

Mr. Bercow: To ask the Chancellor of the Exchequer if he will estimate the proportion of income to be paid in tax by the top (a) 1 per cent., (b) 5 per cent. and (c) 10 per cent. and the bottom 50 per cent. of tax payers in 2001–02. [26212]

Dawn Primarolo: Estimates for income tax as a percentage of total income for the quantile groups specified are in the table.

Quantile groupTax liability as a percentage of total income 2001–02
Top 1 per cent.34
Top 5 per cent.30
Top 10 per cent.27
Bottom 50 per cent.8

The estimates are based on the Survey of Personal Incomes and are consistent with the November 2001 pre-Budget report.

Mr. Bercow: To ask the Chancellor of the Exchequer what his estimate is of the number of people who would cease to pay income tax if the personal income tax allowance were raised to (a) £5,000, (b) £7,500 and (c) £10,000; and what his estimate is of the cost of raising the personal income tax allowance to (i) £5,000, (ii) £7,500 and (iii) £10,000. [26335]

Dawn Primarolo: The number of people who would cease to pay income tax in 2001–02 if the personal allowance were raised and the cost of raising the allowance are shown in the table.

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Personal allowanceNumber of people taken out of income tax (thousand)Cost of increasing the personal allowance (£ billion)
£5,0006002.6
£7,5003,70015.1
£10,0006,80025.9

The estimates are based on the Survey of Personal Incomes and are consistent with the pre-Budget report 2001.

Tax Units

Mr. Bercow: To ask the Chancellor of the Exchequer how many and what proportion of tax units will be paying more income tax and national insurance in real terms in 2001–02 than in 1996–97; and how many tax units will be paying a higher proportion of their gross income in tax and national insurance in 2001–02 than 1996–97. [26276]

Dawn Primarolo: It would be possible to provide a reliable answer only at disproportionate cost.

Tax Evasion

Mr. Bercow: To ask the Chancellor of the Exchequer how many cases of tax evasion in each of the last four years have led to a recovery of funds; and what proportion of the sums recovered in each case was (a) tax, (b) interest and (c) penalty. [26237]

Dawn Primarolo: The Inland Revenue annual reports, available in the House of Commons Library, set out details, by regional office, of the total number of tax inquiries undertaken for each year.

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Those reports also set out details for each year of the total additional tax, interest and penalties brought into charge as a result of work tackling non-compliance. Details of the number of cases that led to a recovery of funds and the proportion of those recoveries made up of tax, interest and penalties are not readily available and the costs of isolating that information would be disproportionate.

Tax Avoidance

Mr. Bercow: To ask the Chancellor of the Exchequer what measures have been taken in each of the last four years to counter tax avoidance; and how much has been saved in each of those years. [26332]

Dawn Primarolo: Measures to counter tax avoidance are a regular feature of legislation presented to Parliament in the Finance Bill. However, it is not feasible to measure the difference between the amount of tax paid to the Exchequer and the amount of tax that would have been paid had these measures not been in place. It is therefore not possible to assess with any degree of accuracy the amount of tax saved as a result of anti-avoidance measures.

Incomes

Mr. Bercow: To ask the Chancellor of the Exchequer what (a) amount and (b) share of pre-tax income accrued to the (i) top 1 per cent., (ii) top 5 per cent., (iii) top 10 per cent., (iv) top 25 per cent., (v) bottom 70 per cent., (vi) bottom 5 per cent. and (vii) all taxpayers in 2000–01; and what the (A) amount and (B) share of tax liability was for each of these groups. [26256]

Dawn Primarolo: The information is in the table.

Group of taxpayersPre-tax income (£ million)(33)Percentage of totalTax liability (£ million)(33)Percentage of total
Top
1 per cent.64,0001221,90023
5 per cent.133,0002439,60041
10 per cent.186,0003449,70051
Bottom
70 per cent.224,0004124,10025
5 per cent.7,000170(34)
All553,00010097,000100

(33) Non-taxable income such as that from ISAs is not included as this information is not available on an individual basis.

(34) Negligible


These estimates are based on the Survey of Personal Incomes and are consistent with the November 2001 pre-Budget report.


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