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Dawn Primarolo: In April 2003 the Government are planning to introduce the Working Tax Credit to help make work pay and tackle in-work poverty. The Working Tax Credit will replace the adult elements of the Working Families' Tax Credit, Disabled Person's Tax Credit and the Employment Credit 50+. It will also extend the principle of Working Families Tax Credit to workers aged over 25 without children or a disability. The Working Tax Credit will be complemented by the Child Tax Credit. The rates and tapers of the Working Tax Credit and the Child Tax Credit will be announced in Budget 2002.
Mr. Beith: To ask the Chancellor of the Exchequer which of his Department's projects have received sponsorship since 1997, including (a) details of the sponsor, (b) the nature of the project, (c) the date of the project, (d) the total cost of the project and (e) the amount of money involved in the sponsorship deal.
Paul Holmes: To ask the Chancellor of the Exchequer what estimate his Department has made of the level of UK exports if the pound fell 10 per cent. against the euro; and if he will make a statement. 
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Matthew Taylor: To ask the Chancellor of the Exchequer, pursuant to his answer of 25 February 2002, Ref. 37050, with reference to Clause 19 of the Cabinet Office Guidance to Departments on Sponsorship of Government Activities, if he will place the written agreement between his Department and Andersen in the Library; and if he will make a statement. 
Ruth Kelly: The commercial arrangements for the "Creating Knowledge: Creating Wealth" conference on 14 April 1999 were as follows. The Treasury paid £15,500.85 (including VAT) for the hire of the conference facility, catering, staging and audio/visual equipment. Arthur Andersen incurred costs of £5,499.15 for the preparation of conference packs and for graphic design.
Arthur Andersen's role was to help identify speakers and with the administration of the event. I have placed in the Library of the House a copy of a letter from my officials dated 25 November 1998 setting out these arrangements.
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Mr. Andrew Smith: A surplus from a pension fund scheme can carry a tax liability. A tax charge is provided for under section 601 of the Income and Corporation Taxes Act 1988. It applies to all payments to an employer from the funds of an exempt approved pension scheme, as the Scottish Transport Group schemes are. The current rate at which the tax is charged is 35 per cent. in accordance with Section 74 of the Finance Act 2001. The tax payable on payments to pensioners will depend on the personal tax circumstances of the individual. Payments have yet to be finalised.
Annabelle Ewing: To ask the Chancellor of the Exchequer what legal advice his Department has obtained in relation to the distribution of the Scottish Bus Group employee pension funds; under what statutory provisions these funds are liable to public general taxation; to what extent ex-gratia payments made to former members of the fund are liable to tax; to what extent this applies in respect of payments in excess of £30,000; and at what rate. 
Mr. Andrew Smith: The Scottish Executive is taking forward the wind up of the STG pension schemes. The tax position is set out in the answer I am today giving to another question of the hon. Lady's ref. 48284.
Mr. Willetts: To ask the Chancellor of the Exchequer, pursuant to the answer of 7 February 2002, to my hon. Friend the Member for Hertsmere (Mr. Clappison), Official Report, columns 114243W, on tax credits, what the average penalty imposed on each person who has been subjected to a penalty as a result of an investigation into a WFTC or DPTC claim is, broken down into each financial year. 
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David Burnside: To ask the Chancellor of the Exchequer if he will make a statement on the difference in the treatment for tax purposes of the attributable pension awarded to war widows and widows of disabled service personnel. 
Dawn Primarolo [holding answer 26 March 2002]: Specific rules mean that pensions paid under the War Pensions Scheme to widows or widowers in respect of the death of their spouses are exempt from tax. Pensions paid to widows or widowers of service personnel under the Armed Forces Pension Scheme are taxable in the normal way.
The figure relates mainly to costs arising from gains to individuals and trustees but some other costs (mainly of land valuations for companies) that cannot be separately identified are included in the collection costs of capital gains tax.
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