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|Capital gains |Estimated
|tax receipts in |capital gains
|the year |tax liabilities on
|gains realised in
|the year
Year |£ million |£ million
----------------------------------------------------------------------------
1987-88 |1,379 |2,500
1988-89 |2,323 |1,900
1989-90 |1,854 |<1>2,100
1990-91 |<2>1,855 |<1>1,200
1991-92 |<1>1,400 |<1>1,500
<1>1991-92 Financial Statement and Budget Report forecast.
<2>Provisional.
These figures exclude capital gains of companies taxed within corporation tax.
Mr. Gerald Howarth : To ask the Chancellor of the Exchequer what percentage of capital gains tax paid was paid at 40 per cent. in (a) 1988- 89, (b) 1989-90 and (c) 1990-91.
Mr. Maude : Capital gains tax receipts in 1988-89 correspond to gains realised in 1987-88 and earlier years which were taxed at a flat rate of 30 per cent. : no capital gains tax was paid at 40 per cent. in 1988-89.
It is estimated that the proportion of capital gains tax receipts attributable to liabilities charged at the higher rate
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of 40 per cent. was about a half in 1989-90 and three quarters in 1990-91. The increase in the proportion mainly reflects the reduction between 1989-90 and 1990-91 in receipts attributable to gains realised in 1987-88 and earlier which were taxed at 30 per cent. These figures exclude gains realised by companies which are chargeable to corporation tax.Mr. Gerald Howarth : To ask the Chancellor of the Exchequer what is the number of staff employed by the Inland Revenue in regard to capital gains tax ; and what was their cost for the latest year available.
Mr. Maude : The estimated staff usage on capital gains tax work in 1989-90 was 1,261 man years, with a direct cost of some £27.5 million.
Mr. Gerald Howarth : To ask the Chancellor of the Exchequer what is the revenue cost for the latest year available of the loss allowance provisions within the capital gains tax system.
Mr. Maude : I regret that appropriate information is not available centrally on which to base a reliable estimate.
Mr. Gerald Howarth : To ask the Chancellor of the Exchequer what was the breakdown for capital gains tax receipts as between equities, property, land and other capital gains for 1990-91.
Mr. Maude : The provisional estimate of receipts from capital gains tax in 1990-91 is £1,855 million. It is estimated that about two thirds of these receipts arose from gains on shares and other financial assets with the remainder attributable to gains on land, property and other tangible assets. For a more detailed breakdown by asset type of net chargeable gains arising from disposals made in 1987-88, I refer my hon. Friend to table 11.6 of "Inland Revenue Statistics 1990". The figures exclude gains realised by companies which are chargeable to corporation tax.
Mr. Gerald Howarth : To ask the Chancellor of the Exchequer what is the current capital gains tax percentage change on equity gains in (i) the United States of America, (ii) Germany, (iii) Japan and (iv) France ; and what information he has as to whether there is a time limit to the application of any equity change on gains in these countries.
Mr. Maude : The latest available information is given in the table, which is supplemented by notes.
The general rule in these countries is that if gains are taxed at all they are added to income and taxed at the ordinary income or corporation tax rate as appropriate, but various reliefs and exemptions may apply.
None of these countries has the equivalent to indexation which substantially reduces the effective rate of tax in the United Kingdom. Apart from Japan, none of the countries has an equivalent of the United Kingdom annual exemption.
Nominal rates of tax on equity gains of
Country |Individuals |Companies
|Per cent. |Per cent.
----------------------------------------------------------------------------------------------------------------
USA<1> |15 or 28 plus state tax |15-34 plus state tax
Germany<2> |19-53 |50
Japan<3> |10-50 plus local taxes 5-15|37.5 plus local taxes 17-20
France<4> |16 or 5-56.8 |34
Notes:
1. USA Most states impose a state tax on both individuals and companies. In California, the most populous state,
the top rate of 9.3 per cent. produces effective maximum rates of approximately 34 per cent. for individuals
and 40 per cent. for companies. The tax rates are the same for long-term gains (i.e. on assets held for more
than one year) and short-term gains (on assets held for less than one year).
2. Germany Private gains for individuals are not subject to income tax unless they arise from sale of equities
within 6 months of date of acquisition or from disposal of more than 1 per cent. of shares in a corporation in
which the individual owned a substantial interest (more than 25 per cent. of share capital). Companies' gains
are taxable however long an asset has been held.
3. Japan The first 500,000 yen (£1,527 at latest available purchasing power parities rate) of gains of
individuals in a year are exempt. Only one half of long-term gains (on assets held more than 5 years) is
taxable. Individuals may elect to be taxed on equity gains at 20 per cent. (plus local taxes), in which case
the special deduction does not apply and the whole gain is taxable. Companies' gains are taxable however long
an asset has been held.
4. France Special 16 per cent. rate applies where individual has long-term gain (on assets held for at least 2
years) or gain on sale of shares which constitute part of a substantial interest in a company. Long-term gains
of companies are taxed at 19 or 25 per cent. depending on the type of security held.
Press and Public Relations
Mr. Dobson : To ask the Chancellor of the Exchequer if he will give for each year from 1979-80, including 1991-92, the number of staff actually employed on 1 April and the full complement of staff including vacant posts in the press and public relations office of the Department for National Savings.
Mr. Maples : The full complement of staff including vacant posts employed in the press office of the Department for National Savings on 1 April each year 1979-91 was as listed in the table. There is no record of how many posts were vacant at these dates.
|Numbers
-----------------------------
1 April 1979 |6
1 April 1980 |6
1 April 1981 |5
1 April 1982 |5
1 April 1983 |4
1 April 1984 |4
1 April 1985 |4
1 April 1986 |4
1 April 1987 |4
1 April 1988 |4
1 April 1989 |4
1 April 1990 |4
1 April 1991 |3"
Mr. Dobson : To ask the Chancellor of the Exchequer if he will give for each year from 1979-80, including 1991-92, the number of staff actually employed on 1 April and the full complement of staff including vacant posts in the press and public relations office of the Inland Revenue.
Mr. Maude : The information is as follows :
Year |Complement|Staff in
|post
--------------------------------------------
1981 |6 |6
1982 |6 |6
1983 |6 |6
1984 |6 |6
|Manyears
---------------------------
1985 |14
1986 |16
1987 |18
1988 |21
1989 |22
1990 |22
1991 |21
No figures are available for the years prior to 1 April 1981. The figures shown for the years 1981 to 1984 relate only to the Inland Revenue press office. Since 1984 both press and external public relations activitities have been part of the wider duties undertaken by the Department's communications group. There are thus no complements for these later years, and the figures are estimates of the manyears employed on the functions in question. The increase in numbers from 1985 onwards is due to an increase in activity on public information services, including local radio phone- ins, a mobile inquiry centre and the schools education service.
Mr. Dobson : To ask the Chancellor of the Exchequer if he will give for each year from 1979-80, including 1991-92, the number of staff actually employed on 1 April and the full complement of staff including vacant posts in the press and public relations office of Her Majesty's Stationery Office.
Mr. Maples : HMSO has had no press and public relations office from 1979 to the present date. Press and public relations reponsibilities have formed a small part of the duties of one nominated officer.
Mr. Dobson : To ask the Chancellor of the Exchequer if he will give for each year from 1979-80, including 1991-92, the number of staff actually employed on 1 April and the full complement of staff including vacant posts in the press and public relations office of HM Customs and Excise.
Mrs. Gillian Shephard : The number of staff in the press and information office of HM Customs and Excise is as follows :
|Complement |Staff actually
|employed
------------------------------------------------------------
1979-80 |8 |4
1980-81 |7 |6
1981-82 |7 |6
1982-83 |7 |6
1983-84 |7 |6
1984-85 |7 |5
1985-86 |7 |6
1986-87 |8 |7
1987-88 |8 |5
1988-89 |9 |7
1989-90 |9 |5
1990-91 |11 |9
1991-92 |11 |9
Pensions
Mr. Matthew Taylor : To ask the Chancellor of the Exchequer if he has any plans to review the indexation of public sector pensions.
Mrs. Gillian Shephard : I have no plans to do so.
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European Coal and Steel Community
Mr. William Ross : To ask the Chancellor of the Exchequer what (a) grants, (b) loans and (c) at what rates of interest for loans, have been made by the European Coal and Steel Community to retail organisations in the United Kingdom in each of the last three years ; and what is his estimate of the effect on the competitiveness of the receiving companies and/or bodies as compared to their rivals in the market place for their goods and/or services.
Mr. Leigh : I have been asked to reply. There have been no such grants, but one "conversion" loan in 1990 and one in 1991. There may have been sub-loans made under global loans through financial intermediaries but information about these is not available. The purpose of ECSC conversion loans is to assist with the creation of employment for people made redundant from the coal and steel industries. The loans are available in designated areas throughout the European Community. The criteria applied are set by the Commission. I cannot estimate the effect on the competitiveness of the recipients.
The rates of interest attached to any individual line are a matter of commercial confidentiality between the borrower and the Commission.
AGRICULTURE, FISHERIES AND FOOD
Sheep Scab
Mr. Ieuan Wyn Jones : To ask the Minister of Agriculture, Fisheries and Food how many representations he has received on the new controls relating to sheep scab ; and how many of these representations are critical of the self-regulatory nature of the controls.
Mr. Maclean : The Department has received a number of representations about the self-certification arrangements which applied during last autumn's compulsory national dip for sheep scab and all contained some criticisms of the move to owner declarations by farmers.
We have completed our assessment of the 1990 national dip and the success of the self-certification arrangements and it is clear that large numbers of owner declarations were not returned to local authorities at the end of the dipping period, as required by the legislation. All comments from interested organisations on the national dip have been carefully considered and, as a result, we have decided to streamline the arrangements to apply during this year's compulsory national dip for sheep scab which will take place during the period Sunday 22 September to Saturday 2 November.
The requirement in the Sheep Scab (National Dip) Order 1990 for undipped sheep moved during the dipping period to be accompanied by an owner declaration will be dropped. This will reduce the number of forms that farmers are required to complete and will scale down the involvement of market authorities in countersigning forms at markets.
I hope that the Government's positive response to suggestions from those involved in the national dip on how to improve the arrangements will result in greater commitment from the industry on sheep scab control measures. Last year's response was disappointing and we shall be looking for a much better response from farmers this year on the completion of owner declarations.
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Feline Spongiform Encephalopathy
Mr. Ron Davies : To ask the Minister of Agriculture, Fisheries and Food how many cats have been diagnosed as suffering from feline spongiform encephalopathy.
Mr. Maclean : Spongiform encephalopathy has been confirmed in 15 cats in Great Britain and one in Northern Ireland.
Brown Hare Syndrome
Mr. Ron Davies : To ask the Minister of Agriculture, Fisheries and Food (1) whether he has any evidence linking European brown hare syndrome with oilseed rape ;
(2) what is his estimate of the mortality levels caused by European brown hare syndrome.
Mr. Maclean : Although the grazing of "double low" varieties of oilseed rape was initially suspected as one of the possible causes of European brown hare syndrome, there is no evidence linking oilseed rape with the disease. A virus is now considered to be the likely cause. Mortality may be high in any one incident, but the proportion of diseased animals is unknown and it is not yet possible to assess the wider impact on the hare population.
Rhizomania
Mr. Ron Davies : To ask the Minister of Agriculture, Fisheries and Food how many incidents of rhizomania have been reported in the United Kingdom in the last three years ; and what action he has taken to combat the disease.
Mr. Curry : Two cases of rhizomania were found in 1989 and three cases, on adjoining farms, in 1990. These cases, which were all in Norfolk, were identified in the extensive survey for rhizomania which we carry out annually. The only previous identification of the disease in this country was at a farm in Suffolk in 1987. We operate a range of controls, including import controls, to combat this disease. Where it is found, we require strict hygiene measures to prevent spread of the disease by movements off the farm and restrictions are placed on cropping on the farm. These normally involve grassing down infected fields, some limitations on root crops on other parts of the farm and a ban on growing sugar beet or planting material. The exact nature of these restrictions will depend on the circumstances of the case.
Wool
Mr. Alex Carlile : To ask the Minister of Agriculture, Fisheries and Food if he will make a statement concerning his assessment of the prospects of British wool producers in 1991 and 1992.
Mr. Curry : Returns from wool production form, on average, 5 to 10 per cent. of individual producers' total returns from sheep farming. Prospects for wool producers thus depend on a range of factors, including market prices and input costs. Prices for finished lambs in 1991 so far have been following the usual seasonal trends and prices for British wool, although weak, have shown some improvement in recent sales. In addition, United Kingdom sheep farmers enjoy significant financial support through the EC sheep regime and hill livestock compensatory allowances. This support, which takes account of both market prices and income levels, is likely to total some £394 million in 1990.
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EC Surplus Food
Mr. David Porter : To ask the Minister of Agriculture, Fisheries and Food how subsidised foodstuffs from EC surplus stocks are now distributed round the United Kingdom ; what are the criteria used ; how frequently such distributions are made ; and what are his plans for the future of these distributions.
Mr. Curry : The distribution of surplus butter and beef relies on the voluntary participation of charitable and other non-profit-making organisations. The method and timing of distributions are matters for these organisations themselves to decide according to local needs and their own resources. In order to meet the requirements of European legislation, only the homeless and destitute, people in receipt of income support or family credit and people living in welfare hostels are eligible to receive produce under the United Kingdom scheme. We will shortly announce the future arrangements for distribution.
Bovine Spongiform Encephalopathy
Mr. Ron Davies : To ask the Minister of Agriculture, Fisheries and Food if he will prohibit breeding from the offspring of BSE-affected cattle.
Miss Emma Nicholson : To ask the Minister of Agriculture, Fisheries and Food what representations his Department has received from local authorities regarding the case for national policy guidance in respect of the need for, and situation of, additional incinerator capacity for bovine spongiform encephalopathy-infected carcases.
Mr. Maclean : We have received a number of representations from local authorities which are considering planning applications for incineration plants seeking advice on the disposal of suspect bovine spongiform encephalopathy carcases. The State Veterinary Service will provide advice and information to any local authority which seeks it.
Miss Emma Nicholson : To ask the Minister of Agriculture, Fisheries and Food what assessment his Department has made of the effects of disposal of bovine spongiform encephalopathy-infected carcases by means of incineration.
Mr. Maclean : Incineration is a safe, effective means of disposal, leaving only sterile ash.
Miss Emma Nicholson : To ask the Minister of Agriculture, Fisheries and Food (1) if he will make a statement on his policy relating to the transport and processing of carcases affected by bovine spongiform encephalopathy and the recommended means of disposal ; (2) if he will make a statement of his Department's policy relating to the scale and distribution of additional incinerator capacity for the disposal of bovine spongiform encephalopathy-infected carcases in the south-west peninsula ;
(3) what assessment his Department has made of the number of bovine spongiform encephalopathy-infected carcases that will require disposal by incinerator annually in the south-west peninsula over the next (a) five years and (b) 10 years.
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Mr. Maclean : The carcases of suspect bovine spongiform encephalopathy cases are disposed of by burial or incineration. Although both are safe, well-established methods, incineration in plants which comply with strict conditions laid down by the Ministry for storage and incineration is preferable. Carcases are moved under licence to these incineration plants, and the vehicles used must comply with the licence conditions.Within the south-west region there are two incineration plants in which suspect bovine spongiform encephalopathy carcases are incinerated. However the disposal of carcases is handled on a national basis and is not restricted by regional or other boundaries. Carcases that originate in the south-west are not necessarily incinerated there.
At the moment over 90 per cent. of carcases are incinerated. Our aim is to deal with all carcases in this way and we hope shortly to have sufficient capacity to do so. Nevertheless, we would consider contracting with any incineration plant which can meet our standards and has obtained the necessary local authority planning consents and approvals.
Baby Food
Miss Lestor : To ask the Minister of Agriculture, Fisheries and Food if he will bring forward proposals to require manufacturers of baby food to declare the meat content of the products, just as manufacturers of ordinary meat products do.
Mr. Maclean : The European Commission has issued a draft directive that lays down compositional and labelling requirements for cereal-based and other processed foods for infants and young children. The proposals contain minimum content levels for meat and certain other characterising ingredients. Negotiations in Brussels are scheduled to commence early in June. The Commission also intends to introduce proposals on quantitative ingredients declaration of foodstuffs shortly.
Irrigation
Mr. Onslow : To ask the Minister of Agriculture, Fisheries and Food what steps his Department has taken to ensure that the leaflet "Good Irrigation Practice, Make Every Drop Count" is made available to every holder of a spray irrigation licence in England and Wales.
Mr. Curry : The leaflet, which concentrates on an early warning system for farmers of impending restrictions by the National Rivers Authority, was intended to go to every licence holder in England and Wales. In the event, the
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authority was unable to introduce the warning system outside its Anglian region this season, and leaflets have therefore gone to licence holders in that region only.Aluminium
Mrs. Ray Michie : To ask the Minister of Agriculture, Fisheries and Food if he will make a statement on the progress of research on bioavailability of aluminium from food and water at the trace metabolism unit at Southampton.
Mr. Maclean : The work being carried out at Southampton university, which is being funded by the Ministry, is an initial pilot study to investigate the feasibility of measuring differences in aluminium absorption from different foods and beverages. Results are expected later this year and will be assessed to see whether further work should be commissioned.
Pesticides
Mr. Ron Davies : To ask the Minister of Agriculture, Fisheries and Food what steps he will take to ensure the safe disposal of alphachloralose and other pesticides which are held by individuals but which no longer have approved use under the pesticide regulations ; and if he will make a statement.
Mr. Maclean : Advice on disposal of unwanted pesticides is given in a code of practice for the safe use of pesticides by this Department and the Health and Safety Commission, which was issued last year. Detailed consideration is now being given to a scheme to offer the collection and disposal of unwanted pesticides held on farms, which would be run by trade associations. This will complement the long-term campaign, launched in March, to persuade those who abuse pesticides such as alphachloralose to kill wildlife that this practice is wrong and unnecessary.
Advertising
Dr. David Clark : To ask the Minister of Agriculture, Fisheries and Food further to his answer to the hon. Member for Holborn and St. Pancras (Mr. Dobson) on 25 April, Official Report, column 556, if he will give a further breakdown of his Ministry's expenditure on other publicity materials for each year between 1984-85 and 1991-92 ; and if he will make a statement.
Mr. Gummer [holding answer 3 May 1991] : The information available is as follows :
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|1988-89
|£'000
-------------------------------------------------------
Food Safety |409
Environment |7
Imports (Control of Imported
Animal and Plant Disease) |232
Animal Welfare |27
Grant Aid Schemes |194
Research and Development |0
Miscellaneous Campaigns |135
(e.g. MAFF Touring Exhibition)
<1> Forecast.
Publicity material produced by this department, other than modest amounts of press advertising, consists of
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publications, exhibitions and audio visual/video, as well as associated market research and distribution. Individual projects employ a mixture of these media as appropriate. Figures provided for the period 1988-89 to 1991-92 are available following a change in the way expenditure is recorded. Comparable figures for 1984-85 to 1987- 88 could only be made available at disproportionate cost.Official Meetings
Mr. Ron Davies : To ask the Minister of Agriculture, Fisheries and Food, if he will list the number of occasions during the last 12 months on which he has held official meetings with (i) the National Farmers Union, (ii) the Food and Drink Federation, (iii) the Retail Consortium, (iv) the Consumers Association and (v) the National Consumer Council.
Mr. Gummer : I have held six official meetings with the National Farmers Union on bovine spongiform encepathology and allied subjects, at which the main issue was the responsibility of the farming community to the consumer. I have had four meetings with the National Farmers Union to discuss the technicalities of the price fixing and other EC issues of direct concern to farmers. In addition, I have held the three formal consultation meetings involving the National Farmers Union on the wool guarantee, the autumn hill review and the price fixing, and three on specific subjects (the milk marketing boards, salmonella compensation and landlord/tenant law). I addressed the National Farmers Union annual general meeting on 12 February and will send a copy of my speech to the hon. Gentleman. I also had a courtesy visit from the new National Farmers Union president after his election.
The Consumers Association and the National Consumer Council both nominate members to the Ministry's consumers' panel and their senior officers attend the regular meetings held with leaders of consumer organisations. These bodies have met on seven occasions either under my chairmanship or that of my hon. Friend the Member for Penrith and The Border (Mr. Maclean), the Parliamentary Secretary.
I have met the Food and Drink Federation on two occasions and the Retail Consortium on one occasion.
PRIME MINISTER
Engagements
Mr. Harry Greenway : To ask the Prime Minister if he will list his official engagements for 7 May.
The Prime Minister : This morning I had meetings with ministerial colleagues and others. Immediately after questions I shall depart the House to attend a guard of honour for the Prime Minister of Spain. I shall be having further meetings later today.
World Bank (Forest Policy)
Mrs. Clwyd : To ask the Prime Minister which Department has responsibility for instructing the United Kingdom's World Bank executive director regarding World Bank forest policy.
The Prime Minister : The Overseas Development Administration.
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Oil Fires (Kuwait)
Mr. Dalyell : To ask the Prime Minister, pursuant to his answer of 25 April 1991, Official Report, column 1208, if he will make a further statement on United Kingdom action in relation to oil fires in Kuwait.
The Prime Minister : I refer the hon. Member to the answer my right hon. Friend the Secretary of State for Energy gave today to him and to my hon. Friend the Member for Rutland and Melton (Mr. Latham).
EDUCATION AND SCIENCE
Data Protection Registrar
Mr. Cohen : To ask the Secretary of State for Education and Science what discussions he has had with the Data Protection Registrar as to the number of boards of governors and head teachers that are not registered under the terms of the Data Protection Act ; and whether he will make a statement concerning the outcome of those discussions.
Mr. Fallon : Information is not available on registration under the Data Protection Act by boards of governors and headteachers. Officials of the Department are in discussion with the office of the Data Protection Registrar on the scope of registration by schools and guidance will be issued in the summer.
Mr. Cohen : To ask the Secretary of State for Education and Science whether he has made any estimate of the cost of registration of each school under the Data Protection Act should boards of governors, head teachers and each local education authority need to register under the Act ; and whether he plans to increase grants in order to cover these costs.
Mr. Fallon : I have nothing to add to the reply that I gave to the hon. Member on 19 February 1991, at column 76.
Mr. Cohen : To ask the Secretary of State for Education and Science if he will list the general items of personal information that are held in relation to individuals in list 99 ; if he will indicate the number of entries in list 99 ; whether the individual has the right to challenge the accuracy of the information held against him on list 99 ; whether he has had discussions with the Data Protection Registrar concerning list 99 ; and if he will make a statement.
Mr. Fallon : List 99 contains the names, dates of birth, and departmental reference numbers of 1,540 persons who are currently wholly or partially excluded from teaching or work with children or young persons on grounds of misconduct. Before directing that any person shall be excluded, my right hon. and learned Friend offers him or her the opportunity of making representations. List 99 is outside the scope of the Data Protection Act and has not therefore been the subject of any discussion with the Data Protection Registrar.
Schools (Debt Charges)
Mr. Matthew Taylor : To ask the Secretary of State for Education and Science if his Department keeps any record of the debt charge of schools leaving local authority control.
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Mr. Eggar : As the liability of an authority in respect of the principal of, or any interest on, any loan held by the authority for the purposes of a school which becomes grant maintained is not transferred to the governing body of a grant-maintained school, the Department has no need to keep a record of such debts.Mr. Matthew Taylor : To ask the Secretary of State for Education and Science what advice his Department gives local authorities in respect of debt charge incurred from capital investment in schools which subsequent to the investment leave local authority control ; and what account is taken of any such debt charge when assessing the Department's revenue support for the local authority.
Mr. Eggar : The statutory provisions on debt charges relating to schools which become grant maintained are set out in section 74 of the Education Reform Act 1988. Those debt charges are treated in the same way as other local authority debt charges for the purpose of calculating standard spending assessments.
Mr. Matthew Taylor : To ask the Secretary of State for Education and Science what plans he has for financing the debt charge paid by local authorities in respect of schools which adopt grant-maintained status.
Mr. Eggar : Authorities receive an appropriate allowance for the financing of their capital debt liabilities, including relevant liabilities relating to schools in their area that are grant maintained, within their standard spending assessments.
Mr. Matthew Taylor : To ask the Secretary of State for Education and Science what is the debt charge to local authorities in regard to capital spend on schools which have subsequently opted out of local authority control ; and if he will list the debt charge by local authority, indicating in each case the number of schools which have taken grant- maintained status.
Mr. Eggar : As the responsibility and the financing for any debt charge attributable to a grant-maintained school
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remains with the former maintaining authority, the Department has no need to keep a record of the debt charges. The information requested is therefore not available.Mr. Matthew Taylor : To ask the Secretary of State for Education and Science if his Department takes account of the debt charge on a local authority in regard to a school which adopts grant-maintained status when determining the allocation of revenue funding between the school and the local authority.
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