House of Commons Hansard Debates for 26 Apr 1995

Written Answers to Questions

Wednesday 26 April 1995

TREASURY

Adult Placement Carers

Mr. Hinchcliffe: To ask the Chancellor of the Exchequer what is his policy in respect of income tax contributions by adult placement carers. [21041]

Sir George Young: Income received by adult placement carers is subject to the normal taxation rules, which are generally those applicable to the self-employed. Carers are liable to income tax on any profits from caring to the extent that income received exceeds allowable expenditure incurred, and any general income tax allowances available to set against the net income. Relief may also be available under the rent-a-room scheme. Within these rules, it is the Inland Revenue's policy to treat carers sympathetically and, as with other very small businesses, to establish any profits with the minimum of fuss.

National Insurance Numbers

Mr. Cohen: To ask the Chancellor of the Exchequer if he will give the Data Protection Registrar an undertaking that the national insurance number will not be used for purposes unconnected with the tax and benefits system; and if he will make a statement. [20037]

Sir George Young: I refer the hon. Member to the answer given by my hon. Friend the Minister of Social Security on 25 April. The policy of the Inland Revenue is in accordance with that of the Department of Social Security.

Smuggling

Mrs. Lait: To ask the Chancellor of the Exchequer what is the scale of value of diamond smuggling into the United Kingdom; and how many Customs and Excise staff are involved in its prevention; and what are the corresponding estimated figures for tobacco, alcohol and drugs. [19529]

Mr. Heathcoat-Amory: Information on the value of diamonds seized is not immediately available and could be provided only at a disproportionate cost.

Information on the value of drugs prevented from entering the United Kingdom and the number of seizures made is contained in the Customs and Excise annual

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report. Information for 1993 94 is that drugs to the value of £1, 979 million were prevented from entering. A total of 8,510 seizures were made.

For single market excise-related offences the number and value of seizures of tobacco and alcohol products for the year to December 1994 are as follows:


                   |Number of seizures|Value (revenue) £                    

                                                                            

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Tobacco            |1,850             |3,195,353                            

Alcohol            |898               |1,832,879

Customs staff employed at ports and airports are responsible for preventing the illegal importation of a wide range of prohibited and restricted goods and for the collection of revenue. They are not assigned to the prevention of smuggling of particular goods.

Income tax

Mr. Denzil Davies: To ask the Chancellor of the Exchequer what is his estimate of the total cost in a full year of (a) an increase in the lower rate band of income tax to £3,500, (b) an increase in the basic rate band of income tax to £30,000 and (c) a reduction in the basic rate of income tax to 24 per cent.

Sir George Young: Estimates are as follows: