Northern Ireland Affairs - First Report
Here you can browse the report together with the Proceedings of the Committee. The published report was ordered by the House of Commons to be printed 5 December 2001.
CONTENTS
Terms of Reference
REPORT
SUMMARY OF CONCLUSIONS AND RECOMMENDATIONS
INTRODUCTION OF THE AGGREGATES LEVY IN NORTHERN
IRELAND
What is the levy, and how does it work?
A brief history
Quarrying in Northern Ireland
The special circumstances of Northern Ireland
Our concerns
2. THE ENVIRONMENTAL EFFECTS OF THE
LEVY
The principles of environmental taxation
Research into the levy and the Northern Ireland
dimension
The cost of aggregates extraction
II. The environmental cost of alternatives
3. THE BORDER THE GOVERNMENT FORGOT
The implications of the border for the
environmental goals
The exclusion of Northern Ireland from
the research
4. THE ECONOMIC IMPLICATIONS OF THE
PROPOSED LEVY
Quarrying and quarrying-related industry
in Northern Ireland
Transformation or displacement - the effect
of the levy on demand
The effect on the value-added sector
The economic haulage distance
Evidence for the displacement effect
A differential rate
The impact on individual firms
The effects on employment
Illegal trading and enforcement
5. OTHER CONCERNS
The effect on public spending
Fiscal neutrality
The Sustainability Fund and the Barnett
Formula
6. CONCLUSIONS
The levy's environmental credentials
- a final test
Alternative solutions
The Pre-Budget Report
Conclusions and recommendations
PROCEEDINGS OF THE COMMITTEE RELATING TO
THE REPORT
LIST OF WITNESSES
LIST OF MEMORANDA INCLUDED IN THE MINUTES
OF EVIDENCE
LIST OF APPENDICES TO THE MINUTES OF EVIDENCE
LIST OF REPORTS PUBLISHED IN THE LAST SESSION
MINUTES OF EVIDENCE
APPENDICES TO THE MINUTES OF EVIDENCE
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