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19 Mar 2008 : Column 1222W—continued
In addition groups wishing to constitute themselves as registered charities in England and Wales will have to satisfy the requirements of the Charity Commission. There are separate arrangements in Scotland and Northern Ireland.
Landfill Tax
Dr. Whitehead: To ask the Chancellor of the Exchequer (1) what estimate he has made of the percentage of the income he will receive from the landfill levy that will be allocated to environmental trusts and business resource efficiency and waste through tax foregone in the years (a) 2008, (b) 2009 and (c) 2010; [193103]
(2) what estimate he has made of the income that he will receive from the landfill levy in (a) 2008, (b) 2009 and (c) 2010. [193107]
Angela Eagle: Forecast landfill tax receipts for 2007-08 and 2008-09 are published in Table C6 of the 2008 Financial Statement and Budget Report available at
For 2007-08, landfill operators are able to receive a tax credit for contributions to environmental bodies under the Landfill Communities Fund worth up to 6.6 per cent. of their gross landfill tax liabilities. Budget 2008 announced that the percentage cap for 2008-09 will be 6.0 per cent. No announcement has yet been made about the applicable percentage for years beyond 2008-09.
The business resource efficiency and waste programme is not funded via tax foregone.
Mr. Dai Davies: To ask the Chancellor of the Exchequer what form the consultation on the removal of the landfill tax contaminated land exemption in respect of waste from contaminated land disposed of to landfill on or after 1 April 2012 will take; and how long the consultation will last. [195076]
Angela Eagle: The Government undertook last year a 12-week consultation exercise on their plans to reform land remediation relief and to phase out of the landfill tax exemption for waste from clearing contaminated land. The Government also informally sought feedback to their response to the consultation when it was published last December.
Following the Budget 2008 announcement the Government plan to consult this summer on the draft legislation for both of these reforms. Further details, including the length of this consultation exercise, will be published nearer the time.
Revenue and Customs: Whitehaven
Mr. Jamie Reed: To ask the Chancellor of the Exchequer if he will take account of the spare capacity at Whitehaven HM Revenue and Customs Office in distributing that Department’s workload. [194897]
Jane Kennedy: HMRC has surplus office space in many areas, including Whitehaven, following the merger of two departments and the staff efficiency savings since April 2004. The current availability of additional office capacity is clearly an issue in considering future plans but the main drivers are future business needs and current staffing.
Stamp Duties: Tax Allowances
Mr. Pickles: To ask the Chancellor of the Exchequer how many claims there have been for stamp duty tax relief for zero-carbon homes since 1 January 2008. [194764]
Angela Eagle: Of those transactions for which a stamp duty land tax certificate was issued between 1 January 2008 and 29 February 2008, three transactions claimed the stamp duty land tax relief for new zero-carbon homes. No data currently exists for March.
The tax relief is designed to help kick-start the market for new highly efficient technologies in homes, both for the fabric of the building and in the use of microgeneration, and sets a gold standard for green homes.
We expect the number of qualifying transactions to rise as more properties eligible to claim the relief go on the market. For example, in December 2007, the Government announced details of 200 new homes to be built to a zero-carbon standard in Hanham Hall, near Bristol. The media release can be found at:
The Government are committed to conducting an interim review of the relief in 2010 which will examine the effectiveness of the relief in stimulating the innovation necessary to ensure that all new homes are built to a zero-carbon standard from 2016.
Taxation: Pensions
Dr. Cable: To ask the Chancellor of the Exchequer what discussions Ministers in his Department have had with HM Revenue and Customs and the Department of Work and Pensions on proposals to tax 420,000 small pensions retrospectively for the tax year 2007-08; if he will place in the Library a copy of Treasury Counsel's opinion to HM Revenue and Customs; and if he will make a statement. [190846]
Jane Kennedy [holding answer 3 March 2008]: Pensions are subject to income tax and, for private pensions, tax should be deducted at source under PAYE, where appropriate. The vast majority of private pensions are being taxed correctly but, some pension providers have not deducted tax under PAYE from all pensions in payment. For the minority of pensions where tax has not previously been collected as it should have been, HMRC are advised that they are required to ensure the position is rectified from the current year (2007-08). HMRC have discussed with the Department for Work and Pensions the implications of correcting the tax position from 2007-08 for entitlement to Pension Credits and other income-related benefits. HMRC's legal advice from Treasury Counsel is considered to have legal professional privilege and therefore will not be disclosed.
Dr. Cable: To ask the Chancellor of the Exchequer what estimate he has made of (a) the total tax liability that would be incurred by pensioners under HM Revenue and Customs' proposals to tax 420,000 small pensions retrospectively for the year 2007-08, (b) the income profile of the individuals affected and (c) the average income of those affected; and if he will make a statement. [190847]
Jane Kennedy [holding answer 3 March 2008]: There are no plans to impose tax retrospectively. The vast majority of private pensions are already being taxed correctly but some pension providers have not deducted tax under PAYE from all pensions in payment. HMRC are advised that they must ensure that from 2007-08 tax is collected in respect of pensions previously treated incorrectly. The total amount of tax due from these pensions for 2007-08 is estimated to be £135 million.
Until more information is available following the end of the tax year, it is not possible to accurately identify the income profile or average income of pensioners in receipt of these pensions.
Dr. Cable: To ask the Chancellor of the Exchequer what communications have been sent from (a) HM Revenue and Customs to pensions providers, (b) HM Revenue and Customs to the individuals concerned and (c) from pension providers to the individuals concerned to inform them about the proposed retrospective tax liability that would be incurred by 420,000 small pensions for the tax year 2007-08; when they were sent; and if he will make a statement. [190848]
Jane Kennedy [holding answer 3 March 2008]: A small minority of private pensions have for some years not been correctly taxed. HMRC has written to all pension providers to explain the necessity of producing full details of all pension payments for 2007-08 together with the tax deducted, if any, through the normal PAYE end-of-year procedures. This will enable those pensions which have previously been taxed incorrectly to be identified. Information is available to people on HMRC's website, but HMRC has not been able to contact people individually because they cannot yet be identified. Communications between pension providers and their pensioners are a matter for the companies.
Tolls
Mr. Pickles: To ask the Chancellor of the Exchequer whether the Office for National Statistics classifies (a) the London congestion charge, (b) workplace parking charges under the Transport Act 2000, (c) congestion charging or road pricing, (d) municipal parking charges for on-street parking and (e) municipal parking charges for off-street parking as taxation for statistical purposes. [194775]
Angela Eagle: The information requested falls within the responsibility of the National Statistician, who has been asked to reply.
Letter from Karen Dunnell, dated 19 March 2008:
As National Statistician I have been asked to reply to your recent question on whether the Office for National Statistics classifies a number of road and parking charges as taxation for statistical purposes (194775).
In general charges for using roads or car parks, whether for driving on or parking, are classified as payments for the use of an asset. This is in accordance with international standards used to produce the National Accounts. A tax is defined in these standards as a ‘compulsory and unrequited payment’, the latter part of the phrase meaning where the payer does not directly receive anything in return.
One exception to this generality, which falls into your category ‘municipal parking charges for on-street parking’, is where an emissions-based charging policy is used. In this case the charges are classified as a tax.
Valuation Office: Cole Layer Trumble
Mr. Pickles: To ask the Chancellor of the Exchequer what consultancy work Cole Layer Trumble/Tyler Technologies (CLT) is providing to the Valuation Office Agency further to CLT’s contract with CapGemini in relation to council tax (a) valuations and (b) revaluations. [194773]
Mr. Pickles: To ask the Chancellor of the Exchequer what office space is provided to representatives of Cole Layer Trumble/Tyler Technologies by the Valuation Office Agency in relation to their work for the agency. [194774]
Valuation Office: Documents
Robert Neill: To ask the Chancellor of the Exchequer whether the Valuation Office Agency plans to introduce an electronic document and records management system. [192324]
Jane Kennedy: The Valuation Office Agency has yet to decide if it will introduce an electronic document and records management system.
Valuation Office: ICT
Mr. Pickles: To ask the Chancellor of the Exchequer if he will place in the Library copies of the user guides for the Valuation Office Agency’s (a) server version of OASIS and (b) automated valuation model software. [194772]
Jane Kennedy: I refer the hon. Member to the answer given on 9 January 2006, Official Report, column 250W to the hon. Member for Meriden (Mrs. Spelman).
Mr. Pickles: To ask the Chancellor of the Exchequer pursuant to the answer of 8 January 2008, Official Report, column 508W, on the Valuation Office: ICT, what the budget for the development of the geographic information system is. [194786]
Jane Kennedy: I refer the hon. Gentleman to the previous answer given by my hon. Friend the Exchequer Secretary to the Treasury (Angela Eagle) on 17 March 2008, Official Report, column 887W.
Mr. Pickles:
To ask the Chancellor of the Exchequer pursuant to the answer of 8 January 2008, Official Report, column 508W, on the Valuation Office: ICT,
whether the Geographic Information System will be integrated into the Automated Valuation Model. [194787]
Jane Kennedy: The Valuation Office Agency’s business requirement is that the proposed Geographic Information System will integrate with its existing property-related applications, including the automated valuation model technology.
Mr. Pickles: To ask the Chancellor of the Exchequer pursuant to the answer of 8 January 2008, Official Report, column 508W, on the Valuation Office: ICT, whether the geographic information system will be used to assist the Valuation Office Agency’s work on council tax valuations. [194788]
Jane Kennedy: The Valuation Office Agency’s (VGA’s) proposed Geographic Information System (GIS) will better manage, display and analyse the VOA’s property-related information in geo-spatial form. This will allow the Agency to undertake a number of its functions, including those statutory duties relating to council tax, in a more efficient and effective way.
Valuation Office: Rightmove
Mr. Pickles: To ask the Chancellor of the Exchequer pursuant to the answer to the hon. Member for Bromley of 31 January 2008, Official Report, column 680W, on the Valuation Office Agency: Rightmove, what the timetable is for the Valuation Office Agency to come to its operational decision on whether to extend the contract. [194508]
Jane Kennedy: No firm timetable has been set.
VAT: Administration
James Brokenshire: To ask the Chancellor of the Exchequer what the average time for processing new value added tax registrations was in each of the last 12 months. [195645]
Jane Kennedy: The average processing times for VAT registration applications for the last 12 months is as follows:
| Period | Average time taken (in days ) |
The significant upturn in performance in recent months reflects the improvement measures introduced by HM Revenue and Customs to tackle the difficulties that there have been with registering new businesses for VAT.
VAT: Fraud
Lynne Jones: To ask the Chancellor of the Exchequer what assessment he has made of the potential contribution of the identity cards scheme to the tackling of missing trader intra-community fraud. [195096]
Jane Kennedy: The National Identity Scheme Delivery Plan 2008 puts emphasis on opportunities for individuals to assert and protect their identities. The scheme was published on 6 March 2008 and seeks views on how to deliver benefits to card holders.
A copy of the delivery plan can be found at:
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