HC Deb 03 April 1979 vol 965 cc599-601W
Mr. Goodhew

asked the Chancellor of the Exchequer (1) with respect to the written answer given in the Official Report, 20 February, Vol. 962, c. 152 and 153—pursuant to the reply given on 13 February—how the claims—for conditional exemption from capital transfer tax in various categories referred to in the written answer—referred to property in or kept in England, Scotland, Wales and Northern Ireland, respectively; how they fell in time in 1976, 1977 and 1978–79 up to the date of the written answer referred to, respectively; with respect to how many of the claims relating to buildings—falling within section 77(1)(c) of the Finance Act 1976—land adjoining them—falling within section 77(1)(d) of that Act—also was claimed to be conditionally exempt; how many of the claims in each category referred to in the written answer referred to had been accepted, rejected or were still under consideration at the time of the written answer referred to; and if he will give similar figures separately on all claims made under section 34 of the Finance Act 1975 in the same categories:

(2) with respect to the written answer given in the Official Report, 20 February, Vol. 963, c. 153 and 154—pursuant to the reply of 13 February—how many of the cases—for conditional exemption from capital transfer tax made under section 76 of the Finance Act 1976—referred to related to claims made in 1976, 1977 and 1978–79 up to the time of the written answer referred to, respectively; with respect to which designation had been carried out by the time of the written answer referred to; what are the categories in section 77(1) into which the claims fell, respectively; and what are the numbers of claims rejected, respectively;

(3) with respect to the written answer given in the Official Report, 20th February, Vol. 962, columns 154 and 155—pursuant to the reply of 13 February—how many of the claims made for conditional exemption from capital transfer tax under section 76 of the Finance Act 1976—in respect of objects falling within section 77(1)(a) of that Act—given in the written answer referred to related to objects kept at the time of claim in England, Scotland, Wales and Northern Ireland, respectively, in each year; and how many of the claims were made in respect of objects kept at the time of claim in buildings on which conditional exemption from capital transfer tax was also claimed, in each country and year, respectively.

Mr. Denzil Davies

Some of the information requested by the hon. Member in these questions is not readily available and could be provided only at disproportionate costs. I shall write to him about the remainder.

Mr. George Gardiner

asked the Chancellor of the Exchequer what would be the saving in administrative costs of raising the starting point of capital transfer tax from £25,000 to (a) £100,000 and (b) £200,000.

Mr. Robert Sheldon

I shall let the hon. Member have a reply as soon as possible.