§ Mr. Dewar
To ask the Chancellor of the Exchequer how many people he estimates will pay tax on incapacity benefit in each of the next three financial years; and what will be the average increase in tax payable as a result of the extension of tax to invalidity in each of these years and the total yield to the Treasury. 
§ Sir George Young
Estimates for new claimants of incapacity benefit and the total tax yield are given in the table. No-one already receiving invalidity benefit will pay tax on their incapacity benefit so long as they remain incapable of work.
New claimants of incapacity benefit 1995–96 1996–97 1997–98 Number of new claimants 300,000 550,000 700,000 of which taxpayers 200,000 300,000 350,000 Yield (£ million) 35 70 95
Estimates are based on survey data and are subject to some uncertainty. Claimant figures have been rounded to the nearest 50,000.