§ Mr. MacShane
To ask the Chancellor of the Exchequer (1) how many statutory employee share ownership trusts have been notified to the Inland Revenue in each year since 1990; 
(2) how many (a) firms and (b) employees participate in the employee share ownership plans currently known to the Inland Revenue. 
§ Mr. Jack
Statutory employee share ownership trusts—ESOTs—do not require formal advanced approval from, or registration by, the Inland Revenue. The Revenue is, however, prepared to say whether a particular draft or executed trust deed meets the statutory ESOT conditions. Not all companies will see a need to clear a trust deed in advance; and companies clearing deeds are not required to state the number of employees prospectively covered by them. The number of statutory ESOTs cleared by the Revenue since 1990 is in the table. Information about the number of firms and participating employees in all forms of employee share ownership plan is not available.
Number of statutory ESOTs 1990–91 6 1991–92 5 1992–93 3 1993–94 2 1994–95 6 1995–96 2 1996–971 27 1 To end February 1997.