HC Deb 22 January 1998 vol 304 cc636-7W
Mr. Malcolm Bruce

To ask the Chancellor of the Exchequer if he will list the HM Treasury reviews which will have been completed in time to inform the Budget statement on 17 March; and if he will make a statement. [24544]

Mr. Gordon Brown

The reviews that will inform the Budget are listed in the table:

Lead department
Review
Alcohol and tobacco fraud: a review aimed at reducing revenue losses through alcohol and tobacco fraud Customs and Excise
Landfill tax: a review of the operation and level of the tax Customs and Excise
Anti-avoidance: to consider the approach to the defeat and deterrence of tax avoidance schemes Inland Revenue/Customs and Excise
Capital gains tax: to produce a fairer tax, which encourages long-term investment Inland Revenue
Venture Capital Trusts/Enterprise Investment Schemes: a review of VCT/EIS guarantee and asset backed arrangements Inland Revenue
North Sea oil: a review of the North Sea fiscal regime Inland Revenue/Department of Trade and Industry/Treasury
Bus fuel duty rebate: to review differential rates of rebate to encourage lower emissions Treasuty
Tax and benefit reform: to explore the scope for the tax and benefit systems to act as an incentive to move off benefit and into work Task Force under the chairmanship of Martin Taylor
Energy efficient materials (review completed) Customs and Excise
Charities Review (a consultation paper will be published in the spring) Treasuty/Inland Revenue/Customs and Excise
Consultative documents
Corporation tax Inland Revenue
Individual Savings Accounts Inland Revenue
Water pollution Department of the Environment, Transport and the Regions