§ Mr. Redwood
To ask the Chancellor of the Exchequer what is his Department's estimate of the impact on the total taxes paid by business before April 2002 of the changes to(a) corporation tax, (b) the utilities tax, (c) the pensions tax and (d) the radio spectrum charges so far announced. 
§ Mr. Geoffrey Robinson
[holding answer 15 December 1997]: Figures available for the effects of tax changes announced in July 1997 are given in table 2.2 of the "Financial Statement and Budget Report". The Government are currently consulting on corporation tax measures set out in the Pre-Budget Report; estimated effects of those proposed changes are on page 19 of the Inland Revenue's consultative document, "A modern system for corporation tax payments". The planned introduction of Radio spectrum pricing is not comparable with the tax changes discussed above. The primary purpose of spectrum charges is to encourage the more efficient use of the radio spectrum. Charges, whether through fees or auctions, will be in respect of licences for access to the spectrum. Estimates of the financial effects are given in the Explanatory and Financial Memorandum to the Wireless Telegraphy Bill.