HC Deb 01 December 1999 vol 340 cc236-7W
Mr. Jack

To ask the Chancellor of the Exchequer what has been the quantifiable effect of tax changes made since May 1997 on(a) the UK economy, (b) business activity and (c) Treasury receipts and payments. [100515]

Dawn Primarolo

The revenue effects of the last three Budgets were published in table 2.2 of the July 1997 Financial Statement and Budget Report, and table 1.3 of the March 1998 and March 1999 Financial Statement and Budget Reports. Developments and prospects in the economy are shown in Chapter 3 of the July 1997 Financial Statement and Budget Report, and Annex A of the March 1998 and March 1999 Financial Statement and Budget Reports.

Mr. Jack

To ask the Chancellor of the Exchequer which changes to the tax system since May 1997(a) have required primary legislation, (b) have been achieved by secondary legislation and (c) have been required as a result of European or other international agreements. [100514]

Dawn Primarolo

The answer is as follows:

  1. (a) Tax changes requiring primary legislation since May 1997 were included in the 1997, 1998 and 1999 Finance Bills. In addition, changes to various taxes were included in the following Acts: Regional Development Agencies Act 1998, CDC Act 1999, Tax Credits Act 1999, Access to Justice Act 1999, Social Security Contributions (Transfer of Functions) Act 1999, Welfare Reform Act 1999, Employment Relations Act 1999 (NMW) and Social Security Administration (Fraud) Act 1997.
  2. (b) A full list of tax changes made by secondary legislation is available in the House of Commons Library.
  3. (c) Changes to the tax system which have been required as a result of European or other international agreements are as follows:
    • 888/98/EC FISCALIS—Decision of the European Parliament and the Council establishing (and funding) a programme of Community action to improve indirect taxation systems of the internal market.
    • 98/80/EC Amending directive 77/388/EEC—A special scheme for investment in gold.
    • 99/49/EC Amending directive 77/388/EEC—Provides for continuation of the minimum standard rate of VAT throughout the EC.
    • 99/59/EC Amending directive 77/388/EEC—in respect of VAT arrangements for telecommunication services.