§ Mr. Fisherasked the Chancellor of the Exchequer (1) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on life assurance premium relief deducted from (a) juvenile policies, (b) pre-marriage policies and (c) premium relief after divorce;
(2) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on traders who cease to be resident;
452W(3) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on lump sum retirement benefits from closed or frozen pension schemes under SC8B;
(4) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on tax relief for life assurance premiums paid by certain pension schemes which are unapproved after 5 April 1980;
(5) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on annual payments, other than interest, paid out of income not brought into charge to income tax under section 53 of the Income and Corporation Taxes Act 1970;
(6) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on the death of a taxpayer before due date for payment of tax under section 86 of the Taxes Management Act 1970;
(7) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on changes of the accounting basis on the merger of professional firms;
(8) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on arrears of taxes arising through official error;
(9) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on cessation of trade, profession or vocation;
(10) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on deferred repairs on property passing from husband to wife, or vice versa, on death, for the purposes of schedule A;
(11) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on long service awards;
(12) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on reimbursed travelling expenses between overseas countries and the United Kingdom by non-domiciled employees of non-resident concerns;
(13) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on foreign social security benefits;
(14) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on Crown servants engaged overseas;
(15) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on benefits received under a life, accident or sickness insurance policy;
(16) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on relief from mortgage interest as a result of temporary absences from mortgaged property;
453W(17) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on relief for mortgage interest to residents of the Republic of Ireland;
(18) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on maternity pay under the Employment Protection Act 1975;
(19) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on relief for fluctuating profits from farming and market gardening;
(20) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on interest on damages for personal injuries awarded in foreign courts;
(21) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on compensation for compulsory slaughter of farm animals in each of the last five years for which figures are available;
(22) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on income of contemplative religious communities or their members;
(23) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on overseas income received by charities in the form of interest;
(24) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on overseas income received by charities in the form of rents;
(25) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on profits from discounting transactions received by charities;
(26) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on bank interest received by charities;
(27) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on double taxation relief on income consisting of royalties and know-how payments;
(28) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on charitable and benevolent gifts by traders;
(29) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on deficiency payments in respect of home-grown cereals;
(30) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on maintenance expenses of owner-occupier farms not carried on on a commercial basis;
(31) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on schedule A assessments on maintenance and repairs of property obviated by alterations;
(32) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on industrial building allowances for private roads on industrial trading estates;
(33) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on capital allowances for agricultural buildings and works;
(34) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on changes from the renewals to the capital allowance basis for expenditure on machinery and plant;
(35) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on directors' fees received by partnerships and other companies;
454W(36) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on distributions in respect of share capital of close companies in liquidation;
(37) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on mortgage interest relief due in respect of interest payable on property which becomes the matrimonial home;
(38) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on mortgage interest relief when property is sold within 12 months from the date it is vacated;
(39) what is the estimated cost to the Treasury of the Inland Revenue extra-statutory concession on Ulster savings certificates encashed after the death of the registered holder.
§ Mr. Fisherasked the Chancellor of the Exchequer (1) what is the estimated cost to the Treasury of the Inland Revenue's extra-statutory concession on double taxation relief relating to alimony when the payer is resident aboad, in each of the last two years;
(2) what is the estimated cost to the Treasury of the Inland Revenue's extra-statutory concession on deficiencies of income allowed against income of another year in the administration of estates, in each of the last two years;
(3) what is the estimated cost to the Treasury of the Inland Revenue's extra-statutory concession on residency income from a deceased person's estate received during the administration period, in each of the last two years;
(4) what is the estimated cost to the Treasury of the Inland Revenue's extra-statutory concession on pensions to police officers and firemen in both of the last two years;
(5) what is the estimated cost to the Treasury of the Inland Revenue's extra-statutory concession on loss relief for capital allowance unused on the cessation of a business in each of the last two years;
(6) what is the estimated cost to the Treasury of the Inland Revenue's extra-statutory concession on overseas' provident fund balances in each of the last two years.
§ Mr. Moore[pursuant to his reply, 19 July 1984]: I regret that it is not possible to make firm estimates of the costs of these extra-statutory concessions. However, it is unlikely that any individual concession costs more than £100,000.
§ Mr. Fisherasked the Chancellor of the Exchequer (1) what is the estimated cost to the Treasury of the Inland Revenue's extra-statutory concession on dependent relative allowance in each of the last two years;
(2) what is the estimated cost to the Treasury of the Inland Revenue's extra-statutory concession on businesses passing on the death of a trader in each of the last two years;
(3) what is the estimated cost to the Treasury of the Inland Revenue's extra-statutory concession on doctors' and dentists' superannuation contributions in both of the last two years.
§ Mr. Moore[pursuant to his reply, 19 July 1984]: Vol. 64 I regret that it is not possible to make firm estimates 455W of the cost of these extra-statutory concessions. However, it is unlikely that any individual concession costs more than £500,000.