§ Mr. CohenTo ask the Chancellor of the Exchequer (1) if he will list the individuals for whom exceptional arrangements beyond those indicated in the "Inland Revenue Guide to Benefits and Expenses", booklet 480, applies in connection with their public duties and those of their spouse; how, and under what authority, the additional allowances are arrived at; and if he will make a statement; [331]
(2) if he will list the tax deductions and reliefs in connection with public duties of a taxpayer or of his or her spouse contained in the "Inland Revenue Guide to Benefits and Expenses", booklet 480; and what limit applies to each. [330]
156WThe table is derived from the publication, "Share Ownership, a Report on the Ownership of Shares at 31st December 1994", produced by the Central Statistical Office and published on 4 December 1995. The publication will be available in the House of Commons Library shortly.
The second table sets out indicative net contributions in mecu for all member states for the period 1990–1994. These figures are drawn from the revelant annual report of the European Court of Auditors. The Government do not produce forecasts of the comparative contributions of the member states.
UK net contribution to the EC budget Year £million 1989–90 2,452 1990–91 2,185 1991–92 943 1992–93 2,168 1993–94 2,192 1994–95 1,641 1995–96 3,512 1996–97 2,894 1997–98 3,119 1998–99 3,197
§ Mr. JackThe statutory provisions covering tax deductions and reliefs set out in the "Inland Revenue Guide to Benefits and Expenses", booklet 480, apply to employees and officeholders with public duties as much as to others. Section 10 of the booklet explains how expenses incurred by a spouse are treated. There are also statutory provisions to make sure that Members of Parliament qualify for relief on extra expenses they incur in staying overnight away from their only or main home for the purpose of carrying out their duties as Members and on the cost of making trips to certain institutions in the European Union.