HC Deb 23 March 1999 vol 328 c207W
Mr. Jenkin

To ask the Chancellor of the Exchequer (1) by what date he has asked Lord Alexander to produce his report on the taxation of shipping; and if that report will be published; [76845])

(2) what terms of reference he has set for Lord Alexander's review of shipping taxation; [76844]

(3) when Lord Alexander has been asked to complete his review of shipping taxation; [76912]

(4) if the review of shipping taxation by Lord Alexander will consider matters relating to (a) social security contributions, (b) income tax contributions and (c) linkages to training; [76913]

(5) what assistance will be provided to Lord Alexander by the Government during his review of shipping taxation; and if officials from the Inland Revenue will assist Lord Alexander during the review; [76846]

(6) if the review of shipping taxation by Lord Alexander has considered taxation regimes other than the proposed tonnage tax; [77087]

(7) what plans he has to introduce the changes in shipping taxation recommended by Lord Alexander in this session's Finance Bill. [77086]

Dawn Primarolo

[holding answers 15 and 16 March 1999]: The scope of the inquiry is set out in the terms of reference, which are: To conduct an independent study of the case for, and the design of, a lower rate ring-fenced tonnage-based tax and additional enhanced training incentives, for the shipping industry, taking account of the Government's objectives for UK shipping, and the national and international tax and competitiveness issues involved, concluding as soon as is practical. Lord Alexander will have access to officials from all relevant departments. It would of course be premature to consider any changes to the taxation of shipping in advance of Lord Alexander's report.