§ Mr. Russell BrownTo ask the Chancellor of the Exchequer what assistance he will provide for micro 253W businesses that will not benefit from the reduction in National Insurance contributions to address the impact of the climate change levy. [128935]
§ Mr. Timms[holding answer 5 July 2000]: Small and medium-sized firms stand well placed to benefit from a number of the features of the climate change levy package, notably the reduction in employers' National Insurance Contributions, the enhanced capital allowances for energy savings investments and the £50 million 'energy efficiency' fund. In particular, one of the specific aims of the £50 million 'energy efficiency' fund is to provide energy efficiency advice/audits to small and medium sized firms. Furthermore, firms that are very small consumers of energy—as set out in Schedule 6 of the Finance Bill—will be covered by the exemption for the domestic sector, and will therefore not be subject to the climate change levy.