§ Mr. BercowTo ask the Chancellor of the Exchequer how much tax was refunded to states or organisations granted sovereign immunity in each year since 1990. [26272]
§ Dawn PrimaroloThe table details the approximate amounts refunded to states or organisations granted sovereign immunity from taxation.
£ million Tax year Total paid 1990–91 138 1991–92 164 1992–93 116 1993–94 117 1994–95 99 1995–96 120 1996–97 89 1997–98 121 1998–99 63 1999–2000 16 2000–01 8 2001–021 2 1 To 31 December 2001 Notes:
1. The amounts shown include payments of tax credits attaching to dividends payable on shares in UK companies, and tax deducted from interest.
2. The figures for years to 1993–94 inclusive are inflated by some refunds (to international organisations) that did not depend upon sovereign immunity. This element has been removed from the amounts shown for 1994–95 onwards.
3. The legislation enabling payment of dividend tax credit to exempt bodies was repealed with effect from 6 April 1999. The amounts shown as refunded in subsequent years comprise tax credits attributable to periods prior to 6 April 1999 and tax deducted from interest.