HC Deb 10 June 2002 vol 386 cc843-4W
Mr. Salmond

To ask the Chancellor of the Exchequer if he will make a statement on the various rates of taxation for gas pipelines within the United Kingdom and on the rationale for the differences. [58896]

Dawn Primarolo

Since the special taxation regime for UK oil and gas was introduced in the 1970s, oil and gas pipelines associated with particular fields have received the same tax treatment as the fields themselves. This reflects the fact that the pipelines are an integral part of the overall development of the fields concerned. Because the tax regime that applies to a field, and therefore its associated pipelines, depends on the date on which the filed was given development consent, pipelines associated with different fields can have different tax treatments.

Mr. Salmond

To ask the Chancellor of the Exchequer how much revenue the Treasury has received from tax on gas pipeline tariffs in each year since 1997–98; and how much revenue the Treasury predicts it will receive from tax on gas pipeline tariffs in 2002–03. [58897]

Dawn Primarolo

Companies pay corporation tax on their overall profits, including those from the tariffing of oil and gas pipelines. From the data available reliable estimates of the tax attributable to gas pipeline tariffs cannot be made.