Small Companies Tax Relief (Hansard, 14 April 2003)

§ Tony Baldry
To ask the Chancellor of the Exchequer how many married couples' associated companies were 545W affected in (a) 1996, (b) 1999 and (c) 2002 by the status of small companies tax relief introduced under the Finance Act 1972. [108670]

§ Ruth Kelly
There are many ways in which companies are regarded as being under common control and it is not possible to identify those companies that are associated only because they are under the control of spouses.

§ Tony Baldry
To ask the Chancellor of the Exchequer what representations he has received on the status of married couples' associated companies in terms of small companies tax relief introduced under the Finance Act 1972. [108671]

Department Number of staff with agreement to receive paid leave for union duties Number of days allocated in 2002–03 Cost to public funds in 2002–03 (£)

Debt Management Office¹ 0 0 0

Office of Government Commerce 8 56² 42,293

OGCbuying.solutions 21 74³ 7,350

HM Treasury 12 515 61,000

HM Customs and Excise 250 17,600 2,500,000

Inland Revenue 228 51,300⁴ 5,449,201

National Savings and Investments 2 25 225

Royal Mint⁵ 1 4 296

Government Actuary's Department 6 49 44,845

Valuation Office Agency 208 3,260 196,482

Office for National Statistics 11 827 85,000

¹The Debt Management Office has no formal agreement in place for paid leave to undertake union duties and there was no cost to DMO in this respect in 2002–03.

²Each individual is allocated up to 56 days per working year for union duties. This is a notional number of days based on the average working year of 225 days. Staff may take up to 25 per cent, of the working year to undertake union duties. No instances have been recorded where this allocation has been exceeded. The average number of working days in the year is 225. This takes account of annual leave, privilege days, bank holidays and weekends.

³Total number of days allocated.

⁴Data from the Inland Revenue is for 2001–02, the last financial year for which this information is available.

⁵There is no cost to public funds from paid trade union activities at the Royal Mint since it is an Executive Agency and Trading Fund, which is not in receipt of "vote" funding. The Royal Mint is a net contributor to HM Treasury.

Department	Number of staff with agreement to receive paid leave for union duties	Number of days allocated in 2002–03	Cost to public funds in 2002–03 (£)
Debt Management Office¹	0	0	0
Office of Government Commerce	8	56²	42,293
OGCbuying.solutions	21	74³	7,350
HM Treasury	12	515	61,000
HM Customs and Excise	250	17,600	2,500,000
Inland Revenue	228	51,300⁴	5,449,201
National Savings and Investments	2	25	225
Royal Mint⁵	1	4	296
Government Actuary's Department	6	49	44,845
Valuation Office Agency	208	3,260	196,482
Office for National Statistics	11	827	85,000
¹The Debt Management Office has no formal agreement in place for paid leave to undertake union duties and there was no cost to DMO in this respect in 2002–03.
²Each individual is allocated up to 56 days per working year for union duties. This is a notional number of days based on the average working year of 225 days. Staff may take up to 25 per cent, of the working year to undertake union duties. No instances have been recorded where this allocation has been exceeded. The average number of working days in the year is 225. This takes account of annual leave, privilege days, bank holidays and weekends.
³Total number of days allocated.
⁴Data from the Inland Revenue is for 2001–02, the last financial year for which this information is available.
⁵There is no cost to public funds from paid trade union activities at the Royal Mint since it is an Executive Agency and Trading Fund, which is not in receipt of "vote" funding. The Royal Mint is a net contributor to HM Treasury.