HC Deb 16 September 2003 vol 410 cc656-7W
Norman Baker

To ask the Chancellor of the Exchequer if he will estimate the impact on the tax yield of increasing the top rate of tax to 50 pence in the pound. [129254]

Dawn Primarolo

This estimate can be derived from the Inland Revenue Statistics table T1.6 "Direct effects of illustrative tax change" which is available on the Inland Revenue website. It excludes any behavioural response to the tax change.

Norman Baker

To ask the Chancellor of the Exchequer what steps he is taking to change the rules relating to non-domicile status for tax purposes. [129255]

Dawn Primarolo

At Budget 2002, the Chancellor announced a review of the residence and domicile rules as they affect the tax liabilities of individuals. That work is continuing. The background paper published on Budget Day 2003 provides a framework for further analysis and discussion.

Mr. Laws

To ask the Chancellor of the Exchequer what his latest estimate is of the annual cost for each year from 2002–03 to 2005–06 of the tax changes made in the March 2002 Budget to(a) research and development tax credit for large companies, (b) exemption for gains on large shareholdings, (c) community investment tax credit, (d) Vaccines Tax Credit, (e) tax relief for community amateur sports clubs, (f) beer duty relief for small brewers, (g) expansion of the scope of the lower rate of air passenger duty and (h) reform of the tax relief on intellectual property; what assessments have been made in each case of the economic benefits of the tax changes made; and if he will make a statement. [130237]

Dawn Primarolo

The available information is shown in Table Al of the Budget 2002 Financial Statement and Budget Report (pp153–154).