asked the Chancellor of the Exchequer if he will list the rates of value added tax in the member countries of the EEC, showing the standard rate, the higher rates and the other rates in separate columns.
Following is the information:come for tax purposes (
a) in the hands of the author and ( b) in the hands of his heirs.
pursuant to his reply [Official Report, 27th November 1978; Vol. 959, c. 68],gave the following answer:Payments in respect of public lending right under the Public Lending Right Bill will normally be treated for tax purposes as earned income in the hands of the author, and as investment income in the hands of his heirs.
asked the Chancellor of the Exchequer how public lending right is to be assessed to capital transfer tax in the event of a chargeable transfer.
pursuant to his reply [Official Report, 27th November 1978; Vol. 959, c. 68], gave the following answer:
| Age | Offence | Place of death | Cause of death | |
| 1. | 25 | Robbery | HMP Albany | Epileptiform convulsions |
| 2. | 34 | Theft and burglary | NHS hospital | Cardio-respiratory failure; myocardial, splenic and renal infarcts |
| 3. | 37 | Fraud | NHS hospital | Intracerebral, intraventricular and subarachnoid haemorrhage |
| 4. | 61 | Fraud | NHS hospital | Coronary thrombosis |
| 5. | 50 | Violence against the person | HMP Brixton | Coronary thrombosis |
| 6. | 56 | Fraud | NHS hospital | Coronary thrombosis |
| 7. | 51 | Arson | NHS hospital | Coronary thrombosis |
| 8. | 48 | Fine default* | HMP Dorchester | Tuberculous bronchopneumonia |
| 9. | 44 | Burglary | NHS hospital | Heart failure due to alcoholic cardiomyopathy |
| 10. | 47 | Theft | HMP Durham | Hearth failure due to mycocardial degeneration |
| 11. | 63 | Burglary | HMP Ford | Coronary thrombosis |
| 12. | 46 | Theft | HMP Leeds | Pneumonia resulting from fracture of ribs sustained before reception |
| 13. | 47 | Wandering abroad | NHS hospital | Chronic bronchitis and emphysema |
| 14. | 54 | Criminal damage | NHS hospital | Bronchopneumonia |
| 15. | 22 | Burglary | NHS hospital | Chronic renal failure due to sarcoidosis |
| 16. | 56 | Wounding | HMP Parkhurst | Coronary thrombosis |
| 17. | 74 | Violence against the person | HMP Parkhurst | Coronary thrombosis |
| 18. | 55 | Theft | NHS hospital | Coronary thrombosis |
| 19. | 47 | Conspiracy to rob | NHS hospital | Coronary artery occlusion |
| 20. | 55 | Handling stolen goods | HMP Rudgate | Carcinoma of the bronchus |
| 21. | 36 | Burglary theft | HMP Rudgate | Myocardial infarction due to coronary occlusion |
| 22. | 47 | Indecent assault | HMP Wakefield | Myocardial fibrosis |
| 23. | 73 | Fraud | NHS hospital | Abdominal neurofibrosarcomatosis |
| 24. | 62 | Fraud | NHS hospital | Carcinoma of the bronchus |
| *Drunkenness. | ||||