To ask the Chancellor of the Exchequer what was the total income to the Government from capital gains tax in the years (a) 1987–88, (b) 1988–89 and (c) 1989–90, estimated; and what is his estimate of the income forgone through the existence of rollover relief in each year.

Receipts of capital gains tax in financial years since 1987–88 have been as follows:

	£ million
1987–88	1,379
1988–89	2,323
1989–90	12,000
1 forecast

These figures exclude receipts from capital gains of companies taxed within corporation tax. I regret that an estimate of the total cost of rollover relief is not available.