To ask the Secretary of State for the Environment under which Act the regulations in the poll tax reduction schemes were made.

Section 13A of the Local Government Finance Act 1988, as inserted by the Local Government and Housing Act 1989.

To ask the Secretary of State for the Environment what is the estimated revenue that will be received in 1991–92 from those who are required to pay 20 per cent. of their poll tax, in the United Kingdom.

[holding answer 24 February 1992]: The potential revenue in 1991–92 in Great Britain from those on maximum community charge benefit is £200 million and from students £34 million. Whilst information is held centrally on overall rates of collection by local authorities, no separate information is held on collection from those making the 20 per cent. contribution.