To ask the Chancellor of the Exchequer which of the items listed in Table 1.11 of the Red Book are also included in public spending figures. [76455]

To ensure consistency with the European System of Accounts 1995, the following measures in Table 1.11 of the Financial Statement and Budget Report, published in March 1999, are scored either in DEL or AME:

• 3: Research and development tax credit
• 6: Abolition of Vocational Training Relief
• 15: Employment Credit
• 16: Income Support: two week extension for lone parents moving into work
• 19: Increases in Income Support child premia
• 20: Increases in Working Families Tax Credit and Disabled Person's Tax Credit
• 21: Child benefit: indexation of rates and uprating
• 22: Sure Start Maternity Grant
• 23: Maternity pay reforms
• 25: Increase in minimum income guarantee for pensioners
• 26: £100 Winter Allowance
• 27: Abolition of mortgage interest relief
• 39: Energy efficiency measures and support for renewable energy sources.

Mortgage interest relief, the Working Families Tax Credit and Disabled Persons Tax Credit are income tax credits administered by the Inland Revenue and are therefore netted off from income tax receipts when assessing the level of and changes to net taxes and social security contributions.