To ask the Chancellor of the Exchequer (1) what assessment he has made of the impact on low income families of his decision to end the tax exemption of trading surpluses of non-mutual, not-for-profit health cash plan providers; (2) what representations he received from commercial insurers prior to ending the tax exemption of trading surpluses of non-mutual, not-for-profit health cash plan providers in relation to that change; 
(3)what tax revenue assumptions he made in deciding to end the tax exemption of trading surpluses of non-mutual, not-for-profit health cash plan providers. 
There has been no change to the underlying tax rules that are used when determining the mutual trading status of health cash plan providers. Tax exemption continues to apply to providers which meet the requirements for mutual trading or which have amended their constitutions and membership rules in order to comply with them.The Inland Revenue reviewed the status of these organisations in 2000, following an inquiry which discovered that the conditions of mutual trading were not being met by some providers. During that review, the Inland Revenue considered whether the necessary legal requirements of mutuality were being met in cases where mutual trading had been claimed.No representations were made to Treasury Ministers during the Inland Revenue review. Inland Revenue held discussions with the representative body of these providers, and offered not to apply the changed treatment retrospectively and to allow a grace period for the providers to decide how to operate in future. No assessment can be made of the impact of this review, which will depend on decisions taken by individual providers.