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Small Companies Tax Relief

Volume 403: debated on Monday 14 April 2003

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To ask the Chancellor of the Exchequer how many married couples' associated companies were affected in (a) 1996, (b) 1999 and (c) 2002 by the status of small companies tax relief introduced under the Finance Act 1972. [108670]

There are many ways in which companies are regarded as being under common control and it is not possible to identify those companies that are associated only because they are under the control of spouses.

To ask the Chancellor of the Exchequer what representations he has received on the status of married couples' associated companies in terms of small companies tax relief introduced under the Finance Act 1972. [108671]

DepartmentNumber of staff with agreement to receive paid leave for union dutiesNumber of days allocated in 2002–03Cost to public funds in 2002–03 (£)
Debt Management Office1000
Office of Government Commerce856242,293
HM Treasury1251561,000
HM Customs and Excise25017,6002,500,000
Inland Revenue22851,30045,449,201
National Savings and Investments225225
Royal Mint514296
Government Actuary's Department64944,845
Valuation Office Agency2083,260196,482
Office for National Statistics1182785,000
1The Debt Management Office has no formal agreement in place for paid leave to undertake union duties and there was no cost to DMO in this respect in 2002–03.
2Each individual is allocated up to 56 days per working year for union duties. This is a notional number of days based on the average working year of 225 days. Staff may take up to 25 per cent, of the working year to undertake union duties. No instances have been recorded where this allocation has been exceeded. The average number of working days in the year is 225. This takes account of annual leave, privilege days, bank holidays and weekends.
3Total number of days allocated.
4Data from the Inland Revenue is for 2001–02, the last financial year for which this information is available.
5There is no cost to public funds from paid trade union activities at the Royal Mint since it is an Executive Agency and Trading Fund, which is not in receipt of "vote" funding. The Royal Mint is a net contributor to HM Treasury.