To ask the Chancellor of the Exchequer if he will estimate the cost to the Exchequer of (a) a 20 per cent. marginal rate band under £500,000 and (b) a £500,000 allowance for inheritance tax for each year to 2010-11; and if he will make a statement. (80664)

I refer the hon. Gentleman to the answers I gave him on 18 May 2006, Official Report, column 1134W, and on 27 June 2006, Column 371W.

To ask the Chancellor of the Exchequer, pursuant to the answer of 26 June 2006, Official Report, column 94W, on inheritance tax, (1) if he will place in the Library a copy of the guidance that informs Departments that it is normal procedure not to publish preliminary regulatory impact assessments; (82040)

Guidance on how and when regulatory impact assessments should be carried out is publicly available on the Cabinet Office website:

http://www.cabinetoffice.gov.uk/regulation/ria/

The decision not to publish preliminary regulatory impact assessments took full account of the criteria contained in the Cabinet Office guidance on when such assessments should be conducted, and when they are not required. To determine whether a change falls within the criteria or not, a preliminary assessment is undertaken. Where the preliminary assessment shows the impact falls outside the criteria, it is taken no further.