To ask the Chancellor of the Exchequer (1) what effect on the income generated to the Exchequer since 1999 has resulted from the (a) abolition of higher tax relief for vocational training, (b) tax on premiums paid by tenants to landlords to induce tenants to take out a lease and (c) increases to vehicle excise duty from new classes of lorries with 11.5 tonne axle weights; (104640)

The figures relating to vocational training relief (VTR) charges were published in the 1999 Budget report:

http://www.hm-treasury.gov.uk/budget/budget_99/budget_report/bud99_chap01_budgetmeasures.cfm

There was no increase in vehicle excise duty rates relating to the increase in maximum lorry drive axle weights from 10.5 tonnes to 11.5 tonnes. Vehicle excise duty for trucks was reformed in 2001, when rates for lorries were cut by up to 50 per cent.

The estimated yield from the abolition of the foreign earnings deduction is available in the HM Treasury’s publication (HC620) “Financial Statement and Budget Report 1998”, table C.1 ‘The Budget Measures’. A copy of which can be found on the HM Treasury website at:

http://www.hm-treasury.gov.uk/budget/budget_1998/budget1998_budget_report/bud98_budmeas_annexc.cfmin