I have been asked to reply.
The landfill tax, climate change levy and aggregates levy were introduced with offsetting cuts in employers’ national insurance contributions (NICs). The information requested is shown in the following tables.
Landfill tax (LFT) revenue and value of 0.2 percentage point cut in main rate of employers’ NICs£ millionLFT revenue1 Approximate value of 0.2pp cut in main rate of employers’ NICs in 1997-9821996-973170—1997-983525501998-993236101999-00442n/a2000-01476n/a2001-02508n/a2002-03538n/a2003-04638n/a2004-05668n/a2005-06743n/a2006-0740.8 billionn/a n/a = Not available1 On accruals basis. Based on LFT declared on trader returns 2 Source: Based on HM Treasury Tax Ready Reckoner3 From October 19964 Expected
Landfill tax was introduced with an offsetting 0.2 percentage point cut in the main rate of employer NICs from 1997-98. It is not possible to calculate the effects of the compensation for the landfill tax on employer NICs after 1999 due to structural changes to employers’ NICs.
£ million CCL revenue1 Approximate value of 0.3 pp cut in employers’ NICs2 2001-02 771 1,035 2002-03 826 1,125 2003-04 816 1,185 2004-05 753 1,215 2005-06 738 1,275 2006-07 30.7 billion 1,350 1 On accruals basis. Based on CCL declared on trader returns 2 Source: Based on HM Treasury Tax Ready Reckoner 3 Expected
£ million AL revenue1 Approximate value of 0.1 pp cut in employers’ NICs2 2002-03 309 375 2003-04 340 395 2004-05 334 405 2005-06 323 425 2006-07 30.3 billion 450 1 On accruals basis. Based on AL declared on trader returns 2 Source: Based on HM Treasury Tax Ready Reckoner 3 Expected