To ask the Chancellor of the Exchequer, pursuant to the answer of 23 April 2007, Official Report, columns 985-6W, on income tax: tax rates and bands, how the figures quoted for the cost of changes in the rate of income tax relate to those on line 22 of table A1, page 208 of the Budget 2007; and whether the same assumptions have been used. (134661)

The answer of 23 April 2007, Official Report, columns 985-6W, on income tax: tax rates and bands were provided on an accruals basis as stated in the reply. The figures quoted for the cost of changes in the rate of income tax shown on line 22 of table A1, page 208 of the Budget 2007 are based on the same assumptions but have been converted on to a national accounts basis. Paragraph A2.8 of the Financial Statement and Budget Report explains how accruals basis figures are converted on to a national accounts basis.