(2) what estimate his Department has made (a) of the number of companies paying the small companies rate of corporation tax in each of the last four years and (b) the likely number in (i) 2008-09, (ii) 2009-10 and (iii) 2010-11;
(3) what estimate his Department has made of (a) the number of company liquidations among companies paying the small companies rate of corporation tax in each of the last four years and (b) the likely number in (i) 2008-09, (ii) 2009-10 and (iii) 2010-11.
National Statistics showing the number of companies paying at the Small Companies' Rate and the total tax charge are available for 1998-99 to 2006-07 at
http://www.hmrc.gov.uk/stats/corporate tax/11-3-corporation-tax.pdf
Corporation tax receipts are forecast on an aggregate basis and published in the Budget and pre-Budget reports. It is not possible to provide a separate forecast for the number of companies paying at the small companies rate, or the number of liquidations among those companies.