asked the Minister for the Civil Service what is the cost of transport for Ministers and officials to and from Brussels and Luxembourg over the last year to the latest available date.

The cost of travel in a full year for Ministers and officials to and from EEC institutions in Brussels and Luxembourg is about £200,000. These travelling expenses are refunded by the EEC, except for occasional charter flights by Ministers where refunds are limited to commercial rates.

asked the Minister for the Civil Service if he has yet come to a decision on the future of the Civil Service College in Edinburgh.

No.

asked the Secretary of State for Energy if he will publish details and rates of concessions given by industries for which he is responsible to employees, including concessionary coal, and at what wage or salary rate, for both blue coated and manual workers as against white collared staff and supervisory grades.

I am asking the chairmen of the nationalised industries for which my right hon. Friend is responsible to write to the hon. Member.

asked the Secretary of State for Energy when he will remove the fuel surcharges from gas and electricity.

Fuel cost adjustments, which apply only to electricity tariffs, are the responsibility of the electricity boards.

asked the Secretary of State for Energy (1) how much money the Government or any of their agencies or corporations have provided for exploration and/or development of oil and natural gas in the North Sea;(2) if he will indicate the source of past and current funds for the exploration and development of North Sea oil and gas resources, giving the percentage contribution (

Total expenditure on North Sea exploration and development to the end of 1975 is estimated at £3,600 million. Expenditure in this period by NCB (Exploration) Ltd. and by Gas Council (Exploration) Ltd., subsidiaries of the National Coal Board and the British Gas Corporation respectively, was £211 million, about 6 per cent. of the total. The remaining 94 per cent. was contributed by private sector bodies. It is estimated that total cumulative expenditure will have risen to about £5,500 million by the end of 1976. No estimate of the contribution that will be made to this year's expenditure by public and private sector bodies respectively is at present available.

asked the Secretary of State for Energy what use has been made by him of the powers provided by Section 42 (Loans etc. to promote development of United Kingdom petroleum resources) of the Petroleum and Submarine Pipe-lines Act 1975.

Guarantees have been given for borrowings for Ranger Oil (UK) Ltd. for the Ninian oil field—up to $20 million—and to Tricentrol Thistle Development Ltd. for the development of the Thistle Oilfield—up to £60 million. I would refer the hon. Member to my hon. Friend's replies of 25th November 1975—[Vol. 901, c. 87]—to my hon. Friend the Member for Glasgow, Springburn (Mr. Buchanan) and of 16th March 1976—[Vol. 907, c. 488–90]—to my hon. Friend the Member for Whitehaven (Dr. Cunningham) for the details of these transactions.

asked the Secretary of State for Energy what is the latest subsidy per ton of coal produced in the United Kingdom and in each of the coal producing countries in the EEC.

The following are the overall levels of aid to Community coal industries proposed by member Governments for 1975—1975–76 for the United Kingdom—and approved by the Commission:

	Total aid proposed	Per metric ton of coal produced
	£m	£
Belgium	57	7·0
France	100	4·3
Germany	195	1·9
United Kingdom	47	0·4

The figures reflect the wide variations in conditions, costs and prices between the four national coal industries, and different methods of financing investment and social provisions.

asked the Secretary of State for Energy what progress is being made in opening up export markets for Scottish coal in the EEC; what is the annual level of Scottish coal exports to the Community at the nearest available date; and how this compares with the year before entry.

The National Coal Board is making every effort to increase exports, and its main markets have always been in EEC countries. But competition is severe, particularly when demand is weak as at present, and unless prices are truly competitive there is little chance of securing new business. Scottish coal has traditionally supplied the home market and no significant quantities have been exported since 1971–72.

asked the Secretary of State for Energy whether he will formally request the EEC Commission or the Council of Ministers to reduce the EEC's intake of coal from third countries in favour of Scottish coal.

It is agreed Community policy to allow free access to third country coal with the understanding that it should not unfairly displace indigenous Community coal. There is an arrangement for the regular monitoring of third country imports in which we participate fully. If my hon. Friend has any evidence that Scottish coal is being unfairly displaced from traditional Community outlets by third country coal perhaps he would send it to me. But the Treaty of Paris does not permit special treatment in favour of any particular coal-producing country in the European Coal and Steel Community.

asked the Secretary of State for Energy what is his estimate of third country coal imports by Great Britain's eight partners in the EEC.

Published figures show that imports of coal by our EEC partners totalled 35 million tons in 1975. An estimate prepared by the Commission suggests that even if Community coal production can be maintain at its present overall level imports of third country coal are likely to have to rise to 50 million tons a year by 1985.

asked the Secretary of State for Energy what proportion and what tonnage of oil supplies for the United Kingdom is routed round the Cape of Good Hope; by how much the figures have changed in the past five years; and by how much it is anticipated that they will alter in the next five years, and the following five years.

In 1975 crude oil imports to the United Kingdom shipped direct from the Gulf, and therefore almost entirely routed round the Cape of Good Hope, were just under 63 million tons or 72 per cent. of total crude oil imports. In 1970 the figures were respectively 58 million tons and 57 per cent. In addition 7 million tons in 1975 and a little over 4 million tons in 1974 arrived in the United Kingdom after transhipment en route, almost entirely in the Netherlands and Ireland. Most of this oil also originated in the Gulf, but a detailed analysis would take an inordinate amount of official effort.The availability of North Sea oil will cause a marked reduction in the amount of crude oil imported into the United Kingdom. It is not possible to make firm estimates of the proportion of these imports which will arrive via the Cape five or 10 years hence as this will depend on a complex inter-relation of the United Kingdom demand and production of oil and factors affecting the various possible sources of imported oil and transport routes from them.

asked the Secretary of State for Energy what action is being taken to ensure that fuel prices will not badly affect retirement pensioners and others on low incomes next year, and that official talks are held for future action to help the aged and others to meet their fuel bills.

The uprating of pensions and supplementary benefits already announced for November will make a major contribution. The Government will consider whether further action is required when they have considered the Third Report of the Select Committee on Nationalised Industries and other relevant official and independent studies.

asked the Secretary of State for Energy what international agencies have been consulted about potential dangers in tritium production.

The radiological protection standards which will be imposed for tritium production are those recommended by the International Commission on Radiological Protection. The Commis- sion co-operates closely with other relevant international organisations, including the World Health Organisation and the International Atomic Energy Agency.

asked the Secretary of State for the Home Department what was the total annual cost of the prison service in England and Wales in each of the past 10 years.

The following table gives information for the financial years 1965–66 to 1974–75:

Years	£ million (at current prices)
1965–66	31·4
1966–67	32·9
1967–68	38·9
1968–69	46·1
1969–70	54·1
1970–71	62·5
1971–72	78·2
1972–73	88·4
1973–74	103·8
1974–75	144·7

Comparable information for the year 1975–76 is not yet available.These figures include allied service expenditure and capital expenditure on building and plant. They do not include the cost of the headquarters administration of prisons up to the financial year 1974–75 when it was included in the total for Home Office Departments and is not identifiable; for 1974–75 however £6·7 million for this item is included.

asked the Secretary of State for the Home Department how many persons have been employed in the prison service in England and Wales in each of the past 10 years.

At 1st January each yar the totals were:

1967	12,761
1968	13,916
1969	14,796
1970	15,766
1971	16,592
1972	17,823
1973	18,869
1974	18,751
1975	19,698
1976	21,179

asked the Secretary of State for the Home Department what proposals Her Majesty's Government have for the reform of the law relating to squatting in the light of the Law Commission report on conspiracy.

I refer the hon. and learned Member to the reply my right hon. Friend gave to a Question by my hon. Friend the Member for Newcastle-under-Lyme (Mr. Golding) on 1st April.—[Vol. 908, c. 559.]

asked the Secretary of State for the Home Department whether he is wholly satisfied with the present prosecution system in England and Wales; and, if not, what alternative he has in mind.

I have no present plans for proposing a change in the prosecution system, but I keep the question under review.

asked the Secretary of State for the Home Department what has been the increase in fire service wage rates for each designated rank under the current wages policy; if these increases are consolidated in basic rates; and if future increases under the next round to July 1977 will be consolidated or treated as a threshold payment.

Under current pay policy £6 per week supplements for all whole-time operational ranks in the fire service up to the rank of assistant chief officer have been negotiated by the National Joint Council for Local Authorities' Fire Brigades. Assistant chief fire officers' supplements are subject to the £8,500 cut off. None of the supplements has been consolidated in basic rates. We cannot anticipate the outcome of future pay negotiations in the council.

asked the Secretary of State for the Home Department what proposals he has for building new penal institutions or making major extensions to existing institutions in England and Wales.

The current building programme will provide 5,000 additional places in Prison Department establishments by 1980–81, of which 900 will be in major extensions to existing establishments.

asked the Secretary of State for the Home Department what is his estimate of the prison population for 1978 to 1980.

As indicated in the White Paper on Public Expenditure to 1979–80 (Cmnd. 6393, page 83, Table B), it is currently assumed that the total number of persons held in prisons in England, Wales and Scotland will rise to 47,400 in 1978–79 and to 47,900 in 1979–80. Of these, 41,820 and 42,190, respectively, are expected to be in prisons in England and Wales.

asked the Secretary of State for the Home Department how many additional prison places are being built or made available by converting existing buildings.

5,000 in England and Wales in the five-year period ending 1980–81.

asked the Secretary of State for the Home Department if he will ensure that copies of explanatory literature relating to the Sex Discrimination Act are available in HMSO, Cardiff.

No. Government bookshops stock only items for sale. Literature relating to the Sex Discrimination Act, including the guide published by our Department, is issued free and is available from any local employment office or job centre of the Employment Services Agency, any unemployment benefit office of the Department of Employment or from the Equal Opportunities Commission.

asked the Secretary of State for the Home Department what control is currently exercised over the sale and use of Taser devices.

The Taser device is regarded as a prohibited weapon under Section 5 of the Firearms Act 1968. No authority has been issued for its purchase, sale or possession.

asked the Secretary of State for the Home Department (1) whether he will now instruct the Metropolitan Police that tape recordings of interviews during the course of investigations into suspected criminal offences shall be taken only with the written consent of the person being interviewed, and that a copy of any recording shall be made available on request to the person whose remarks are being recorded;(2) whether he will now instruct the Metropolitan Police to cease making secret tape recordings of interviews in the course of inquiries into suspected criminal offences.

No.

asked the Secretary of State for the Home Department on how many occasions in each of the last five years Metropolitan Police officers have made secret tape recordings of interviews in the course of investigations into suspected criminal offences.

I regret that this information is not available.

asked the Secretary of State for the Home Department who authorised Scotland Yard officers to take secret tape recordings of interviews during the course of inquiries into suspected criminal offences; and for how long this practice has been in force.

This is a matter within the discretion of the commissioner, and my authority is not required. I understand that tape recorders have been available for use by the Metropolitan Police at least since 1956.

POST 1976 REGIME (TAKING INTO ACCOUNT 1976 BUDGET PROPOSALS)
				Lifetime Gifts		Death
				CGT	CTT		CTT
Acres				(at 30 per cent.)	One owner	Owned equally by husband and wife	One owner
100	…	…	…	—	1,544	167	3,087
150	…	…	…	—	3,879	1,252	7,759
200	…	…	…	—	6,965	3,087	13,930
250	…	…	…	—	10,384	5,256	20,769
300	…	…	…	1,395	14,139	7,759	28,275
400	…	…	…	4,245	24,315	13,930	45,620
500	…	…	…	7,095	37,244	20,769	64,800

asked the Secretary of State for the Home Department how many serving police officers and of what rank within the Metropolitan Police are able to converse in Cantonese; and how many experts in the Cantonese language are available to the police within the area served by the Metropolitan Police.

Three constables, three sergeants and an inspector in the Metropolitan Police have some knowledge of Cantonese. The services of five civilian interpreters are also available.

asked the Secretary of State for the Home Department how many parking fines were excused on behalf of the Diplomatic Corps from January 1976 to the latest available date.

Police records show that 11,730 fixed penalty notices were cancelled on grounds of diplomatic immunity in January and February 1976.

asked the Chancellor of the Exchequer if as a result of the Budget he will bring up to date the answers he gave on 24th March 1976 and 31st March 1976 to questions [Official Report, c. 214 and c. 494, respectively], asked by the hon. Member for Brecon and Radnor.

The revised figures for the capital transfer tax payable on seven illustrative farms, taking into account the Budget proposals for business and agricultural relief, are set out below; the capital gains tax figures are unchanged, but are included for completeness.

asked the Chancellor of the Exchequer if he will estimate for the current tax year and for 1975–76 the revenue forgone by age exemption—married couples. and the percentage of this which is at higher rates of tax.

The estimates for the cost of the married age allowance are £140 million for the current year and

			Revenue forgone (£ million)		Percentage at higher rates*
			1975–76	1976–77†	1975–76	1976–77†
Daughter's Service	…	…	10	10	2	2
Dependent Relative—Single Female		…
Dependent Relative—Other	…	…	24	25	2	2
* Relief in excess of relief at the basic rate.
† Assuming the conditional and unconditional tax changes announced in the Budget.

asked the Chancellor of the Exchequer if he will estimate for the current tax year and for 1975–76 the revenue forgone by housekeeper allowance, and the percentage of this which is at higher rates of tax.

The estimated revenue forgone for both the current year and 1975–76 is about £1½ million. The proportions at higher rates are about 4 per cent. and 2 per cent., respectively.

asked the Chancellor of the Exchequer if he will estimate for the current tax year and for 1975–76 the revenue forgone by additional personal allowance, and the percentage of this which is at higher rates of tax.

asked the Chancellor of the Exchequer if he will estimate for the current tax year and for 1975–76 the revenue forgone by age exemption—single persons, and the percentage of this which is at higher rates of tax.

The estimates for the cost of the single age allowance are £85 million for the current year and £80 million for 1975–76. Higher rates of tax do not apply at the levels of income which qualify for age allowance.

asked the Chancellor of the Exchequer if he will estimate for the current tax year and for 1975–76 the revenue forgone by dependent relative allowance, daughter's service, maintained by single woman and other cases, respectively, and the percentage of this which is at higher rates of tax.

the estimates are as follows:

The estimates are as follows:

	1975–76	1976–77†
Revenue forgone (£ million)	30	40
Percentage at higher rates*	1	1
* Relief in excess of relief at the basic rate.
† Assuming the conditional and unconditional tax changes announced in the Budget.

asked the Chancellor of the Exchequer if he will estimate for the current tax year and for 1975–76 the revenue forgone by the exemption of interest on certain British Government securities owned by non-residents, and the percentage of this which is at higher rates of tax.

It is estimated that the amounts of interest on British Government securities paid in 1975–76 to non-residents other than central monetary institutions was about £100 million, excluding discount on Treasury Bills. Tax on this amount at the basic rate would be £35 million. I regret that no information is available on which to base an estimate of the cost of exemption from higher rates of income tax. The £140 million paid to central monetary institutions would be exempt under international law even if the specific exemption of interest on British Government securities was removed.

			Revenue forgone (£ million)		Percentage at higher rates*
			1975–76	1976–77†	1975–76	1976–77†
Child over 16	…	…	100	130	10	10
Child 11 and not over 16	…	…	380	450	4	5
Child not over 11	…	…	770	930	3	3
* Additional relief in excess of relief at the basic rate.
† Assuming the conditional and unconditional tax changes announced in the Budget.

asked the Chancellor of the Exchequer if he will publish a table showing, for each tax year since 1970–71 and including 1976–77, the weekly value of tax refunds and the maximum number of weeks for which they may be payable to an unemployed married man with two children who previously earned

Year						Weekly earnings*	Weekly rate of rebate	Maximum number of weeks for which rebate will run
						£	£
(a) Average earnings
1970–71	…	…	…	…	…	26·7	4·90	22
1971–72	…	…	…	…	…	29·5	5·20	21
1972–73	…	…	…	…	…	32·8	6·20	19
1973–74	…	…	…	…	…	38·1	6·15	23
1974–75	…	…	…	…	…	43·6	7·95	23
1975–76	…	…	…	…	…	55·7	8·80	28
1976–77†	…	…	…	…	…	64·6	10·50	27
1976–77‡	…	…	…	…	…	64·6	9·65	29
(b) Three-quarters average earnings
1970–71	…	…	…	…	…	20·0	4·90	12
1971–72	…	…	…	…	…	22·1	5·20	11
1972–73	…	…	…	…	…	24·6	6·20	8
1973–74	…	…	…	…	…	28·6	6·15	14
1974–75	…	…	…	…	…	32·7	7·95	13
1975–76	…	…	…	…	…	41·8	8·80	20
1976–77†	…	…	…	…	…	48·5	10·50	19
1976–77‡	…	…	…	…	…	48·5	9·65	22
(c) Half average earnings
1970–71 to 1974–75	…	…	…	…	…		No tax liability
1975–76	…	…	…	…	…	27·9	8·80	5
1976–77†	…	…	…	…	…	32·3	10·50	3
1976–77‡	…	…	…	…	…	32·3	9·65	7
* Weekly earnings are the New Earnings Survey estimates of the average earnings of full-time male manual workers in all industries and services in April of each year.
† Assumes conditional and unconditional Budget proposals.
‡ Assumes unconditional Budget proposals only.

asked the Chancellor of the Exchequer if he will estimate for the current tax year and for 1975–76 the revenue forgone by child allowance over 16 years, 11 to 16 years and under 11 years, respectively, and the percentage of this which is at higher rates of tax.

The estimates are as follows:(a) 100 per cent, of average manual earnings (b) 75 per cent, of average manual earnings and (c) 50 per cent, of average manual earnings; and if he will distinguish for the current year between the position which will obtain if there is acceptance of a 3 per cent, pay ceiling and the position if this ceiling is not accepted.

The figures are given in the table below:

asked the Chancellor of the Exchequer if he will publish a table showing for a married couple with two children not over 11 years of age the weekly value of tax refunds during sickness and unemployment and the number of weeks for which these refunds will continue, assuming eligibility to benefit commences in weeks 10, 20, 30, 40 and 50 of the tax year and that previous weekly earnings were £30, £40, £50, £60 and £70.

Assuming the conditional and unconditional tax allowances proposed for 1976–77, the average weekly rate of tax rebate for a married man with two children not over 11 would be approximately £10·50. The maximum number of weeks for which refunds at this rate would continue, is as follows:

	Maximum number of weeks rebate, where employement ceased in week:
Weekly earnings	10	20	30	40	50
£	£	£	£	£	£
30*	—	—	—	—	—
40	3	6	10	12	2
50	6	13	20	12	2
60	10	20	22	12	2
70	13	26	22	12	2
* No tax liability 1976–77.

asked the Chancellor of the Exchequer if he will estimate the loss in revenue for 1976–77 which would occur if investment increase surcharge were not charged on the first £2,000 of income.

,1973–74
Earnings			Tax	NI	Tax as percentage of earnings	NI as percentage of earnings
			£	£
£1,500	…	…	129·54	95·03	8·6	6·3
£2,000	…	…	279·54	119·40	14·0	6·0
£2,500	…	…	429·54	143·58	17·2	5·7
£3,000	…	…	579·54	151·38	19·3	5·0
£3,500	…	…	729·54	151·38	20·8	4·3
£4,000	…	…	879·54	151·38	22·0	3·8
£5,000	…	…	1,179·54	151·38	23·6	3·0
£6,000	…	…	1,479·54	151·38	24·7	2·5

1976–77(*)
Earnings					Tax	NI	Tax as percentage of earnings	NI as percentage of earnings
£					£	£
2,452	…	…	…	…	313·95	140·99	12·8	5·8
3,270	…	…	…	…	600·25	188·03	18·4	5·8
4,087	…	…	…	…	886·20	235·00	21·7	5·8
4,905	…	…	…	…	1,172·50	282·04	23·9	5·8
5,722	…	…	…	…	1,458·45	284·44	25·5	5·0
6,540	…	…	…	…	1,744·75	284·44	26·7	4·3
8,175	…	…	…	…	2,460·00	284·44	30·1	3·5
9,810	…	…	…	…	3,315·25	284·44	33·8	2·9

Assuming that investment income above £2,000 were charged at 15 per cent. the cost for 1976–77 would be about £40 million.

asked the Chancellor of the Exchequer if he will estimate for the current tax year and for 1975–76 the revenue forgone by registered blind persons allowance, and the percentage of this which is at higher rates of tax.

The estimate for both years is about £1½ million. The proportion at higher rates is negligible.

asked the Chancellor of the Exchequer what was the income tax and national insurance liability, in money terms and as a percentage of gross earnings, in 1973–74 for a married couple with two children not over 11 years of age who earned £1,500, £2,000, £2,500, £3,000, £3,500, £4,000, £5,000 and £6,000; and what will be their tax liability in 1976–77, assuming in the first case that their gross earnings have kept up with inflation since April 1973 and in the second case that their gross earnings have kept in line with the DEP earnings index.

Assuming the tax rates and allowances proposed for 1976–77, the figures are as follows:

asked the Chancellor of the Exchequer if he will estimate the revenue which would be gained in 1976–77 if the next £4,000 of taxable income in excess of the first £500 were charged at a tax rate of 40 per cent.

The estimated additional yield for 1976–77 is about £1,700 million. It has been assumed that taxable income between £4,500 and £5,500 is also charged at 40 per cent. and that thereafter the rates proposed in the Budget apply.

Allowance				Level of 1973–74 allowance	1973–74 allowance revalued at March 1976 prices	Allowances proposed for 1976–77
				£	£	£
Single person	…	…	…	595	973	735*
Married couple	…	…	…	775	1,267	1,085*
Child allowance:
not over 11	…	…	…	200	327	300
over 11, not over 16	…	…	…	235	384	335
over 16	…	…	…	265	433	365
Additional personal allowance	…	…	…	130	213	350*
* Conditional.

The calculations take account of the increase in the general index of retail prices between April 1973 and March 1976, the latest available date.

asked the Chancellor of the Exchequer if he will take steps to modify Section 15 of the Finance Act 1975 in order to provide tax relief for hoteliers who are lessors of their premises, in relation to the cost of installing fire precautions.

Section 17 of the Finance Act 1974 and Section 15 of the Finance Act 1975 provide tax relief for

asked the Chancellor of the Exchequer if he will publish a table comparing the value of personal and child tax allowances in 1973–74 with the allowances, conditional and unconditional, proposed for 1976–77 and with the rates of allowance which would now be necessary in order to keep up with inflation since April 1973.

The figures are as follows:a taxpayer carrying on the trade of hotelier who incurs fire safety expenditure on his trade premises in complying with the requirements of a lire authority under Section 5(4) of the Fire Precautions Act 1971. I do not think it would be appropriate to extend this relief to taxpayers who are not carrying on a trade.

asked the Chancellor of the Exchequer what passes are issued by Her Majesty's Customs in Northern Ireland for persons, vehicles or freight entering the United Kingdom from the Irish Republic; and what Customs examinations now take place in Northern Ireland.

Persons living within five miles of either side of the border may make application for a Customs pass to permit them to drive a private vehicle across the border on an unapproved road. Such a pass permits the holder to cross the border on an unapproved road for limited purposes and subject to conditions. Customs passes are not required for commercial vehicles, for freight, or for the use of private vehicles on approved roads. The scale of Customs examination of cross border traffic is on the same basis as in other parts of the United Kingdom.

asked the Chancellor of the Exchequer what was the total amount of tax relief allowed on mortgage interest payments in the current year and for each of the past five years.

The estimated cost of tax relief in respect of mortgage interest payments for the five years up to 1975–76 is as follows:

	£ million
1971–72	310
1972–73	365
1973–74	510
1974–75	695
1975–76	865

An estimate for the current year is not yet available.

asked the Chancellor of the Exchequer what representations he has received from British Airways staff about his proposal to tax concessionary air fares.

I have received a number of representations on this matter.

asked the Chancellor of the Exchequer which other OECD countries, as well as the United Kingdom, have fashioned policies for economic recovery based on export-led growth; and if he will estimate the growth required in world trade to meet the combined export efforts of these countries.

Most of those other OECD countries with current account imbalances would naturally regard increases in net exports as a desirable policy objective. These include, for example, Italy and a number of the smaller countries. But these objectives are seldom expressed in terms of precise targets and it is therefore impossible to estimate the required growth in world trade which would be necessary to satisfy them.

asked the Chancellor of the Exchequer when he expects that the double taxation treaty with Spain will be ratified.

The treaty has been laid before Parliament as a Schedule to a draft Order in Council. Instruments of ratification would normally be exchanged within some weeks after the necessary Parliamentary approval and the making of the Order in Council.

asked the Chancellor of the Exchequer what further measures Her Majesty's Government have taken to strengthen the £ sterling; if he is satisfied with the present measures to control the outflow of capital from Great Britain; and, if not, what action he is prepared to take.

The agreement reached with the TUC on 5th May has been welcomed abroad and has already strengthened confidence in the pound. I consider that existing exchange controls over capital movements from the United Kingdom are generally satisfactory for our present policy objectives, although some aspects are under review.

asked the Chancellor of the Exchequer if he will publish a table showing the total wage and salary bill in the public sector in 1975–76, distinguishing between the Civil Service, Armed Forces, local government, teachers, National Health Service, water authorities, police and fire services, and the nationalised industries; and if he will give comparative figures for 1960–61, 1965–66 and 1970–71.

The information readily available relates to calendar years and to income from employment, including

			1960	1965	1970	1974	1975*
Her Majesty's Forces	…	…	471	554	799	1,314	1,582
National Health Service	…	…	402	612	926	2,021	2,831
Other Central Government		…	900	864	1,254	2,244	2,957
Teachers	…	…	384	624	962	1,873	8,500
Police and fire services	…	…	121	191	334	680
Other local government	…	…	628	976	1,568	3,097
Water authorities	…	…	—	—	—	114	217
Other public corporations		…	1,435	2,138	3,067	5,356	‡
Total	…	…	4,341	5,959	8,910	16,699	‡
* Provisional.
† From 1st April 1974.
‡ Not available.

Comparisons between the years shown are affected by changes in coverage, including in particular (

asked the Chancellor of the Exchequer what was the total amount paid by an average family—two adults and two children—earning £50 or less a week, on VAT, based on the proportions of family expenditure in the 1974 Family Expenditure Survey in 1973–74; and what is the analogous figure for the latest available date.

I take it that the hon. Member is asking for estimates of the VAT that would have been paid in 1974 if the coverage and rates of tax had been the same as in 1973–74 and 1975–76. On this basis it is estimated that the average amounts of VAT that would have been paid by households of 2 adults and 2 children with income before taxes and benefits of £50 a week or less were about £1·65 a week and £1·85 a week, respectively. The average amounts of VAT paid by these households in 1974 was about £1·75 a week. This differs from the reply given to the hon. Member on 29th April which, as I explained to him in my letter of 13th May, excluded VAT charged on expenditure on drink, tobacco and petrol.

asked the Chancellor of the Exchequer when a reply will be sent to the letter dated 7th March 1976 and addressed to the Financial Secretary to the Treasury by the hon. Member for Goole about the income tax problems of two of his constituents.

I replied to my hon. Friend on 14th May and I regret the delay involved in this case.

asked the Chancellor of the Exchequer what criteria Her Majesty's Customs and Excise employ when deciding whether or not to prosecute in cases when they suspect that birds, animals or animal skins have been imported in breach of the relevant regulations.

Where animals, birds or animal skins are imported contrary to a prohibition or restriction imposed for conservation reasons, Her Majesty's Customs and Excise prosecute in cases where the evidence is sufficient to support proceedings for an offence under the Customs and Excise Act 1952. They would exercise their powers to compound proceedings under section 288 of the Act only in exceptional circumstances.

asked the Chancellor of the Exchequer how many reports of alleged illegal importation of birds of prey were made to Her Majesty's Customs and Excise in the years 1971, 1972, 1973, 1974 and 1975; how many of these were investigated; and how many were prosecuted.

As far as can now be ascertained five reports alleging illegal importation of birds of prey were received by Her Majesty's Customs and Excise from non-Government sources during the years in question, one report being received during 1971 and four during 1974. Each of these reports was investigated. Seizure and prosecution resulted in one case, the defendant being fined, and a seizure was made in another case.During the same years, 1971 to 1975, one further successful prosecution was taken, and ten seizures made, by Her Majesty's Customs and Excise as a result of action initiated within that Department.

asked the Chancellor of the Exchequer whether he proposes that roll-over relief for capital gains tax purposes on the sale of compensation stock issued to holding companies on the nationalisation of subsidiaries in the aircraft and shipbuilding industries will be allowed if the proceeds of sale are reinvested by any trading member of its group which reinvests in qualifying assets.

As the Chief Secretary announced in the Budget debates we intend to put down a new clause in Standing Committee of the Finance Bill so as to enable parent or consortium companies with gains arising from the aircraft and shipbuilding nationalisation to make claims for roll over relief if the compensation is invested in qualifying assets [Official Report, 8th April 1976, c. 766]. This will extend to cases where the reinvestment is made by a trading member of the same group.

asked the Chancellor of the Exchequer how many suspected cases of illegal importation of furskins restricted for conservation reasons were reported to Her Majesty's Customs and Excise in the years 1972, 1973, 1974 and 1975; and how many of these cases were investigated and brought to prosecution.

As far as can now be ascertained no cases of suspected illegal importation of furskins restricted for conservation reasons were reported to Her Majesty's Customs and Excise by non-Government bodies during the years 1972, 1973, 1974 and 1975. During these years however seven seizures of furskins were made by Her Majesty's Customs and Excise as a result of action initiated within that Department.

asked the Chancellor of the Exchequer whether he will list the total staff employed by Her Majesty's Customs and Excise in the following years 1931, 1941, 1951, 1961, 1971, 1972, 1973, 1974 and 1975.

The number of staff employed by Customs and Excise at 1st April in each of the years was:

1931	11,813
1941	12,620*
1951	14,620
1961	15,556
1971	17,949
1972	18,607
1973	23,464
1974	25,047
1975	28,598
* Excluding 1,594 staff serving with the Armed Forces.

asked the Chancellor of the Exchequer what representations he has received complaining about the retrospective nature of the stop-loss provisions in Clause 58 of the Finance Bill; and what action he proposes to take in consequence.

Under many share incentive schemes, where the right to stop-loss protection was acquired before 27th March 1974, its implementation cannot give rise to a benefit chargeable under Clause 58 until 1980. This is because waivers of loans on which the interest is eligible for relief are exempted from tax under paragraph 2 of Schedule 8. I accept, however, that there is a good case for removing entirely from the scope of Clause 58 the implementation of stop-loss protection under schemes in which the shares and rights were acquired before 6th April 1976; and a Government amendment to this effect will be moved in Standing Committee. This will mean that paragraph 2 of Schedule 8 becomes otiose in relation to loans waived in the cousre of stop-loss protection; and since there is no good reason for exempting other types of loan waiver, an amendment will be moved to withdraw this paragraph.

asked the Chancellor of the Exchequer if he will list the rate of exchange versus sterling, respectively, on 1st January 1975 and 1st January 1976 of the currencies of those countries shown in the answer of 5th May.

The sterling exchange rates for those countries listed in the earlier answer are not all available for 1st January 1975 and 1st January 1976. The respective rates for dates nearest those requested are:

	January	January
	1975	1976
Australia	1·7690	1·6164
Bahamas	2·3566	2·0378
Bangladesh	18·6893	29·9500
Barbados	4·8000	4·2522
Botswana	1·6189	1·7609
Burma	11·2025	13·3000
Canada	2·3255	2·0625
Cyprus	0·8360	0·7952
Fiji	1·8781	1·7541
Ghana	2·6800	2·3300
Grenada	4·8000	4·8000
Guyana	5·2100	5·1878
India	18·7100	18·0620
Ireland	1·0000	1·0000
Jamaica	2·1361	1·8472
Kenya	16·7942	16·7079
Lesotho	1·6189	1·7609
Malawi	1·9723	16·7079
Malaysia	5·4275	5·2500
Malta	0·8801	0·8172
Mauritius	13·3300	13·3300
New Zealand	1·7841	1·9483
Nigeria	1·4460	1·2806
Pakistan	22·9000	19·7500
Republic of Maldives	Not available	Not available
Sierra Leone	2·0000	2·0000
Singapore	5·4315	5·0447
South Africa	1·6189	1·7609
Sri Lanka	15·5688	15·5688
Sudan	0·8050	0·6850
Swaziland	1·6189	1·7609
Tanganyika*	16·7950	16·7050
The Gambia	4·0000	4·0000
Tonga	1·5765	1·3853
Trinidad and Tobago	4·8000	4·8000
Uganda	16·7995	16·7079
Zanzibar*	16·7950	16·7050
Zambia	1·5107	1·3064
* Now united as Republic of Tanzania.

asked the Chancellor of the Exchequer what proportion of the United Kingdom earnings of invisibles was represented by tourism in 1975; and what was the comparable statistic for the other eight EEC countries.

Gross earnings from tourism represented 10·2 per cent. of the gross invisible earnings of the United Kingdom in 1975. Comparable figures for those EEC countries where information for 1975 is available are: Belgium and Luxembourg, 6·8 per cent.; West Germany, 12·3 per cent.; Italy, 25·1 per cent.; and the Netherlands, 9·4 per cent.

asked the Chancellor of the Exchequer if his Department issues any guidelines to purchasers of tax-loss companies with regard to the period of time over which the tax loss may be used.

No. Section 483 of the Taxes Act contains anti-avoidance provisions to ensure that the benefit of the losses is carried through the change of ownership only if stringent conditions relating to the nature, conduct and scale of the trading activities are satisfied. Provided that these tests are met, the normal rule applies under which there is not time limit placed on the use of the losses.

asked the Chancellor of the Exchequer what borrowing overseas was undertaken by public sector bodies other than Her Majesty's Government between May 1970 and February 1974 and what amount was repaid; and what are the equivalent figures for the period March 1974 to the latest date for which figures are available.

Between May 1970 and February 1974 United. Kingdom public sector bodies, other than Her Majesty's Government, borrowed foreign currencies equivalent to $3·2 billion. During this period repayments were negligible. Between March 1974 and April 1976 the amounts were $5·0 billion and $0·3 million, respectively.

asked the Chancellor of the Exchequer if he will remove from liability to income tax those war widows over the age of 85 years who have not been required to fill in a tax return for over 25 years.

The income tax age allowance already gives people aged 65 or more a higher tax threshold than those of working age, and I do not think that it would be right to increase this advantage for war widows by reference to another age point.

asked the Chancellor of the Exchequer what was the rate of inflation on 1st May 1971, 1972, 1973, 1974, 1975 and 1976 compared with 1st May 1970.

The retail prices index is not collected for the first day of the month. The nearest figure to that date is the index for April. The increase over the previous year to April was:

	Per-cent.
1970	5·6
1971	9·4
1972	6·3
1973	9·2
1974	15·1
1975	21·7
1976	18·9

asked the Chancellor of the Exchequer whether it is the present practice of the Inland Revenue not to assess Ministers as receiving a benefit equivalent to a proportion of the £760,000 annual cost of their Government cars and chauffeurs relating to their use for journeys between their homes and offices; if not, why not; and whether his new proposals for taxing directors and highly paid employees on their business cars will apply equally to Ministers.

Government Ministers are not at present taxed under the special legislation relating to fringe benefits, because it applies only to directors and higher-paid employees of trading concerns. Under the proposals in the Finance Bill the same rules will apply to official cars used by Ministers as to the use of business cars by directors and other higher paid employees.

asked the Chancellor of the Exchequer what he assesses to be the value, in percentage terms, of the tax element in a 90 per cent. fare concession available to airline employees and their families; and if he will publish the basis of calculating this taxable benefit.

I shall let the hon. Member have a reply as soon as possible.

asked the Chancellor of the Exchequer what additional revenue he expects to obtain from his proposals to tax concessionary fares of the staff of British Airways and other British airlines.

I shall let the hon. Member have a reply as soon as possible.

asked the Chancellor of the Exchequer what consultations he has had with the trade unions representing the airline employees whose concessionary fares will be taxed under his current legislative proposals.

My hon. Friend the Under-Secretary of State for Trade is meeting the trade union members of the National Joint Council for Civil Air Transport on Friday 21st May. I am, of course, always ready to receive representations from those affected by proposals in the Finance Bill.

asked the Chancellor of the Exchequer what representations he has received from foreign Governments about the effect on the morale of their United Kingdom-based airline personnnel of his proposals to tax concessionary fares.

None, but I am, of course, always ready to receive representations from those affected by taxation proposals.

asked the Chancellor of the Exchequer what discussions he has had with management of British Airways and other British airlines about the effect on their revenue earnings of his proposals to tax the concessionary fares of airline employees.

We are at present considering representations made by the airlines' managements to the Department of Trade.

asked the Chancellor of the Exchequer how many people, employees of British and foreign airlines, will be affected by his proposals to tax their concessionary air fares.

I shall let the hon. Member have a reply as soon as possible.

asked the Chancellor of the Exchequer what was the positive cash flow into approved superannuation funds in 1975; and what were the corresponding figures for 1970 and 1965.

I shall let the hon. Member have a reply as soon as possible.

asked the Secretary of State for Employment whether he has made an estimate of the number of people leaving British industry to work abroad and whether he will make a statement.

Figures from the International Passenger Survey show that in 1974 about 80,000 working men and 40,000 working women with United Kingdom citizenship left the country to live abroad.

asked the Secretary of State for Employment what is his estimate of the number of persons in the motor car industry who have received the full £6 rise under the current wage policy; and if this payment is consolidated.

So far, about 80,000 workers in the major car manufacturers have settled within the policy for the full £6 with no consolidation.

asked the Secretary of State for Employment (1) what has been the effect of the current flat rate wage policy on differentials in the engineering industry;(2) what has been the effect of the current flat rate wage policy on differentials in the motor car industry.

There has inevitably been some narrowing of traditional differentials.

asked the Secretary of State for Employment how many official meetings he has had in the current year with Mr. Hugh Scanlon, Mr. Jack Jones, Mr. Len Murray, Mr. Clive Jenkins, Sir Campbell Adamson, Lord Watkinson and Mr. David Kelly, respectively.

My right hon. Friend has meetings with trade union, employer and other representatives as and when appropriate.

asked the Secretary of State for Employment if he will list the items—together with appropriate weighting—which make up the retail price index, and if he will also show any changes in the composition of the index made during the past year.

The range of consumer goods and services, together with their weights, which are incorporated in the index for 1976, was published on page 245 of the March 1976 issue of the Department of Employment Gazette. This range of goods and services covered has not been changed during the past year but the weights have been subject to their annual up-dating.

asked the Secretary of State for Employment what progress has been made in the establishment of a departmental statistical service recording accidents at work.

I am informed by the Chairman of the Health and Safety Commission that proposals for new regulations for the reporting of accidents at work are being prepared. Consultation has already taken place with interested parties. The HSE Statistical Service is in the process of planning a new system of recording to include accidents occurring both at places of work covered by existing regulations—and additionally at places which will be covered for the first time by the new regulations. This system will be brought into operation when the proposed new regulations have been approved and come into force.