The Affordability of Alcoholic Beverages in the European Union Understanding the Link Between Alcohol Affordability, Consumption and Harms

Total Page:16

File Type:pdf, Size:1020Kb

The Affordability of Alcoholic Beverages in the European Union Understanding the Link Between Alcohol Affordability, Consumption and Harms THE ARTS This PDF document was made available from www.rand.org as a public CHILD POLICY service of the RAND Corporation. CIVIL JUSTICE EDUCATION ENERGY AND ENVIRONMENT Jump down to document6 HEALTH AND HEALTH CARE INTERNATIONAL AFFAIRS The RAND Corporation is a nonprofit research NATIONAL SECURITY POPULATION AND AGING organization providing objective analysis and effective PUBLIC SAFETY solutions that address the challenges facing the public SCIENCE AND TECHNOLOGY and private sectors around the world. SUBSTANCE ABUSE TERRORISM AND HOMELAND SECURITY TRANSPORTATION AND INFRASTRUCTURE Support RAND WORKFORCE AND WORKPLACE Browse Books & Publications Make a charitable contribution For More Information Visit RAND at www.rand.org Explore RAND Europe View document details Limited Electronic Distribution Rights This document and trademark(s) contained herein are protected by law as indicated in a notice appearing later in this work. This electronic representation of RAND intellectual property is provided for non-commercial use only. Unauthorized posting of RAND PDFs to a non-RAND Web site is prohibited. RAND PDFs are protected under copyright law. Permission is required from RAND to reproduce, or reuse in another form, any of our research documents for commercial use. For information on reprint and linking permissions, please see RAND Permissions. This product is part of the RAND Corporation technical report series. Reports may include research findings on a specific topic that is limited in scope; present discus- sions of the methodology employed in research; provide literature reviews, survey instruments, modeling exercises, guidelines for practitioners and research profes- sionals, and supporting documentation; or deliver preliminary findings. All RAND reports undergo rigorous peer review to ensure that they meet high standards for re- search quality and objectivity. The affordability of alcoholic beverages in the European Union Understanding the link between alcohol affordability, consumption and harms Lila Rabinovich, Philipp-Bastian Brutscher, Han de Vries, Jan Tiessen, Jack Clift, Anais Reding Prepared for the European Commission DG SANCO EUROPE The research described in this report was prepared for the European Commission. The opinions expressed in this study are those of the authors and do not necessarily reflect the views of the European Commission. The RAND Corporation is a nonprofit research organization providing objective analysis and effective solutions that address the challenges facing the public and private sectors around the world. RAND’s publications do not necessarily reflect the opinions of its research clients and sponsors. R® is a registered trademark. © Copyright 2009 European Commission All rights reserved. No part of this book may be reproduced in any form by any electronic or mechanical means (including photocopying, recording, or information storage and retrieval) without permission in writing from the European Commission. Published 2009 by the RAND Corporation 1776 Main Street, P.O. Box 2138, Santa Monica, CA 90407-2138 1200 South Hayes Street, Arlington, VA 22202-5050 4570 Fifth Avenue, Suite 600, Pittsburgh, PA 15213-2665 Westbrook Centre, Milton Road, Cambridge CB4 1YG, United Kingdom RAND URL: http://www.rand.org RAND Europe URL: http://www.rand.org/randeurope To order RAND documents or to obtain additional information, contact Distribution Services: Telephone: (310) 451-7002; Fax: (310) 451-6915; Email: [email protected] Preface Alcohol has historically been consumed in an unproblematic way by many people across the European Union (EU). However, a significant proportion of alcohol consumption is problematic and generates harms for individuals and societies. Europe has the highest proportion of drinkers and the highest levels of alcohol consumption per population in the world. The high levels of alcohol consumption recorded in the EU have been linked to a number of public health and other problems, including violence and crime, diseases such as liver cirrhosis, lost productivity and absenteeism, family breakdown and accidental deaths. In spite of extensive evidence that raising alcohol prices reduces consumption on a societal level, the trend is that the real price of alcoholic beverages and the real value of alcohol taxation are decreasing across the EU. Against this background DG SANCO commissioned RAND Europe to conduct a study of the affordability of alcohol products across the EU, and of the potential impacts of affordability on harmful use of alcohol. On this basis, the study is intended to provide evidence on whether alcohol affordability could be a useful policy lever to public authorities seeking to reduce harmful alcohol consumption in Europe. In order to do this, the study: 1) examines the link between the affordability of alcoholic beverages, alcohol consumption and alcohol-related harms; 2) examines the impact of cross-border tax-driven or competition-driven price differentials; and 3) investigates the policy levers that can influence the affordability of alcohol, by providing an overview of current alcohol pricing policies in place across the EU. The main findings of this study are as follows: • The real value of the EU alcohol minimum excise duty rates, and of Member States’ (MS) alcohol taxation, has decreased since the mid-1990s in most EU countries; • Alcoholic beverages have become more affordable in most EU countries since the mid-1990s – in some countries by over 50%; • There is a positive relationship between alcohol affordability and alcohol consumption in Europe; • There is a positive relationship between alcohol consumption and three types of harms, namely traffic injuries, traffic deaths and liver cirrhosis; iii • Cross-border alcohol consumption due to tax (and price) differentials can lead to increases in alcohol consumption in the higher-price country and increases in alcohol harms. RAND Europe is an independent, not-for-profit research organisation that aims to serve the public interest by improving policymaking and informing public debate. Its clients are European governments, institutions and firms with a need for rigorous, impartial, multi- disciplinary analysis. This report has been peer reviewed in accordance with RAND’s quality assurance standards (see http://www.rand.org/about/standards/) and therefore may be represented as a RAND Europe product. For more information on RAND Europe or this document, please contact: Lila Rabinovich RAND Europe Westbrook Centre Milton Road CB4 1YG Cambridge UK Tel: + 44 1223 353 329 Email: [email protected] iv Contents Table of Figures ..........................................................................................................vii Table of Tables ............................................................................................................ ix List of acronyms ......................................................................................................... xi Executive summary .................................................................................................. xiii Acknowledgements .................................................................................................. xix CHAPTER 1 Introduction .................................................................................... 1 1.1 The challenge of harmful alcohol consumption ................................................. 1 1.2 European policy responses ................................................................................. 2 1.3 Objectives of this study ..................................................................................... 3 1.4 Research approach ............................................................................................. 4 1.5 Structure of the report ....................................................................................... 5 CHAPTER 2 The price of alcohol ......................................................................... 7 2.1 Determinants of the price of alcohol .................................................................. 7 2.2 Taxation as a policy instrument ......................................................................... 8 2.3 Current levels of taxation across the EU ............................................................ 9 2.4 On- and off-trade sales of alcohol .................................................................... 18 2.5 Closing remarks ............................................................................................... 20 CHAPTER 3 Affordability of alcoholic beverages in the EU ............................... 23 3.1 Alcohol price and affordability ......................................................................... 23 3.2 Changes in alcohol affordability in Europe ...................................................... 26 3.3 Alcohol affordability among young people ....................................................... 28 CHAPTER 4 Consumption ................................................................................. 31 4.1 Consumption trends in the EU ....................................................................... 31 4.2 Affordability and consumption: previous research............................................ 34 4.3 The link between alcohol affordability and consumption in the EU ................ 38 4.4 Closing remarks ............................................................................................... 44 CHAPTER 5 Harms ...........................................................................................
Recommended publications
  • Upkeep of Historic Buildings on the Civil Estate
    NATIONAL AUDIT OFFICE REPORTBY THE COMPTROLLERAND AUDITOR GENERAL Upkeepof Historic Buildingson the Civil Estate ORDEREDBY THEHOUSEOFCOMMONS TO BE PRINTED 13 NOVEMBER1991 LONDON: HMSO 37 f7.50 NET UPKEEP OF HISTORIC B”LDlNGS ON THE CI”L ESTATE This report has been prepared under Section 6 of the National Audit Act, 1983 for presentation to the House of Commons in accordance with Section 9 of the Act. John Bourn National Audit Office Comptroller and Auditor General 7 November 1991 The Comptroller and Auditor General is the head of the National Audit Office employing some 900 staff. He, and the NAO are totally independent of Government. He certifies the accounts of all Government departments and a wide rangeof otherpublic sector bodies; and he hasstatutory authority to report to Parliament on the economy, efficiency and effectiveness with which departments and other bodies use their resources. UPKEEP OF HISTORIC BUILDINGS ON THE CIVIL ESTATE Contents Pages Summary and conclusions 1 Part 1: Background and scope 5 Part 2: Condition of Historic Buildings 8 Part 3: Central arrangements 11 Part 4: Departmental arrangements: Property Holdings 13 Part 5: Departmental arrangements: HM Customs and Excise 16 Part 6: Departmental arrangements: The Lord Chancellor’s Department 19 Appendices 1. Management of building maintenance: Value for money 21 2. Five buildings inspected by the National Audit Office Consultant Surveyors 23 3. Examination of four Historic Buildings 30 4. Maintenance responsibilities 39 5. Building maintenance records examined by the National Audit Office 40 “KEEP OF HISTORIC BUILDINGS ON THE CIVIL ESTATE Summary and conclusions 1 The Nation’s built heritage includes nearly 600 historic buildings which form part of the Government’s Civil Estate of over 8,000 buildings.
    [Show full text]
  • Record Management and Cataloguing Department Keeper's Report 1St April 2005 - 31St Mar 2006
    Record Management and Cataloguing Department Keeper's Report 1st April 2005 - 31st Mar 2006 British Coal Corporation COAL 26 1436 National Coal Board and British Coal 1960-1961 0.06 Corporation: Industrial Relations Department British Council BW 2 737-794 British Council: Registered Files, GB Series 1950-1984 1.32 BW 10 3-12 British Council: Registered Files, Algeria 1967-1984 0.22 BW 16 49-62 British Council: Registered Files, Brazil 1950-1981 0.22 BW 18 19-24 British Council: Registered Files, Bulgaria 1957-1979 0.11 BW 19 17-20 British Council: Registered Files, Burma 1975-1981 0.11 BW 20 19-27 British Council: Registered Files, Canada 1964-1982 0.24 BW 21 7-12 British Council: Registered Files, Ceylon 1960-1985 0.12 BW 22 20-31 British Council: Registered Files, Chile 1956-1987 0.24 BW 23 59-68 British Council: Registered Files, China 1957-1992 0.36 BW 24 14-22 British Council: Registered Files, Colombia 1947-1980 0.12 BW 26 11-19 British Council: Registered Files, Cyprus 1955-1985 0.24 BW 27 33-47 British Council: Registered Files, 1945-1985 0.24 Czechoslovakia BW 28 12-17 British Council: Registered Files, Denmark 1954-1981 0.12 BW 29 65-75 British Council: Registered Files, Egypt and 1960-1980 0.36 United Arab Republic BW 30 8-17 British Council: Registered Files, Finland 1934-1981 0.12 BW 31 58-72 British Council: Registered Files, France 1947-1981 0.36 BW 32 42-67 British Council: Registered Files, Germany 1952-1987 0.84 BW 34 38-48 British Council: Registered Files, Greece 1964-1987 0.24 BW 36 27-36 British Council: Registered
    [Show full text]
  • Landfill Tax in the UK: Barriers to Increased Effectiveness and Options for the Future
    Landfill Tax in the United Kingdomi Author: Tim Elliott (Eunomia) Brief summary of the case The UK landfill tax was introduced in 1996 in order to better reflect the environmental costs of landfilling. The aim was therefore both to reduce the overall levels of waste produced and to send less waste to landfill. The tax has two bandings: inert waste, currently levied at GBP 2.65 (EUR 2.96) per tonne, and non-inert waste, currently levied at GBP 84.40 (EUR 94.21) per tonne, originally at GBP 7 per tonne.1 When the tax was first introduced, it received wide- spread support from industry, local authorities and NGOs. This was a result of the original intention for the tax to be revenue-neutral by offsetting a reduction in national Insurance Contributions. Furthermore, operators of landfill sites can offset up to 6% of their annual tax by contributing to environmental bodies under the Landfill Communities Fund. Annual revenues have risen from GBP 400 million in 1997/98 to a peak of GBP 1.2 billion in 2013/14, while revenues in 2015/16 were GBP 900 million (EUR 1 billion). The tax has had a significant impact on the quantity of waste sent to landfill: in 2001/02, 50 million tonnes annually were sent to landfill. In 2015/16, the same figure was around 12 million tonnes. A consultation exercise with industry was conducted ahead of the introduction of the tax. A key outcome of this consultation was the banding of the tax into inert and non-inert wastes and the change from an ad valorem structure to a weight-based tax.
    [Show full text]
  • Standard Letter Templates
    Jim Harra Chief Executive and Permanent Secretary Meg Hillier MP 2/75 Chair, Committee of Public Accounts 100 Parliament Street House of Commons London London SW1A 2BQ SW1A 0AA Tel 03000 585842 Ema il [email protected] 2 February 2021 Dear Chair, HM Revenue and Customs (HMRC) has been working towards providing a simple, fairer and more consistent set of working arrangements and pay system for our employees. The reform of HMRC’s working arrangements and pay is long overdue. Largely as a result of the merger of HM Customs and Excise and the Inland Revenue in 2005, we currently have a complex array of different contracts, terms, conditions and entitlements across HMRC. These arrangements have increasingly restricted our ability to respond to the changing needs of the public we serve, whilst also generating additional costs for HMRC. Currently two thirds of HMRC colleagues are at the bottom of the pay range and we don’t want to be a living wage employer, where we have to increase pay each April to keep in step with the National Living Wage. We also have an array of working arrangements, with colleagues on different contracts, which do not always meet the needs of the Department and our customers. Last July, Ministers agreed that we should enter negotiations with the trade unions to resolve these longstanding contractual problems as part of a wider pay settlement for our staff. In the negotiations, we focused on the things that our colleagues told us matter most: a good pay offer, a permanent fix to the issues with our current pay system and, critically, changes to make our working arrangements fairer and simpler, while giving us greater flexibility to deploy our workforce to meet customers’ needs.
    [Show full text]
  • Imports and Exports
    V1-7 Liability Chapter 13 Imports and Exports Part A Goods imported before the delivery of an import entry This part not yet allocated Chapter 13 Imports and exports V1-7 Liability Part B International Collaboration (Defence) Arrangements Section 1 Background to the relief 1.1 Coverage This guidance covers the relief available under Item 2 of Group 13, Schedule 8 to the VAT Act 1994. It explains the conditions relating to the zero-rating of supplies in connection with International Collaboration (Defence) Arrangements (ICDAs). In cases where relief is not applicable under Item 2 Group 13 you will need to consider whether other zero-rating provisions apply, particularly those covered by Groups 7 and 8 of Schedule 8. 1.2 Background to the relief The relief for ICDAs has existed since the introduction of VAT. The terms of an arrangement are contained in the Memorandum of Understanding (MOU) or supplement thereto - see Section 3 - which contains a mutual tax waiver clause unequivocally committing all participating governments to ensure that their national taxes do not bear on the project or, failing that, to bear them themselves. The provisions of Item 2, Group 13 give a proper basis for such relief in terms of UK VAT law, without which any cost of UK VAT to other participants would fall as an additional burden on the Ministry of Defence (MOD). 1.3 HQ responsibility The HQ section responsible for this area of the tax is the Government and Education Branch. Chapter 13 Imports and exports V1-7 Liability Section 2 EC and UK Law 2.1 European VAT law There is no specific reference to International Collaboration Defence Projects (ICDPs) in EC law.
    [Show full text]
  • Air Passenger Duty and Air Departure Tax - Highlands and Islands Exemption
    SPICe Briefing Pàipear-ullachaidh SPICe Air Passenger Duty and Air Departure Tax - Highlands and Islands exemption Anouk Berthier This is a short note on the Air Passenger Duty exemption for passengers departing from areas in the Scottish Highlands and Islands and the Scottish Government's intention to put in place a similar exemption under Air Departure Tax. 12 October 2017 SB 17-70 Air Passenger Duty and Air Departure Tax - Highlands and Islands exemption, SB 17-70 Contents Background ____________________________________________________________3 Air Passenger Duty (APD) Highlands and Islands exemption ___________________4 Air Departure Tax (ADT) exemption for the Highlands and Islands _______________7 Fiscal framework considerations___________________________________________9 Bibliography___________________________________________________________ 11 2 Air Passenger Duty and Air Departure Tax - Highlands and Islands exemption, SB 17-70 Background Following the recommendations of the Smith Commission (2014), the Scotland Act 2016 provides for the power to charge tax on air passengers leaving Scottish airports to be devolved to the Scottish Parliament. The Air Departure Tax (Scotland) Bill was introduced in the Scottish Parliament on 19 December 2016 and received Royal Assent on 25 July 2017. The Air Departure Tax (Scotland) Act 2017 introduces an Air Departure Tax (ADT) which is intended to replace Air Passenger Duty (APD) in Scotland. The fiscal framework agreement between the Scottish and UK Government states that APD will be devolved in April 2018. 1 Tax bands and tax rate amounts are not provided for in the Act and will be set by secondary legislation. The Air Departure Tax (Scotland) Bill as introduced 2 did not provide for exemptions. However, the Finance and Constitution Committee ("the Committee") stated in its Stage 1 report on the Bill: 3 “ The Committee asks the Scottish Government to respond to the suggestion that flights to Highlands and Islands airports from other Scottish airports should be exempted from the definition of chargeable aircraft.
    [Show full text]
  • HMRC Salaries and Organograms
    HM Revenue & Customs (HMRC) was formed on 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise. We are here to ensure the correct tax is paid at the right time, whether this relates to the payment of taxes received by the Department or entitlement to benefit paid. Salary and job details of HMRC’s most senior members of staff are published on the Department’s internet site as part of the government’s commitment to greater transparency [link]. HMRC is structured around four operational groups, each led by a Director General. They are: Personal Tax Benefits and Credits Business Tax Enforcement and Compliance Supporting them are: Permanent Secretary for Tax group Chief finance Officer group Chief information Officer group General Counsel and Solicitor group Chief People Officer group Salary Structure Grade Minima Maxima £141,80 £279,30 Permanent Secretary 0 0 £101,50 £208,10 Director General (SCS3) 0 0 £162,50 Director (SCS2) £82,900 0 Deputy Director (SCS1A) – £128,90 £67,600 National 0 Deputy Director (SCS1A) – £128,90 £71,100 London 0 Deputy Director (SCS1) – £117,80 £58,200 National 0 Deputy Director (SCS1) – £117,80 £61,700 London 0 Pay and grading for the Senior Civil Service (SCS) grades is not delegated to individual departments as the SCS is a corporate resource employed within a common framework of terms and conditions and central arrangements for career management and training. Below this, pay and grading is delegated to the department. HMRC’s pay terms and conditions are set within a remit approved by the Chief Secretary to the Treasury.
    [Show full text]
  • The Recovery of Debt by the Inland Revenue
    House of Commons Committee of Public Accounts The recovery of debt by the Inland Revenue Forty–ninth Report of Session 2003–04 Report, together with formal minutes, oral and written evidence Ordered by The House of Commons to be printed 25 October 2004 HC 584 Published on 25 November 2004 by authority of the House of Commons London: The Stationery Office Limited £11.00 The Committee of Public Accounts The Committee of Public Accounts is appointed by the House of Commons to examine “the accounts showing the appropriation of the sums granted by Parliament to meet the public expenditure, and of such other accounts laid before Parliament as the committee may think fit” (Standing Order No 148). Current membership Mr Edward Leigh MP (Conservative, Gainsborough) (Chairman) Mr Richard Allan MP (Liberal Democrat, Sheffield Hallam) Mr Richard Bacon MP (Conservative, South Norfolk) Mrs Angela Browning MP (Conservative, Tiverton and Honiton) Jon Cruddas MP (Labour, Dagenham) Rt Hon David Curry MP (Conservative, Skipton and Ripon) Mr Ian Davidson MP (Labour, Glasgow Pollock) Rt Hon Frank Field MP (Labour, Birkenhead) Mr Brian Jenkins MP (Labour, Tamworth) Mr Nigel Jones MP (Liberal Democrat, Cheltenham) Jim Sheridan MP (Labour, West Renfrewshire) Mr Siôn Simon MP (Labour, Birmingham Erdington) Mr Gerry Steinberg MP (Labour, City of Durham) Mr Stephen Timms MP (Labour, East Ham) Jon Trickett MP (Labour, Hemsworth) Rt Hon Alan Williams MP (Labour, Swansea West) The following were also members of the Committee during the period of this inquiry. Ms Ruth Kelly MP (Labour, Bolton West) Mr George Osborne MP (Conservative, Tatton) Powers Powers of the Committee of Public Accounts are set out in House of Commons Standing Orders, principally in SO No 148.
    [Show full text]
  • HM Customs and Excise Standard Report
    House of Commons Committee of Public Accounts HM Customs and Excise Standard Report Thirty–second Report of Session 2003–04 Report, together with formal minutes, oral and written evidence Ordered by The House of Commons to be printed 14 June 2004 HC 284 Published on 22 July 2004 by authority of the House of Commons London: The Stationery Office Limited £10.00 The Committee of Public Accounts The Committee of Public Accounts is appointed by the House of Commons to examine “the accounts showing the appropriation of the sums granted by Parliament to meet the public expenditure, and of such other accounts laid before Parliament as the committee may think fit” (Standing Order No 148). Current membership Mr Edward Leigh MP (Conservative, Gainsborough) (Chairman) Mr Richard Allan MP (Liberal Democrat, Sheffield Hallam) Mr Richard Bacon MP (Conservative, South Norfolk) Mrs Angela Browning MP (Conservative, Tiverton and Honiton) Jon Cruddas MP (Labour, Dagenham) Rt Hon David Curry MP (Conservative, Skipton and Ripon) Mr Ian Davidson MP (Labour, Glasgow Pollock) Rt Hon Frank Field MP (Labour, Birkenhead) Mr Brian Jenkins MP (Labour, Tamworth) Mr Nigel Jones MP (Liberal Democrat, Cheltenham) Ms Ruth Kelly MP (Labour, Bolton West) Jim Sheridan MP (Labour, West Renfrewshire) Mr Siôn Simon MP (Labour, Birmingham Erdington) Mr Gerry Steinberg MP (Labour, City of Durham) Jon Trickett MP (Labour, Hemsworth) Rt Hon Alan Williams MP (Labour, Swansea West) The following were also members of the Committee during the period of this inquiry. Mrs Cheryl Gillan MP (Conservative, Chesham and Amersham) Mr George Osborne MP (Conservative, Tatton) Powers Powers of the Committee of Public Accounts are set out in House of Commons Standing Orders, principally in SO No 148.
    [Show full text]
  • Report on Tobacco Taxation in the United Kingdom
    Report on Tobacco Taxation in the United Kingdom Excise Social Policy Group HM Customs and Excise World Health Organization World Health Organization Report on Tobacco Taxation in the United Kingdom Tobacco Free Initiative Headquarters would like to thank the Regional Offices for their contribution to this project. WHO Regional Office for Africa (AFRO) WHO Regional Office for Europe (EURO) Cite du Djoue 8, Scherfigsvej Boîte postale 6 DK-2100 Copenhagen Brazzaville Denmark Congo Telephone: +(45) 39 17 17 17 Telephone: +(1-321) 95 39 100/+242 839100 WHO Regional Office for South-East Asia (SEARO) WHO Regional Office for the Americas / Pan World Health House, Indraprastha Estate American Health Organization (AMRO/PAHO) Mahatma Gandhi Road 525, 23rd Street, N.W. New Delhi 110002 Washington, DC 20037 India U.S.A. Telephone: +(91) 11 337 0804 or 11 337 8805 Telephone: +1 (202) 974-3000 WHO Regional Office for the Western Pacific WHO Regional Office for the Eastern (WPRO) Mediterranean (EMRO) P.O. Box 2932 WHO Post Office 1000 Manila Abdul Razzak Al Sanhouri Street, (opposite Children’s Philippines Library) Telephone: (00632) 528.80.01 Nasr City, Cairo 11371 Egypt Telephone: +202 670 2535 2 3 World Health Organization Report on Tobacco Taxation in the United Kingdom Introduction1 Taxation levels The United Kingdom has among the highest levels of tobacco tax in the world1. Table 1 shows the current duty rates for tobacco products while Table 2 presents taxation levels. The latter is based on a typical pack of each product and on the most popular price category for cigarettes. Table 1 Current United Kingdom tobacco duty rates Product Duty rate Cigarettes 22% ad valorem and £94.24 (130.24 Euro) per 1 000 Tobacco Free Initiative Headquarters would like to thank the Regional Offices Cigars £137.26 (189.69 Euro) per kilogram for their contribution to this project.
    [Show full text]
  • A & C Black Ltd, 35 Bedford Row, London WC IR 4JH (01-242-0946
    365 A A & C Black Ltd, 35 Bedford Row, London WC IR 4JH (01-242-0946) Academy of Sciences, Frescati, s-10405 Stockholm 50, Sweden Accepting Houses Committee, I Crutched Friars, London EC3 (0 1-481-2120) Access, 7 StMartin's Place, London WC2 (01-839-7090) Acupuncture Association and Register Ltd, 34 Alderney St, London SWIV 4EU (01-834-1012) Advertising Standards Authority, 15-17 Bridgemount St, London WCIE 7AW (01-580--0801) Advisory, Conciliation and Arbitration Service, Head Office, Cleland House, Page St, London SW 1P 4ND (01-222-4383) Advisory, Conciliation and Arbitration Service Regional Offices --Midlands, Alpha Tower, Suffolk St Queensway, Birmingham Bl ITZ (021-643-9911) --North West, Boulton House, 17-21 Charlton St, Manchester Ml 3HY (061-228-3222) --Northern, Westgate House, Westgate Rd, Newcastle-upon-Tyne NEI ITJ (0632-612191) --Scotland, 109 Waterloo St, Glasgow, G2 ?BY (041-221-6832) --South East, Hanway House, Red Lion Sq, London WCIR 4NH (01-405-8454) --South West, 16 Park Place, Clifton, Bristol BS8 IJP (0272-211921) --Wales, 2-4 Park Grove, CardiffCFl 3QY (0222-45231) --Yorkshire and Humberside, City House, Leeds LSI 4JH (0532-38232) Advisory Council on Public Records, Public Record Office, Chancery Lane, London WC2A ILR (01-405-0741) Advisory Welsh Translations Panel, Oxford House, Cardiff(0222-44171) Afghanistan, Embassy of the Republic of, 31 Prince's Gate, London SW7 1QQ (0 1-589-8891) African Violet Society of America, 4988 Schollmeyer Ave, StLouis, Mo 63109, USA Agricultural Credit Corporation Ltd, Agricultural
    [Show full text]
  • HM Revenue and Customs and the Taxpayer: Modernising Powers
    ________________________________________________ HM Revenue and Customs and the Taxpayer: ________________________________________________ ________________________________________________ Modernising Powers, Deterrents and Safeguards ________________________________________________ Criminal Investigation Powers A Technical Consultation Document __________________________________________ 1 Contents Page 1 Summary 3 2 Background 4 How to Comment 6 Current Powers and Safeguards 3 UK Wide Provisions 7 4 Provisions Specific to England, Wales and Northern Ireland 10 5 Provisions Specific to Scotland 11 6 Responses to Consultation 12 England, Wales and Northern Ireland 7 Applying Relevant PACE Provisions across all HMRC Responsibilities 13 8 Additional Powers and Safeguards 14 9 Modifications to PACE Provisions 15 Scotland 10 Options for Modern Provisions 17 11 Matters Affecting Both Search Warrants and Production Orders 17 12 Production Orders 19 13 Search Warrants 21 14 Arrest and Detention 22 15 Officer of Law Status 23 16 “Cross Border” Issues 24 17 Powers Relating to Suspects and Witnesses 26 Conclusions 18 Repeals 28 19 Views Sought 28 Annexes A Extract from 30 March 2006 Consultation Document 30 B Provisions for Repeal 32 C Practice where offences involve more than one country in UK. 34 D Current PACE Powers Available To HMRC for ex-HMCE Matters 35 E Changes to Current Powers if PACE Adopted 37 F Partial Regulatory Impact Assessment 44 G Cabinet Office Code of Practice on written consultations 47 2 1: Summary 1. In March 2006 Her Majesty’s Revenue and Customs (HMRC) consulted on modernising powers, deterrents and safeguards. For criminal investigations, the objective is to provide modern, consistent and effective powers with safeguards to protect suspects’ rights. 2. The consultation document asked for views on whether the adoption of existing provisions that are generally used for the investigation of other kinds of crime would be appropriate.
    [Show full text]