---

Tax and Benefit Reference Manual 2005–06

My right honourable friend the Paymaster General has made the following Written Ministerial Statement. Copies of the 2005–06 edition of the Tax Benefit Reference Manual (TBRM) are today being deposited in the House of Commons Library. HM Treasury publishes the TBRM annually. It is a technical manual detailing the tax and benefit system, describing both the current and historic regimes. There are also tables of time series covering tax and benefit rates, numbers of taxpayers and benefit claimants, VAT and duty rates and the tax burden on specimen households.