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The Report of the Iraq Inquiry
The UK’s position remained that Iraq required debt reduction of at least 80 percent
to deliver debt sustainability. The US and the Iraqi Government sought 95 percent,
which the UK assessed would leave Iraq in a “very strong” financial position. The UK’s
negotiating line, including in a bilateral meeting with the French on 1 September 2004,
was to support the US position “while hinting flexibility”.
846.  The IMF Board approved a US$436m Emergency Post-Conflict Assistance
programme for Iraq on 29 September.518 The UK Delegation to the IMF reported that
unanimous approval had followed “tetchy” discussions, with a number of Executive
Directors expressing unease at the speed of approval (the timetable had been driven by
US demands and the IMF had cut back substantially on formal review processes) and
whether the Iraqi Government would be able to implement the necessary policy reforms
if the security situation did not improve. The IMF had commented that agreement paved
the way for discussions on debt relief.
847.  In early November, at the request of the Paris Club and in anticipation of an
agreement on debt relief for Iraq later that month, the IMF revisited its DSA for Iraq.519
Treasury officials briefed Mr Brown that, on the basis of the new figures, debt reduction
of between 75 and 85 percent was required to restore sustainability; debt reduction
above 85 percent could not be justified financially. Officials also told Mr Brown that
the US had now circulated a draft proposal seeking debt reduction of 89.5 percent in
three phases, with a generous repayment profile. The UK supported that proposal as
a negotiating position, but doubted that it could be agreed with Paris Club members.
848.  A Treasury official warned Mr Brown on 12 November that the US had decided
to offer Iraq additional debt relief following a Paris Club deal, writing off 100 percent
of Iraq’s debt.520 If the UK did the same it would cost between £172m and £344m,
depending on the deal agreed at the Paris Club. Echoing the arguments offered in
May 2004, the official advised that, while there were “political arguments” in favour of
offering additional debt relief, there were also arguments against it:
Significantly poorer countries had not received 100 percent debt relief.
Iraq had no track record of using savings generated by debt relief for poverty
reduction.
Providing 100 percent debt relief would set a precedent for the UK’s treatment
of other countries.
849.  The official recommended that the UK should not offer additional debt relief to Iraq.
518 Telegram 25 UKDEL IMF/IBRD to Treasury, 30 September 2004, ‘Iraq: IMF Approves Emergency Post
Conflict Assistance’.
519 Minute Habeshaw to Chancellor, 8 November 2004, ‘Iraq Debt: New Debt Sustainability Numbers’.
520 Minute Treasury [junior official] to Brown, 12 November 2004, ‘Iraq Debt: Update’.
500
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