Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member printed grouped question UIN question first answered answering member label attachment file name title
tabling member	label

Search

712597

registered interest
date	20/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	PAYE
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what is their estimate of the average per capita annual PAYE receipts in each of the last five years, broken down by electoral division in the 23 June 2016 referendum.
tabling member printed	Lord Triesman
uin	HL6192
answer	answer is ministerial correction date of answer 03/04/2017 answer text <p>Analysis of income tax liabilities by region is published in HM Revenue and Customs (HMRC) statistics table 3.15 – “Income and tax by Parliamentary Constituency”, which is available on the gov.uk website[i].</p><p> </p><p>This liabilities table relates to income tax whether collected through PAYE or another mechanism (such as Self-Assessment). Furthermore, the liabilities table excludes Class 1 National Insurance Contributions which are collected through PAYE.</p><p> </p><p>HMRC does not hold information on all PAYE receipts broken down by parliamentary constituency.</p><p> </p><p>[1] https://www.gov.uk/government/statistics/income-and-tax-by-parliamentary-constituency-2010-to-2011</p> answering member printed Baroness Neville-Rolfe question first answered 03/04/2017 14:57:45 answering member 4284 label Biography information for Baroness Neville-Rolfe attachment 1 file name table3-15final.pdf title Table 3.15
tabling member	3651 label Biography information for Lord Triesman

712599

registered interest
date	20/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government, further to the Written Answers by Lord O’Neill of Gatley on 19 September 2016 (HL1586, HL1587 and HL1757), Lord Freud on 15 September 2016 (HL1588), and Lord Young of Cookham on 25 October 2016 (HL2186), what analysis they have undertaken to identify how many employees are saving into a workplace pension which denies them tax relief.
tabling member printed	Baroness Altmann
uin	HL6194
answer	answer is ministerial correction date of answer 03/04/2017 answer text <p>Tax relief is granted on contributions to all registered pension schemes, including workplace pensions. This relief can be provided for through two mechanisms: net pay or relief at source.</p><p> </p><p>Where a scheme operates the net pay mechanism, contributions are deducted from pay before any tax is applied. This approach applies to all members of the scheme including those earning (1) between £10,000 and £11,000 a year from their employer, and (2) below £10,000 a year from one or more employers. The pension provision would depend on these contributions as well as those made by the employer.</p><p> </p><p>The Government appreciates the impacts on low paid workers whose employers use a net pay arrangement pension scheme. However, it has not been possible to identify any straightforward or proportionate means to align the effects of the net pay and relief at source mechanisms more closely for this population.</p> answering member printed Baroness Neville-Rolfe grouped question UIN HL6195 HL6197 question first answered 03/04/2017 14:29:04 answering member 4284 label Biography information for Baroness Neville-Rolfe
tabling member	4533 label Biography information for Baroness Altmann

712600

registered interest
date	20/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what will be the effect on the pension provision for low-paid workers earning (1) between £10,000 and £11,000 a year from their employer, and (2) below £10,000 a year from one or more employers, of being put into a defined contribution workplace pension scheme which operates on a net pay basis.
tabling member printed	Baroness Altmann
uin	HL6195
answer	answer is ministerial correction date of answer 03/04/2017 answer text <p>Tax relief is granted on contributions to all registered pension schemes, including workplace pensions. This relief can be provided for through two mechanisms: net pay or relief at source.</p><p> </p><p>Where a scheme operates the net pay mechanism, contributions are deducted from pay before any tax is applied. This approach applies to all members of the scheme including those earning (1) between £10,000 and £11,000 a year from their employer, and (2) below £10,000 a year from one or more employers. The pension provision would depend on these contributions as well as those made by the employer.</p><p> </p><p>The Government appreciates the impacts on low paid workers whose employers use a net pay arrangement pension scheme. However, it has not been possible to identify any straightforward or proportionate means to align the effects of the net pay and relief at source mechanisms more closely for this population.</p> answering member printed Baroness Neville-Rolfe grouped question UIN HL6194 HL6197 question first answered 03/04/2017 14:29:04 answering member 4284 label Biography information for Baroness Neville-Rolfe
tabling member	4533 label Biography information for Baroness Altmann

712601

registered interest
date	20/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what plans they have to ensure that employers and workers are told that net pay arrangement pension schemes may be unsuitable for workers who earn below the personal tax threshold, and that they face paying more than 20 per cent extra for their pension than if they were in a relief at source scheme.
tabling member printed	Baroness Altmann
uin	HL6196
answer	answer is ministerial correction date of answer 03/04/2017 answer text <p>The Government has regular discussions with the Pensions Regulator on a range of issues, including workplace pensions.</p><p> </p><p>Workplace pension schemes are chosen by employers and the Pensions Regulator (TPR) provides guidance on this in relation to automatic enrolment. The guidance covers the choice between net pay and relief at source schemes, and the implications of net pay schemes for employees who do not pay tax. It also points out that some schemes that use the net pay arrangement may have lower charges than schemes that operate relief at source.</p><p>All employers, including public sector employers, are expected to follow TPR’s guidance about providing their employees with relevant information on the arrangements for tax relief.</p> answering member printed Baroness Neville-Rolfe grouped question UIN HL6198 HL6199 question first answered 03/04/2017 14:40:12 answering member 4284 label Biography information for Baroness Neville-Rolfe
tabling member	4533 label Biography information for Baroness Altmann

712602

registered interest
date	20/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what assessment they have made of the challenges faced by low earners whose employers use a net pay arrangement pension scheme which denies them the tax relief they would receive in a relief at source scheme.
tabling member printed	Baroness Altmann
uin	HL6197
answer	answer is ministerial correction date of answer 03/04/2017 answer text <p>Tax relief is granted on contributions to all registered pension schemes, including workplace pensions. This relief can be provided for through two mechanisms: net pay or relief at source.</p><p> </p><p>Where a scheme operates the net pay mechanism, contributions are deducted from pay before any tax is applied. This approach applies to all members of the scheme including those earning (1) between £10,000 and £11,000 a year from their employer, and (2) below £10,000 a year from one or more employers. The pension provision would depend on these contributions as well as those made by the employer.</p><p> </p><p>The Government appreciates the impacts on low paid workers whose employers use a net pay arrangement pension scheme. However, it has not been possible to identify any straightforward or proportionate means to align the effects of the net pay and relief at source mechanisms more closely for this population.</p> answering member printed Baroness Neville-Rolfe grouped question UIN HL6194 HL6195 question first answered 03/04/2017 14:29:04 answering member 4284 label Biography information for Baroness Neville-Rolfe
tabling member	4533 label Biography information for Baroness Altmann

712603

registered interest
date	20/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Occupational Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what plans they have to ensure that employers and workers are informed that net pay arrangement pension schemes may be unsuitable for workers who earn below the personal tax threshold unless the employer or the scheme pays in the amount they would receive in tax relief on their behalf.
tabling member printed	Baroness Altmann
uin	HL6198
answer	answer is ministerial correction date of answer 03/04/2017 answer text <p>The Government has regular discussions with the Pensions Regulator on a range of issues, including workplace pensions.</p><p> </p><p>Workplace pension schemes are chosen by employers and the Pensions Regulator (TPR) provides guidance on this in relation to automatic enrolment. The guidance covers the choice between net pay and relief at source schemes, and the implications of net pay schemes for employees who do not pay tax. It also points out that some schemes that use the net pay arrangement may have lower charges than schemes that operate relief at source.</p><p>All employers, including public sector employers, are expected to follow TPR’s guidance about providing their employees with relevant information on the arrangements for tax relief.</p> answering member printed Baroness Neville-Rolfe grouped question UIN HL6196 HL6199 question first answered 03/04/2017 14:40:12 answering member 4284 label Biography information for Baroness Neville-Rolfe
tabling member	4533 label Biography information for Baroness Altmann

712604

registered interest
date	20/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what contact they have had with the Pensions Regulator during the past six months to ensure that the Regulator and the MasterTrust Assurance Framework take all necessary steps to ensure that workers earning below the personal tax threshold, and their employers, who are paying into net pay pension schemes under the auto-enrolment rules, are not disadvantaged by the loss of tax relief, and are properly informed of the personal impact of those schemes.
tabling member printed	Baroness Altmann
uin	HL6199
answer	answer is ministerial correction date of answer 03/04/2017 answer text <p>The Government has regular discussions with the Pensions Regulator on a range of issues, including workplace pensions.</p><p> </p><p>Workplace pension schemes are chosen by employers and the Pensions Regulator (TPR) provides guidance on this in relation to automatic enrolment. The guidance covers the choice between net pay and relief at source schemes, and the implications of net pay schemes for employees who do not pay tax. It also points out that some schemes that use the net pay arrangement may have lower charges than schemes that operate relief at source.</p><p>All employers, including public sector employers, are expected to follow TPR’s guidance about providing their employees with relevant information on the arrangements for tax relief.</p> answering member printed Baroness Neville-Rolfe grouped question UIN HL6196 HL6198 question first answered 03/04/2017 14:40:12 answering member 4284 label Biography information for Baroness Neville-Rolfe
tabling member	4533 label Biography information for Baroness Altmann

712610

registered interest
date	20/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Child Tax Credit
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what assessment they have made of the number of families that would be affected, over the next five years, by the Child Tax Credits (Amendment) Regulations 2017 whereby a child or qualifying young person born before 6 April 2017 who is taken into a household as a result of a kinship care arrangement, will not be disregarded for the purposes of the two child limit if the claimant or joint claimants subsequently have a third child of their own born on or after 6 April 2017; and what is the anticipated saving to the public purse of such a change.
tabling member printed	Baroness Drake
uin	HL6205
answer	answer is ministerial correction date of answer 03/04/2017 answer text <p>From 6 April 2017 families will no longer be able to claim additional support of up to £2,780 per child per year for third and subsequent children born on or after this date through Child Tax Credit or Universal Credit. All households should think carefully about whether they are financially prepared to support a new child without relying on means-tested benefits.</p><p> </p><p>There will be no cash losers as a result of the Government’s policy to limit support to two children in Child Tax Credit and Universal Credit.</p><p> </p><p>We recognise that some claimants are not able to make the same choices as others about the number of children in their family. We have been clear that for third and subsequent children there will be exceptions for certain groups.</p><p> </p><p>The forecast savings from the policy to limit support to two children in Child Tax Credit and Universal Credit were updated at the Spring Budget 2017. The cost to the public purse of the exceptions were also outlined in the Spring Budget 2017.</p> answering member printed Baroness Neville-Rolfe question first answered 03/04/2017 14:41:56 answering member 4284 label Biography information for Baroness Neville-Rolfe
tabling member	4155 label Biography information for Baroness Drake