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91245

registered interest
date	09/09/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Offshore Industry: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what the forecast cost is of tax relief arising from the (a) petroleum revenue tax oil allowance, (b) petroleum revenue tax tariff receipts allowance and (c) Ring Fence Expenditure Supplement and (i) ultra-heavy oil field, (ii) ultra-high pressure/high temperature field, (iii) small or gas field, (iv) deep water gas field, (v) large-deep water oil field, (vi) large-shallow water gas field, (vii) brownfield and (viii) remote deep-water gas field allowances in each year from 2014-15 to 2017-18.
tabling member constituency	Brighton, Pavilion
tabling member printed	Caroline Lucas
uin	208801
answer	answer is ministerial correction date of answer 12/09/2014 answer text <p>HMRC publish historical estimates of the costs of tax expenditures and structural reliefs. The costs of PRT Oil Allowance and Tariff Receipts Allowance were featured in the latest release in April 2014 as follows:</p><p>2012-13 2013-14</p><p>Oil Allowance £95mn £80mn</p><p>Tariff Receipts Allowance £35mn £25mn</p><p> </p><p>There are provisions for the costs of these allowances in the Office for Budget Responsibility (OBR) forecasts of UK Oil and Gas Petroleum Revenue Tax for Budgets, Autumn Statements and Fiscal Sustainability Reports, but the costs are not specifically identified, so there are no estimated costs available for 2014-15 to 2017-18.</p><p> </p><p>There are also provisions for the costs of Ring Fence Expenditure Supplement (RFES) and the variety of field allowances available in the OBR Corporation Tax forecasts, but the specific costs have not been identified.</p><p> </p><p>The estimated impacts of RFES and field allowances, in terms of the direct costs and the effect on the investment in the sector, are included in the published policy costing notes.</p><p> </p><p>The effect of the increase of RFES from 6% to 10% from January 2012, as featured in the Autumn Statement 2011 policy costing note is an estimated tax cost to the Exchequer of £5 million in 2014-15, £50 million in 2015-16 and £10 million in 2016-17. RFES was introduced from January 2006 and costs for 2014-15 onwards were not estimated at that time.</p><p> </p><p>The effect of the increase in small field allowance from £75 million to £150 million and the introduction of the Large Deep Water Oil field allowance in Budget 2012 was estimated to be a tax gain to the Exchequer of £45 million in 2014-15, no net tax impact in 2015-16 and a tax cost to Exchequer of £45 million in 2016-17 (of which the direct costs in reduced corporation tax were estimated at £10 million, £20 million and £65 million, respectively).</p><p> </p><p>The effect of the introduction of Brown Field Allowance and the Large Shallow Water Gas field allowance in Autumn Statement 2012 was estimated to be a tax cost to the Exchequer of £165 million in 2014-15, £255 million in 2015-16, £230 million in 2016-17 and £165 million in 2017-18 (of which the direct costs in reduced CT were estimated at £45 million, £80 million, £85 million and £90 million, respectively).</p><p> </p><p> </p><p>Estimates of the costs of introducing Small Field allowance, Ultra High Pressure/High Temperature field allowance and Ultra Heavy Oil field allowance in March 2009, and Deep Water Gas field allowance in January 2010, are not available for 2014-15 onwards.</p> answering member constituency Witham answering member printed Priti Patel grouped question UIN 208802 question first answered 12/09/2014 12:59:58 answering member 4066 label Biography information for Priti Patel
tabling member	3930 label Biography information for Caroline Lucas

91246

registered interest
date	09/09/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Offshore Industry:Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what the total cost of tax relief from the (a) petroleum revenue tax oil allowance, (b) petroleum revenue tax tariff receipts allowance and (c) Ring Fence Expenditure Supplement and (i) ultra-heavy oil field, (ii) ultra-high pressure/high temperature field, (iii) small or gas field, (iv) deep water gas field, (v) large-deep water oil field, (vi) large-shallow water gas field, (vii) brownfield and (viii) remote deep-water gas field allowances in each year from 2014-15 to 2017-18.
tabling member constituency	Brighton, Pavilion
tabling member printed	Caroline Lucas
uin	208802
answer	answer is ministerial correction date of answer 12/09/2014 answer text <p>HMRC publish historical estimates of the costs of tax expenditures and structural reliefs. The costs of PRT Oil Allowance and Tariff Receipts Allowance were featured in the latest release in April 2014 as follows:</p><p>2012-13 2013-14</p><p>Oil Allowance £95mn £80mn</p><p>Tariff Receipts Allowance £35mn £25mn</p><p> </p><p>There are provisions for the costs of these allowances in the Office for Budget Responsibility (OBR) forecasts of UK Oil and Gas Petroleum Revenue Tax for Budgets, Autumn Statements and Fiscal Sustainability Reports, but the costs are not specifically identified, so there are no estimated costs available for 2014-15 to 2017-18.</p><p> </p><p>There are also provisions for the costs of Ring Fence Expenditure Supplement (RFES) and the variety of field allowances available in the OBR Corporation Tax forecasts, but the specific costs have not been identified.</p><p> </p><p>The estimated impacts of RFES and field allowances, in terms of the direct costs and the effect on the investment in the sector, are included in the published policy costing notes.</p><p> </p><p>The effect of the increase of RFES from 6% to 10% from January 2012, as featured in the Autumn Statement 2011 policy costing note is an estimated tax cost to the Exchequer of £5 million in 2014-15, £50 million in 2015-16 and £10 million in 2016-17. RFES was introduced from January 2006 and costs for 2014-15 onwards were not estimated at that time.</p><p> </p><p>The effect of the increase in small field allowance from £75 million to £150 million and the introduction of the Large Deep Water Oil field allowance in Budget 2012 was estimated to be a tax gain to the Exchequer of £45 million in 2014-15, no net tax impact in 2015-16 and a tax cost to Exchequer of £45 million in 2016-17 (of which the direct costs in reduced corporation tax were estimated at £10 million, £20 million and £65 million, respectively).</p><p> </p><p>The effect of the introduction of Brown Field Allowance and the Large Shallow Water Gas field allowance in Autumn Statement 2012 was estimated to be a tax cost to the Exchequer of £165 million in 2014-15, £255 million in 2015-16, £230 million in 2016-17 and £165 million in 2017-18 (of which the direct costs in reduced CT were estimated at £45 million, £80 million, £85 million and £90 million, respectively).</p><p> </p><p> </p><p>Estimates of the costs of introducing Small Field allowance, Ultra High Pressure/High Temperature field allowance and Ultra Heavy Oil field allowance in March 2009, and Deep Water Gas field allowance in January 2010, are not available for 2014-15 onwards.</p> answering member constituency Witham answering member printed Priti Patel grouped question UIN 208801 question first answered 12/09/2014 12:59:58 answering member 4066 label Biography information for Priti Patel
tabling member	3930 label Biography information for Caroline Lucas

91247

registered interest
date	09/09/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Offshore Industry: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what the forecast cost is of tax relief arising from Decommissioning Relief Deeds provided to companies operating in the UK and UK Continental Shelf in each year from 2014-15 to 2017-18.
tabling member constituency	Brighton, Pavilion
tabling member printed	Caroline Lucas
uin	208800
answer	answer is ministerial correction date of answer 12/09/2014 answer text <p>As set out in the Government’s Written Ministerial Statement on Decommissioning Relief Deeds of 21<sup>st</sup> July 2014, the Government has not made any changes to the tax regime that would generate a liability to be paid under any decommissioning relief agreements.</p> answering member constituency Witham answering member printed Priti Patel question first answered 12/09/2014 13:51:57 answering member 4066 label Biography information for Priti Patel
tabling member	3930 label Biography information for Caroline Lucas

90811

registered interest
date	05/09/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Written Questions
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what proportion of named day written questions were answered by his Department within the prescribed period in the (a) 2012-13 session, (b) 2013-14 session and (c) 2014-15 session to date.
tabling member constituency	Leeds Central
tabling member printed	Hilary Benn
uin	208433
answer	answer is ministerial correction date of answer 12/09/2014 answer text <p>Departmental performance information, for ordinary and named day Parliamentary Questions, is collated by the Office of the Leader of the House of Commons and submitted to the Procedure Committee. This is published on a sessional basis by the committee, and includes evidence regarding departmental performance. The monitoring report relating to the 2012-13 session was published on 13 February 2014 as HC1046. The report covering statistics relating to performance during the 2013-14 session will be published very shortly by the Procedure Committee.</p><p> </p><p> </p><p>During the 2014-15 session to date (8 September) Treasury Ministers have answered 74% of named day questions that have been tabled.</p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom question first answered 12/09/2014 12:55:10 answering member 4117 label Biography information for Andrea Leadsom
tabling member	413 label Biography information for Hilary Benn

90812

registered interest
date	05/09/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Fuel Oil: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will take steps to reduce the level of VAT on kerosene home heating oil; and if he will make a statement.
tabling member constituency	South Down
tabling member printed	Ms Margaret Ritchie
uin	208438
answer	answer is ministerial correction date of answer 12/09/2014 answer text <p>Kerosene used as a domestic heating fuel is already subject to a reduced rate of VAT at 5 per cent, which is the lowest rate the UK can apply under EU law.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 12/09/2014 09:45:45 answering member 1529 label Biography information for Mr David Gauke
tabling member	4130 label Biography information for Baroness Ritchie of Downpatrick

90813

registered interest
date	05/09/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Thames Tideway Tunnel
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, whether the full burden of (a) demand, (b) construction and (c) availability risk for the Thames Tideway Tunnel project has been transferred from the Government to Thames Tideway Tunnel Limited; and what the effect of each such transfer has been on the UK national balance sheet under the guidance given in ESA 95 Manual Chapters VI.4 and VI.5.
tabling member constituency	Dover
tabling member printed	Charlie Elphicke
uin	208368
answer	answer is ministerial correction date of answer 09/09/2014 answer text <p>The Thames Tideway Tunnel is a private sector project. The Government has never been responsible for ‘the full burden’ of the project referred to in the question. Until 5 June, Thames Water Utilities Ltd had full responsibility for the project.</p><p> </p><p>On 5 June, the Secretary of State for Environment, Food and Rural Affairs tabled a Written Ministerial Statement informing the House that the Government had Specified the Thames Tideway Tunnel project, in accordance with the Water Industry (Specified Infrastructure Projects) (English Undertakers) Regulations 2013. He also issued a Preparatory Work Notice for Thames Water Utilities Ltd requiring or permitting it to do certain preparatory work in relation to the Tunnel project.</p><p>The full statement is available here:</p><p><a href="http://www.publications.parliament.uk/pa/cm201415/cmhansrd/cm140605/wmstext/140605m0001.htm#14060532000008" target="_blank">http://www.publications.parliament.uk/pa/cm201415/cmhansrd/cm140605/wmstext/140605m0001.htm#14060532000008</a></p><p> </p><p>The full notices issued on 5 June, together with the reasons for exercising these powers are available here:</p><p><a href="https://www.gov.uk/government/publications/thames-tideway-tunnel-project-specification-and-preparatory-work-notices" target="_blank">https://www.gov.uk/government/publications/thames-tideway-tunnel-project-specification-and-preparatory-work-notices</a></p><p> </p><p>Specifying the project means that, other than those works described in the Preparatory Work Notice, Thames Water Utilities Ltd is prevented from undertaking the infrastructure project and is instead required to put it out to tender, by running a competitive procurement for an infrastructure provider which will finance and deliver the Tunnel that is separate from Thames Water.</p><p> </p><p> </p><p>The Government is confident that both the project and the infrastructure provider will be classified to the private sector, and will not impact the public balance sheet.</p> answering member constituency Inverness, Nairn, Badenoch and Strathspey answering member printed Danny Alexander question first answered 09/09/2014 16:02:53 answering member 1535 label Biography information for Danny Alexander
tabling member	3971 label Biography information for Charlie Elphicke

90814

registered interest
date	05/09/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will make it his policy that HM Revenue and Customs collect detailed statistics on tax avoidance separately from data on general compliance.
tabling member constituency	Bedford
tabling member printed	Richard Fuller
uin	208369
answer	answer is ministerial correction date of answer 12/09/2014 answer text <p>HM Revenue and Customs (HMRC) are developing a new system to allow them to interrogate more easily data on avoidance. This system will complement other strategic HMRC case management systems.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 12/09/2014 09:43:39 answering member 1529 label Biography information for Mr David Gauke
tabling member	3912 label Biography information for Richard Fuller

90815

registered interest
date	05/09/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Bankruptcy: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will introduce a threshold for the maximum proportion of a person’s assets HM Revenue and Customs should seek as advance payment on tax avoidance schemes to prevent people becoming bankrupt.
tabling member constituency	Bedford
tabling member printed	Richard Fuller
uin	208370
answer	answer is ministerial correction date of answer 12/09/2014 answer text <p>HM Revenue &amp; Customs (HMRC) will treat Accelerated Payments as a debt like any other, so HMRC will be able to use their normal considerations and flexibilities in cases of genuine hardship. HMRC will consider alternative payment arrangements as they do with any debt. The priority in cases of genuine hardship will be to get people onto a payment track so that the debt is paid as quickly as possible.</p><p> </p><p>It would be complex and costly to assess the ability of all those due an Accelerated Payment notice to pay the notice in advance of issuing it. It also risks creating a rigid approach that does not provide the flexibility to treat individual cases on their own terms.</p><p> </p><p>HMRC will equally be able to use their full range of debt collection powers as necessary to recover what is owed by the taxpayer, including insolvency powers in the most extreme cases.</p><p> </p><p> </p><p>HMRC will always ensure that its action is proportionate and the particular action will always depend on the precise facts and circumstances of the particular taxpayer.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 12/09/2014 09:47:23 answering member 1529 label Biography information for Mr David Gauke
tabling member	3912 label Biography information for Richard Fuller

90610

registered interest
date	04/09/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Energy
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what steps he is taking to reduce energy costs in his Department; and if he will make a statement.
tabling member constituency	Brighton, Kemptown
tabling member printed	Simon Kirby
uin	208349
answer	answer is ministerial correction date of answer 11/09/2014 answer text <p>The Treasury is committed to improving the energy efficiency of the Department’s estate and reducing energy consumption year on year and continues to work with Exchequer Partnership, its PFI supplier, on developing appropriate energy reducing initiatives.</p><p> </p><p>The Treasury takes a range of mitigating measures, including</p><p>· the replacement of some lighting with new energy efficient LED bulbs;</p><p>· installing sensors to lighting in some parts of the building;</p><p>· replacing end of life equipment with more energy efficient appliances;</p><p>· engagement campaigns for HM Treasury staff and other building occupiers on switching off lights, computer monitors and any other electrical equipment when not in use;</p><p>· taking forward the recommendations from a recent air conditioning survey;</p><p>· proactively monitoring the electricity supply to the building to identify areas where further investigation is called for;</p><p>· development of a Treasury Sustainability Plan with one of the key elements being to reduce energy consumption;</p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom question first answered 11/09/2014 16:55:47 answering member 4117 label Biography information for Andrea Leadsom
tabling member	3929 label Biography information for Simon Kirby

90612

registered interest
date	04/09/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Pay
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what the (a) highest and (b) lowest full-time equivalent salary paid by (i) his Department and (ii) its public bodies was in (A) 2010-11, (B) 2011-12, (C) 2012-13, (D) 2013-14 and (E) 2014-15; and if he will make a statement.
tabling member constituency	Harrow West
tabling member printed	Mr Gareth Thomas
uin	208293
answer	answer is ministerial correction date of answer 11/09/2014 answer text <p>HM Treasury and Agencies have a commitment to the government to publish Organogram and Salary data twice a year. The information requested can be found using the following link:-</p><p> </p><p><a href="http://data.gov.uk/organogram/hm-treasury" target="_blank">http://data.gov.uk/organogram/hm-treasury</a></p><p> </p><p> </p><p>Information relating to the end of September 2014 will be published later in the year.</p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom question first answered 11/09/2014 16:40:48 answering member 4117 label Biography information for Andrea Leadsom
tabling member	177 label Biography information for Gareth Thomas