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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

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

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

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

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

65406

	registered interest
	date	02/07/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Minimum Wage
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the sum was of unpaid wages involved in each of the cases where employers have been prosecuted for non-payment of the minimum wage since 1999.
	tabling member constituency	Islington South and Finsbury
	tabling member printed	Emily Thornberry
	uin	203781
	answer	answer is ministerial correction date of answer 12/09/2014 answer text <p>The Government takes the enforcement of NMW very seriously and HMRC review every complaint that is referred to them, investigating the complaint and, in addition, carrying out targeted enforcement where we identify a high risk of non-payment of NMW.</p><p> </p><p>With the agreement of the Department for Business Innovation and Skills, HMRC started prosecution for minimum wage offences from August 2007.</p><p> </p><p>The total sum of arrears involved in cases where employers have been prosecuted is £20,034.</p><p> </p><p>Criminal investigations do not guarantee arrears being paid to workers and are reserved only for the most serious cases. The Government is cracking down on employers who break the law and have increased the financial penalty percentage that employers pay for breaking minimum wage law from 50 per cent to 100 per cent and the maximum penalty has increased from £5,000 to £20,000. The revised penalty is calculated as 100 per cent of the total underpayment for all of the workers specified in a Notice of Underpayment relating to pay reference periods that commence on or after 7 March 2014.</p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 12/09/2014 09:51:38 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1536 label Biography information for Emily Thornberry

77535

	registered interest
	date	14/07/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Minimum Wage
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many non-criminal financial penalties were issued by HM Revenue and Customs to employers for underpayment of the minimum wage in each of the last six financial years.
	tabling member constituency	Islington South and Finsbury
	tabling member printed	Emily Thornberry
	uin	205613
	answer	answer is ministerial correction date of answer 12/09/2014 answer text <p>The Government takes the enforcement of National Minimum Wage (NMW) very seriously and HMRC enforce NMW legislation on behalf of the Department for Business, Innovation and Skills (BIS) and has done so since the introduction of NMW in April 1999.</p><p> </p><p>The vast majority of employers obey the law and pay their employees at least the national minimum wage.</p><p> </p><p>HMRC investigates all complaints made about employers suspected of not paying the minimum wage, in addition to carrying out targeted enforcement where it identifies a high risk of non-payment of NMW across the whole of the UK.</p><p> </p><p>The number of penalties issued for non-payment of National Minimum Wage for the timescales requested is set out below:</p><p> </p><p> </p><p> </p><table><tbody><tr><td><p><strong>Financial year</strong></p></td><td><p><strong>Penalties issued</strong></p></td><td><p><strong>Penalties amount</strong></p></td></tr><tr><td><p>2008/09</p></td><td><p>N/A*</p></td><td><p>N/A*</p></td></tr><tr><td><p>2009/10</p></td><td><p>381</p></td><td><p>£111,183</p></td></tr><tr><td><p>2010/11</p></td><td><p>934</p></td><td><p>£520,568</p></td></tr><tr><td><p>2011/12</p></td><td><p>906</p></td><td><p>£766,807</p></td></tr><tr><td><p>2012/13</p></td><td><p>708</p></td><td><p>£776,517</p></td></tr><tr><td><p>2013/14</p></td><td><p>652</p></td><td><p>£815,269</p></td></tr></tbody></table><p> </p><p> </p><p>*Civil penalties were introduced on 6 April 2009 for employers who are found to have underpaid their workers.</p><p> </p><p>I refer the honourable member to my response of 6 May 2014, Hansard Column 110W. In 2008/09, there were 4317 complete inspections with 1746 incidences of non-compliance.</p><p> </p><p> </p><p>In all years, the remaining investigations did not highlight sufficient evidence to prove non-compliance with the National Minimum Wage Act.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 205614 question first answered 12/09/2014 09:50:00 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1536 label Biography information for Emily Thornberry

77537

	registered interest
	date	14/07/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Minimum Wage
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many employers were found by HM Revenue and Customs to have paid the minimum wage in each of the last six financial years.
	tabling member constituency	Islington South and Finsbury
	tabling member printed	Emily Thornberry
	uin	205614
	answer	answer is ministerial correction date of answer 12/09/2014 answer text <p>The Government takes the enforcement of National Minimum Wage (NMW) very seriously and HMRC enforce NMW legislation on behalf of the Department for Business, Innovation and Skills (BIS) and has done so since the introduction of NMW in April 1999.</p><p> </p><p>The vast majority of employers obey the law and pay their employees at least the national minimum wage.</p><p> </p><p>HMRC investigates all complaints made about employers suspected of not paying the minimum wage, in addition to carrying out targeted enforcement where it identifies a high risk of non-payment of NMW across the whole of the UK.</p><p> </p><p>The number of penalties issued for non-payment of National Minimum Wage for the timescales requested is set out below:</p><p> </p><p> </p><p> </p><table><tbody><tr><td><p><strong>Financial year</strong></p></td><td><p><strong>Penalties issued</strong></p></td><td><p><strong>Penalties amount</strong></p></td></tr><tr><td><p>2008/09</p></td><td><p>N/A*</p></td><td><p>N/A*</p></td></tr><tr><td><p>2009/10</p></td><td><p>381</p></td><td><p>£111,183</p></td></tr><tr><td><p>2010/11</p></td><td><p>934</p></td><td><p>£520,568</p></td></tr><tr><td><p>2011/12</p></td><td><p>906</p></td><td><p>£766,807</p></td></tr><tr><td><p>2012/13</p></td><td><p>708</p></td><td><p>£776,517</p></td></tr><tr><td><p>2013/14</p></td><td><p>652</p></td><td><p>£815,269</p></td></tr></tbody></table><p> </p><p> </p><p>*Civil penalties were introduced on 6 April 2009 for employers who are found to have underpaid their workers.</p><p> </p><p>I refer the honourable member to my response of 6 May 2014, Hansard Column 110W. In 2008/09, there were 4317 complete inspections with 1746 incidences of non-compliance.</p><p> </p><p> </p><p>In all years, the remaining investigations did not highlight sufficient evidence to prove non-compliance with the National Minimum Wage Act.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 205613 question first answered 12/09/2014 09:50:01 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1536 label Biography information for Emily Thornberry

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

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