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785828

	registered interest
	date	07/11/2017
	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 whether they are planning to ensure that workers earning below £11,500 a year who are automatically enrolled into Net Pay Schemes are able to obtain the tax relief they are due; if so, how; and if not, whether they intend to introduce alternative measures to ensure that either (1) the employer, or (2) the pension provider, compensates such low earners for the money they lose out on.
	tabling member printed	Baroness Altmann
	uin	HL2976
	answer	answer is ministerial correction date of answer 21/11/2017 answer text <p>The Government recognises the different impacts on workers earning below the personal allowance. 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><p> </p><p>Workplace pension schemes are chosen by employers and the Pensions Regulator 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 says that some schemes that use the net pay arrangement may have lower charges than schemes that operate relief at source.</p> answering member printed Lord Bates question first answered 21/11/2017 14:17:57 answering member 1091 label Biography information for Lord Bates
	tabling member	4533 label Biography information for Baroness Altmann

778079

	registered interest
	date	26/10/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Welfare Tax Credits
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government how many couple households in the UK were in receipt of tax credits; and in how many of those households both partners were in paid work for at least 16 hours per week, in (1) 2014–15, (2) 2015–16, and (3) 2016–17.
	tabling member printed	Baroness Sherlock
	uin	HL2624
	answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>In 2014-15, there were 1,971,000 couple households in receipt of tax credits and 1,902,000 in 2015-16. Finalised awards data for 2016-17 is not yet available.</p><p> </p><p>Information on the number of hours worked by both partners is not readily available from the finalised annual awards data, and could be provided only at disproportionate cost.</p> answering member printed Lord Bates question first answered 06/11/2017 16:02:41 answering member 1091 label Biography information for Lord Bates
	tabling member	4147 label Biography information for Baroness Sherlock

775943

	registered interest
	date	23/10/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	VAT: Tax Evasion
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what considerations HMRC takes into account when deciding whether or not to pursue a person for VAT evasion.
	tabling member printed	Lord Lucas
	uin	HL2351
	answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>HMRC always pursues known VAT evasion. HMRC employs a wide range of civil and criminal law approaches to tackle the full spectrum of wrong-doing, taking the most appropriate course of action based on all the intelligence and information available.</p> answering member printed Lord Bates question first answered 06/11/2017 14:46:58 answering member 1091 label Biography information for Lord Bates
	tabling member	1879 label Biography information for Lord Lucas

792463

	registered interest
	date	20/11/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	VAT: Tax Evasion
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what estimate they have made for each of the last six financial years of the revenue lost as a consequence of carousel fraud.
	tabling member printed	Baroness Primarolo
	uin	HL3403
	answer	answer is ministerial correction date of answer 04/12/2017 answer text <p>The latest available estimates of the amount of VAT lost to Missing Trader Intra-Community (MTIC) fraud for the last five years are published annually in the Chapter 2 of the ‘Measuring tax gaps’ publication<sup><sup>[1]</sup></sup>. For 2015-16, this was estimated at £0.5-1 billion.</p><p> </p><p>Further ‘Measuring tax gaps’ online tables are published giving the estimate of the VAT lost to MTIC fraud since 2005-06<sup><sup>[2]</sup></sup>.</p><p> </p><p>The MTIC tax gap estimates includes multiple types of fraud not traditional carousel fraud alone.</p><p> </p><p>The estimates are published as a range to reflect the uncertainty in the estimation of the MTIC tax gap.</p><p> </p><p>[1] <a href="https://www.gov.uk/government/statistics/measuring-tax-gaps" target="_blank">https://www.gov.uk/government/statistics/measuring-tax-gaps</a></p><p> </p><p>[2] <a href="https://www.gov.uk/government/statistics/measuring-tax-gaps-tables" target="_blank">https://www.gov.uk/government/statistics/measuring-tax-gaps-tables</a></p> answering member printed Lord Bates attachment 1 file name HMRC-measuring-tax-gaps-2017.pdf title HMRC Measuring Tax Gaps 2 file name Copy of HMRC-Measuring-tax-gaps-2017-tables.xlsx title HMRC Measuring Tax Gaps Table question first answered 04/12/2017 15:07:35 answering member 1091 label Biography information for Lord Bates
	tabling member	217 label Biography information for Baroness Primarolo

845414

	registered interest
	date	20/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	VAT: Tax Evasion
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government how much potential revenue they estimate the Government is losing each year through carousel or missing trader intra-community fraud.
	tabling member printed	Lord Faulkner of Worcester
	uin	HL5614
	answer	answer is ministerial correction date of answer 06/03/2018 answer text I refer the Hon Member to the answer that I gave on 4 December to the Rt Hon. Baroness Primarolo (HL3403). The information is also available in Chapter 2 of the ‘Measuring Tax Gaps’ publication.[1]<p> </p><p>[1] <a href="https://www.gov.uk/government/statistics/measuring-tax-gaps" target="_blank">https://www.gov.uk/government/statistics/measuring-tax-gaps</a></p> answering member printed Lord Bates question first answered 06/03/2018 12:43:48 answering member 1091 label Biography information for Lord Bates
	tabling member	2472 label Biography information for Lord Faulkner of Worcester

838867

	registered interest
	date	08/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	VAT
	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 impact of leaving the EU VAT area on British companies, including small and micro businesses.
	tabling member printed	Lord Allen of Kensington
	uin	HL5507
	answer	answer is ministerial correction date of answer 22/02/2018 answer text <p>It is the Government’s intention that the administration of the VAT regime following EU exit will remain largely as it currently is, as far as is desirable and practicable. Further information can be found in the Impact Assessment that accompanied the Taxation (Cross Border Trade) Bill, published on 20/11/2017.</p><p> </p> answering member printed Lord Bates question first answered 22/02/2018 15:19:48 answering member 1091 label Biography information for Lord Bates
	tabling member	4304 label Biography information for Lord Allen of Kensington

845479

	registered interest
	date	20/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	VAT
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government why VAT is payable on the provision of British Sign Language interpreters for deaf people and people with hearing loss in full-time employment.
	tabling member printed	Baroness Thomas of Winchester
	uin	HL5679
	answer	answer is ministerial correction date of answer 06/03/2018 answer text VAT is a broad-based tax on consumption and the standard rate of twenty percent applies to most goods and services, including the supply of sign language interpreters and palantypists by VAT-registered suppliers. Exceptions to the standard rate are strictly limited under domestic and international law. However, VAT-registered employers are able to deduct VAT incurred on such services to the extent that they relate to VAT-able supplies. answering member printed Lord Bates grouped question UIN HL5680 question first answered 06/03/2018 12:48:39 answering member 1091 label Biography information for Lord Bates
	tabling member	3785 label Biography information for Baroness Thomas of Winchester

845480

	registered interest
	date	20/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	VAT
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government why VAT is payable on the provision of palantypists for deaf people and people with hearing loss in full time employment.
	tabling member printed	Baroness Thomas of Winchester
	uin	HL5680
	answer	answer is ministerial correction date of answer 06/03/2018 answer text VAT is a broad-based tax on consumption and the standard rate of twenty percent applies to most goods and services, including the supply of sign language interpreters and palantypists by VAT-registered suppliers. Exceptions to the standard rate are strictly limited under domestic and international law. However, VAT-registered employers are able to deduct VAT incurred on such services to the extent that they relate to VAT-able supplies. answering member printed Lord Bates grouped question UIN HL5679 question first answered 06/03/2018 12:48:39 answering member 1091 label Biography information for Lord Bates
	tabling member	3785 label Biography information for Baroness Thomas of Winchester

764339

	registered interest
	date	02/10/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Utilities: Loans
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government whether they intend to examine the rate of interest charged on loans from shareholders to UK utilities to establish (1) whether the terms, including rates of interest, are commercial, and (2) the tax deductibility of such interest is legitimate.
	tabling member printed	Lord Myners
	uin	HL1676
	answer	answer is ministerial correction date of answer 16/10/2017 answer text <p>The capital structure of a business and the terms of any loan agreements is a commercial decision for the business and its investors or lenders.</p><p> </p><p>Interest expense incurred by a business is generally deductible in calculating taxable profits, but a number of tax rules limit such deductions. These tax rules apply to utilities just as to other sectors. In particular, transfer pricing rules disallow interest deductions in excess of what would be paid to an independent lender. And an unallowable purpose rule prevents deductions for interest on a loan that does not have a commercial purpose. HMRC robustly enforces these rules to ensure they are applied correctly.</p><p> </p><p>Furthermore, in line with OECD recommendations and following extensive consultation, the government is introducing new corporate interest restriction rules in the current Finance Bill to limit the deductions that a business can obtain for financing costs based on the amount of its earnings taxable in the UK.</p> answering member printed Lord Bates question first answered 16/10/2017 13:23:24 answering member 1091 label Biography information for Lord Bates
	tabling member	3869 label Biography information for Lord Myners

845385

	registered interest
	date	20/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	UK Trade with EU
	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 comments made by Robert Chote, Chairman of the Office for Budget Responsibility, in the New Statesman on 24 January, that most of the work that trade economists have done shows that the costs of leaving the single market and the customs union are greater than the benefits.
	tabling member printed	Lord Birt
	uin	HL5585
	answer	answer is ministerial correction date of answer 06/03/2018 answer text <p>The Office for Budget Responsibility (OBR) is an independent fiscal institution. Robert Chote’s comments in the New Statesman relate to an OBR judgement set out in their November 2017 Economic and Fiscal Outlook. The Government adopts the OBR’s independent forecasts as the official forecasts for the UK and as such, it would not be appropriate for the Government to comment on Robert Chote’s comments.</p> answering member printed Lord Bates question first answered 06/03/2018 12:49:28 answering member 1091 label Biography information for Lord Bates
	tabling member	2533 label Biography information for Lord Birt