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166516

	registered interest
	date	27/11/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Small Businesses: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what assistance and advice his Department is providing to small digital supply businesses potentially adversely affected by recent changes in the designation of place of supply in VAT regulations.
	tabling member constituency	Oxford East
	tabling member printed	Mr Andrew Smith
	uin	216308
	answer	answer is ministerial correction date of answer 04/12/2014 answer text <p>A Tax Information and Impact Note was published on 10 December 2013 which included an assessment of the impact on small and micro businesses. It is available at <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf</a></p><p> </p><p> </p><p> </p><p>HMRC has provided a significant amount of information about the VAT rule changes on the GOV.UK website, including highlighting to businesses the simplification options available to them to help them comply with the changes. HMRC has also organised a Twitter Clinic and published answers to the main questions as well as a list of ‘Top Tips’ for businesses. HMRC has also created a special e-mail address (<a href="mailto:vat2015.contact@hmrc.gsi.gov.uk" target="_blank">vat2015.contact@hmrc.gsi.gov.uk</a>) where businesses can send HMRC any specific enquiries they may have.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 216309 question first answered 04/12/2014 17:29:02 answering member 1529 label Biography information for Mr David Gauke
	tabling member	95 label Biography information for Mr Andrew Smith

166526

	registered interest
	date	27/11/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Small Businesses: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect on small digital supply businesses of recent changes in designation of place of supply in VAT regulations.
	tabling member constituency	Oxford East
	tabling member printed	Mr Andrew Smith
	uin	216309
	answer	answer is ministerial correction date of answer 04/12/2014 answer text <p>A Tax Information and Impact Note was published on 10 December 2013 which included an assessment of the impact on small and micro businesses. It is available at <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf</a></p><p> </p><p> </p><p> </p><p>HMRC has provided a significant amount of information about the VAT rule changes on the GOV.UK website, including highlighting to businesses the simplification options available to them to help them comply with the changes. HMRC has also organised a Twitter Clinic and published answers to the main questions as well as a list of ‘Top Tips’ for businesses. HMRC has also created a special e-mail address (<a href="mailto:vat2015.contact@hmrc.gsi.gov.uk" target="_blank">vat2015.contact@hmrc.gsi.gov.uk</a>) where businesses can send HMRC any specific enquiries they may have.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 216308 question first answered 04/12/2014 17:29:02 answering member 1529 label Biography information for Mr David Gauke
	tabling member	95 label Biography information for Mr Andrew Smith

166527

	registered interest
	date	27/11/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Treasury: Written Questions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, when he intends to answer Question 215333 tabled for answer on 24 November 2014; and what the reasons are for the time taken to answer.
	tabling member constituency	Nottingham South
	tabling member printed	Lilian Greenwood
	uin	216322
	answer	answer is ministerial correction date of answer 02/12/2014 answer text <p>I have done so.</p> answering member constituency Inverness, Nairn, Badenoch and Strathspey answering member printed Danny Alexander question first answered 02/12/2014 16:23:28 answering member 1535 label Biography information for Danny Alexander
	tabling member	4029 label Biography information for Lilian Greenwood

166528

	registered interest
	date	27/11/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tobacco: Smuggling
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what steps HM revenue and Customs is taking to tackle the tobacco tax gap.
	tabling member constituency	Wyre Forest
	tabling member printed	Mark Garnier
	uin	216318
	answer	answer is ministerial correction date of answer 02/12/2014 answer text <p>Since 2000, HMRC’s tobacco fraud strategy has reduced the tax gap for cigarettes from 22% in 2000/01 to 10% in 2013/14, and the tax gap for hand-rolling tobacco from 61% to 39% in the same period.</p><p> </p><p> </p><p>The current strategy was launched in 2011 and adopts a holistic approach to tackling the problem overseas, at the border and within the UK. This includes continual monitoring of intelligence to assess and respond to changes in criminal behaviours, partnership working with other enforcement agencies, such as Trading Standards, and use of a wide range of interventions and sanctions.</p><p> </p><p> </p><p>The strategy can be accessed on the HMRC website: <a href="http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&amp;_pageLabel=pageImport_ShowContent&amp;id=HMCE_PROD1_031246&amp;propertyType=document" target="_blank">http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&amp;_pageLabel=pageImport_ShowContent&amp;id=HMCE_PROD1_031246&amp;propertyType=document</a></p><p> </p><p> </p> answering member constituency Witham answering member printed Priti Patel question first answered 02/12/2014 17:41:26 answering member 4066 label Biography information for Priti Patel
	tabling member	4074 label Biography information for Mark Garnier

166626

	registered interest
	date	27/11/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Banks
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government what action they are taking to ensure that there are adequate banking facilities in every community.
	tabling member printed	Lord Roberts of Llandudno
	uin	HL3217
	answer	answer is ministerial correction date of answer 10/12/2014 answer text <p>The Government does not collect information relating to bank branch closures.</p><p> </p><p>Part of the Government’s long term economic plan is to ensure that banks serve all sections of society. The Government is committed to increasing competition to deliver innovation and good financial products and services for all bank customers.</p><p> </p><p>The Economic Secretary to the Treasury recently chaired a roundtable with senior representatives from UK banks and building societies to explore what more can be done to make sure that customers, wherever they live, have access to the banking services they need.</p><p> </p> answering member printed Lord Deighton grouped question UIN HL3218 question first answered 10/12/2014 13:50:04 answering member 4262 label Biography information for Lord Deighton
	tabling member	3691 label Biography information for Lord Roberts of Llandudno

166627

	registered interest
	date	27/11/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Banks
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government how many bank branches have closed in the United Kingdom during the past year; and where they were located.
	tabling member printed	Lord Roberts of Llandudno
	uin	HL3218
	answer	answer is ministerial correction date of answer 10/12/2014 answer text <p>The Government does not collect information relating to bank branch closures.</p><p> </p><p>Part of the Government’s long term economic plan is to ensure that banks serve all sections of society. The Government is committed to increasing competition to deliver innovation and good financial products and services for all bank customers.</p><p> </p><p>The Economic Secretary to the Treasury recently chaired a roundtable with senior representatives from UK banks and building societies to explore what more can be done to make sure that customers, wherever they live, have access to the banking services they need.</p><p> </p> answering member printed Lord Deighton grouped question UIN HL3217 question first answered 10/12/2014 13:50:04 answering member 4262 label Biography information for Lord Deighton
	tabling member	3691 label Biography information for Lord Roberts of Llandudno

166647

	registered interest
	date	27/11/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Corporation Tax
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government whether the devolution of corporation tax is proposed for (1) Scotland, (2) Wales, and (3) Northern Ireland.
	tabling member printed	Lord Kilclooney
	uin	HL3238
	answer	answer is ministerial correction date of answer 16/12/2014 answer text <p>The Smith Commission reported on 27 November and the Government has announced it will now prepare draft legislative clauses to implement the Heads of Agreement by the end of January. The Smith Commission did not agree that corporation tax would be devolved to Scotland.</p><p> </p><p> </p><p> </p><p>The Wales Bill, currently in Parliament, provides the legislative framework to support the implementation of the recommendations made in the first report of the Commission on Devolution in Wales (Silk Commission). The Wales Bill does not feature any devolution of corporation tax powers to Wales.</p><p> </p><p> </p><p> </p><p>At Autumn Statement 2014, the Government announced that the devolution of a corporation tax rate-setting power to Northern Ireland could be implemented provided that the Northern Ireland Executive is able to manage the financial implications. The parties in the Northern Ireland Executive are continuing talks aimed at resolving a number of issues including agreeing budgets for 2015-16 and putting the Executive’s finances on a sustainable footing for the future.</p><p> </p><p> </p><p> </p><p>Northern Ireland faces unique cross-border challenges from the very low corporation tax rate in the Republic, significant over-reliance on public sector employment and the challenging legacy of the Troubles. The devolution of corporation tax to Northern Ireland recognises those factors and is consistent with the UK’s asymmetrical approach to devolution.</p><p> </p><p> </p><p> </p><p>Any devolution of tax powers, such as corporation tax rate-setting powers, would require a corresponding reduction in the block grant to reflect the tax revenues that the UK Government would forego.</p><p> </p> answering member printed Lord Deighton grouped question UIN HL3239 question first answered 16/12/2014 16:29:28 answering member 4262 label Biography information for Lord Deighton
	tabling member	657 label Biography information for Lord Kilclooney

166648

	registered interest
	date	27/11/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Corporation Tax
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government whether they consider that the devolution of corporation tax to Scotland, Wales, or Northern Ireland would cause a reduction in the block grant under the Barnett Formula to any of those devolved administrations.
	tabling member printed	Lord Kilclooney
	uin	HL3239
	answer	answer is ministerial correction date of answer 16/12/2014 answer text <p>The Smith Commission reported on 27 November and the Government has announced it will now prepare draft legislative clauses to implement the Heads of Agreement by the end of January. The Smith Commission did not agree that corporation tax would be devolved to Scotland.</p><p> </p><p> </p><p> </p><p>The Wales Bill, currently in Parliament, provides the legislative framework to support the implementation of the recommendations made in the first report of the Commission on Devolution in Wales (Silk Commission). The Wales Bill does not feature any devolution of corporation tax powers to Wales.</p><p> </p><p> </p><p> </p><p>At Autumn Statement 2014, the Government announced that the devolution of a corporation tax rate-setting power to Northern Ireland could be implemented provided that the Northern Ireland Executive is able to manage the financial implications. The parties in the Northern Ireland Executive are continuing talks aimed at resolving a number of issues including agreeing budgets for 2015-16 and putting the Executive’s finances on a sustainable footing for the future.</p><p> </p><p> </p><p> </p><p>Northern Ireland faces unique cross-border challenges from the very low corporation tax rate in the Republic, significant over-reliance on public sector employment and the challenging legacy of the Troubles. The devolution of corporation tax to Northern Ireland recognises those factors and is consistent with the UK’s asymmetrical approach to devolution.</p><p> </p><p> </p><p> </p><p>Any devolution of tax powers, such as corporation tax rate-setting powers, would require a corresponding reduction in the block grant to reflect the tax revenues that the UK Government would forego.</p><p> </p> answering member printed Lord Deighton grouped question UIN HL3238 question first answered 16/12/2014 16:29:28 answering member 4262 label Biography information for Lord Deighton
	tabling member	657 label Biography information for Lord Kilclooney

166204

	registered interest
	date	26/11/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Financial Services
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government whether they have any plans to introduce legislation obliging financial companies to protect against cyberbreaches, money laundering and fraud.
	tabling member printed	Lord Mendelsohn
	uin	HL3188
	answer	answer is ministerial correction date of answer 09/12/2014 answer text <p>The UK already has a comprehensive anti-money laundering and counter financing of terrorism regime. The international money laundering standards set by the Financial Action Task Force form the basis of EU legislation, which is incorporated into various pieces of UK law, predominantly the Money Laundering Regulations (2007) and the Proceeds of Crime Act (2002), both of which apply to financial institutions.</p><p> </p><p> </p><p> </p><p>The UK Government has no plans to introduce legislation obliging financial companies to protect against fraud. The Financial Conduct Authority (FCA), which regulates most financial institutions, expects firms within its supervisory remit to establish, implement and maintain adequate policies and procedures to reduce the risk that they may be used for financial crime. This includes money laundering, anti-bribery and corruption, and fraud.</p><p> </p><p> </p><p> </p><p>The Government works very closely with the financial sector through such initiatives as the CISP (Cyber Security Information Sharing Partnership) and CERT-UK (the UK’s national Computer Emergency Response Team), and has participated in cyber security exercises with the sector to test defences, such as the Waking Shark II exercise held earlier this year. In addition, the Treasury is working with the relevant Government agencies, the Bank of England (including the Prudential Regulation Authority) and the FCA to respond to the Financial Policy Committee’s recommendation to work with core parts of the UK financial sector to put in place a programme of work to improve and test resilience to cyber attack.</p><p> </p> answering member printed Lord Deighton question first answered 09/12/2014 17:50:42 answering member 4262 label Biography information for Lord Deighton
	tabling member	4286 label Biography information for Lord Mendelsohn

166218

	registered interest
	date	26/11/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employed
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government what are the latest recorded (1) numbers of self-employed, (2) numbers of self-employed recorded in income tax records, and (3) annual turnover of self-employed in income tax records.
	tabling member printed	Lord Christopher
	uin	HL3202
	answer	answer is ministerial correction date of answer 10/12/2014 answer text <p>The number of individuals filing a self-employment schedule in their Self Assessment tax returns for the year 2011-12 is estimated at 5.49 million.</p><p> </p><p> </p><p> </p><p>The annual turnover of these individuals in 2011-12 is estimated at £296 billion.</p><p> </p><p> </p><p> </p><p>These estimates are based on the Survey of Personal Incomes (SPI) for the year 2011-12.</p><p> </p><p> </p><p> </p><p>Further information about the self-employed is available in HMRC’s National Statistics Publications<sup><sup>[1]</sup></sup>.</p><p> </p><p> </p><p> </p><p> </p><p><sup><sup>[1]</sup></sup> Available at the following internet address: <a href="https://www.gov.uk/government/collections/personal-income-by-tax-year" target="_blank">https://www.gov.uk/government/collections/personal-income-by-tax-year</a></p><p> </p> answering member printed Lord Deighton question first answered 10/12/2014 13:49:15 answering member 4262 label Biography information for Lord Deighton
	tabling member	3395 label Biography information for Lord Christopher