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984249

	registered interest
	date	09/10/2018
	answering body	Women and Equalities
	answering dept id	31
	answering dept short name	Women and Equalities
	answering dept sort name	Women and Equalities
	hansard heading	Conversion Therapy
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government whether they plan to undertake any consultation before bringing forward proposals to ban gay conversion therapy; if so, which stakeholders they plan to consult; and what is the timetable.
	tabling member printed	Lord Black of Brentwood
	uin	HL10457
	answer	answer is ministerial correction date of answer 17/10/2018 answer text <p>Conversion therapy is wrong and we are not willing to let it continue.</p><p> </p><p>As part of the LGBT Action Plan, we have committed to bring forward proposals to end the practice of conversion therapy in the UK. We have committed to consider all legislative and non-legislative options to prohibit promoting, offering or conducting these practices whether they are occurring in a medical, commercial or faith-based context.</p><p> </p><p>This is a complex issue that we will be approaching sensitively. We intend to engage widely before bringing forward proposals, and we will consult on the final package to ensure that the actions we take are effective and have broad support.</p> answering member printed Baroness Williams of Trafford question first answered 17/10/2018 15:19:38 answering member 4311 label Biography information for Baroness Williams of Trafford
	tabling member	4171 label Biography information for Lord Black of Brentwood

984475

	registered interest
	date	09/10/2018
	answering body	Women and Equalities
	answering dept id	31
	answering dept short name	Women and Equalities
	answering dept sort name	Women and Equalities
	hansard heading	Civil Partnerships: Heterosexuality
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Minister for Women and Equalities, when she plans to introduce legislative proposals to allow opposite-sex couples to enter into a civil partnership.
	tabling member constituency	Oxford West and Abingdon
	tabling member printed	Layla Moran
	uin	177374
	answer	answer is ministerial correction date of answer 17/10/2018 answer text <p>On 2 October the Prime Minister announced that we would extend the availability of civil partnerships to opposite-sex couples.</p><p>This important step for equality will give families more certainty and security, and we intend to introduce legislation as soon as possible.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 17/10/2018 15:03:21 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4656 label Biography information for Layla Moran

984255

	registered interest
	date	09/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Environment Protection: Taxation
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government whether they intend to maintain the Carbon Price Support rates, set in the 2016 Budget, for the period through to 2020–21; and how their policy in the area relates to the Total Carbon Price, established in the Autumn Budget 2017.
	tabling member printed	Baroness Brown of Cambridge
	uin	HL10463
	answer	answer is ministerial correction date of answer 23/10/2018 answer text <p>The government announced at Spring Budget 2016 that the Carbon Price Support rates would remain at £18/tCO<sub>2</sub> in 2019-20 and then be uprated by RPI in 2020-21.</p><p> </p><p>At Autumn Budget 2017, the government stated that the Total Carbon Price - currently made up of the Carbon Price Support Rate and the EU Emissions Trading System - was set at the right level and that the government would continue to target a similar price.</p><p> </p><p>All taxes are kept under review and any changes to the Carbon Price Support rates, and therefore the Total Carbon Price, will be made at fiscal events in the usual way.</p><p> </p> answering member printed Lord Bates question first answered 23/10/2018 10:55:06 answering member 1091 label Biography information for Lord Bates
	tabling member	4565 label Biography information for Baroness Brown of Cambridge

984268

	registered interest
	date	09/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Government Departments: Databases
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government whether any Government controlled data sets are cited as capital assets on the Whole of Government Accounts; and if so, which ones.
	tabling member printed	Lord Freyberg
	uin	HL10476
	answer	answer is ministerial correction date of answer 23/10/2018 answer text <p>The UK follows standards as set by the International Accounting Standards Board (IASB). Data sets are an intangible asset and would therefore be covered by IAS 38 Intangible Assets. The UK government follows IAS 38 as adapted for the public sector. The Government Financial Reporting Manual 2018-19 sets out these interpretations and adaptations. The latest available publication of Whole of Government Accounts 2016-17 reports government’s intangible assets as totalling £34.5 billion at 31 March 2017. HM Treasury does not collect information on the value of data sets within this total or where they are held. The accounting policy used by the Whole of Government Accounts in recognising intangible assets is as follows (per page 82 of the 2016-17 accounts): “Intangible assets are recognised if it is probable that they will result in future economic benefits to the government and if their cost can be measured reliably. Intangible assets are initially recognised at cost and subsequently valued based on current value in existing use. Where no active market exists, intangible assets are revalued using indices or another suitable model.”</p> answering member printed Lord Bates question first answered 23/10/2018 10:55:54 answering member 1091 label Biography information for Lord Bates
	tabling member	2593 label Biography information for Lord Freyberg

984269

	registered interest
	date	09/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Public Sector: Assets
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government whether the UK’s intangible assets are accounted for using an internationally recognised methodology.
	tabling member printed	Lord Freyberg
	uin	HL10477
	answer	answer is ministerial correction date of answer 23/10/2018 answer text <p>The UK follows standards as set by the International Accounting Standards Board (IASB), which is an internationally recognised standard setter. The UK Government applies International Financial Reporting Standards (IFRS) as adapted and interpreted for the public sector. The relevant financial standard for intangible assets is IAS 38. The Government Financial Reporting Manual 2018-19 sets out these interpretations and adaptations.</p> answering member printed Lord Bates question first answered 23/10/2018 10:57:01 answering member 1091 label Biography information for Lord Bates
	tabling member	2593 label Biography information for Lord Freyberg

984270

	registered interest
	date	09/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Public Bodies: Intellectual Property
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government whether for accounting purposes they treat intellectual property generated by public bodies in the same way as other EU Member States.
	tabling member printed	Lord Freyberg
	uin	HL10478
	answer	answer is ministerial correction date of answer 23/10/2018 answer text <p>The UK follows standards as set by the International Accounting Standards Board (IASB). The UK Government applies International Financial Reporting Standards (IFRS) as adapted and interpreted for the public sector. EU Member States may also apply IFRS, International Public Sector Accounting Standards (IPSAS) or prepare their accounts on a cash basis. There are no material differences in the standards issued by IASB (IAS 38) and IPSASB (IPSAS 31) on the accounting treatment of intellectual property.</p> answering member printed Lord Bates question first answered 23/10/2018 10:57:26 answering member 1091 label Biography information for Lord Bates
	tabling member	2593 label Biography information for Lord Freyberg

984271

	registered interest
	date	09/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Government Departments: Databases
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government whether there is an internationally accepted methodology for valuing raw data assets on government balance sheets; and if not, what consideration they have given to developing one with international partners.
	tabling member printed	Lord Freyberg
	uin	HL10479
	answer	answer is ministerial correction date of answer 23/10/2018 answer text <p>The UK follows standards as set by the International Accounting Standards Board (IASB), which is an internationally recognised standard setter. The UK Government applies International Financial Reporting Standards (IFRS) as adapted and interpreted for the public sector. Data sets are an intangible asset and would therefore be covered by IAS 38 Intangible Assets. The UK government follows IAS 38 as adapted for the public sector.</p><p>Under this standard, raw data would be unlikely to meet the definition of a recognisable asset. The government is unlikely to diverge from IFRS accounting standards in the Whole of Government Accounts</p> answering member printed Lord Bates question first answered 23/10/2018 10:53:35 answering member 1091 label Biography information for Lord Bates
	tabling member	2593 label Biography information for Lord Freyberg

984293

	registered interest
	date	09/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Financial Services: Regulation
	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 (1) data, and (2) powers available to regulators to manage the systemic risk linked to the non-bank lending, or "shadow banking" sector.
	tabling member printed	Lord Myners
	uin	HL10501
	answer	answer is ministerial correction date of answer 23/10/2018 answer text <p>The Financial Policy Committee (FPC) of the Bank of England is the body responsible for monitoring systemic risks in the financial sector including risk outside the core banking sector, such as non-bank lending.</p><p> </p><p>The FPC performs an annual review of risk and regulation beyond the core banking sector. Following on from this assessment the FPC decides on whether to make a recommendation to the Treasury to grant the FPC an expansion of its regulatory perimeter or additional tools. However, the FPC is not limited to making requests at this time, it can make a recommendation as soon as it identifies a need. The last review was in November 2017 where they decided no such recommendations were needed. The next review will be in their next meeting which is currently scheduled for November 2018. The FPC’s recent assessment (October 2018) on the systemic risks posed by non-bank lending has highlighted the growth in leveraged lending as a concern and the Committee will review the issue again in its next meeting in November.</p> answering member printed Lord Bates question first answered 23/10/2018 10:54:30 answering member 1091 label Biography information for Lord Bates
	tabling member	3869 label Biography information for Lord Myners

984383

	registered interest
	date	09/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: EU Law
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the level of revenue that will accrue to the public purse as a result of the implementation of Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union through proposed new section 128A of the Taxation (International and Other Provisions) Act 2010 as set out in the draft Finance Bill.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	177376
	answer	answer is ministerial correction date of answer 17/10/2018 answer text <p>The Government has published its current view of this measure here:</p><p>https://www.gov.uk/government/publications/implementing-a-directive-on-tax-dispute-resolution-mechanisms-in-the-eu/legislating-the-directive-on-tax-dispute-resolution-mechanisms-in-the-european-union</p><p>We will be making an estimate of the revenue impact to the public purse as a result of implementation of the directive as the implementing legislation is finalised.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 17/10/2018 16:43:53 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

984384

	registered interest
	date	09/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: EU Law
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the level of revenue that will accrue to the public purse as a result of the implementation of EU Directive 2018/822 as set out in clause 40 of the draft Finance Bill.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	177377
	answer	answer is ministerial correction date of answer 17/10/2018 answer text <p>The Government has published its current view of this measure here: <a href="https://www.gov.uk/government/publications/international-tax-enforcement-disclosable-arrangements/international-tax-enforcement-disclosable-arrangements" target="_blank">https://www.gov.uk/government/publications/international-tax-enforcement-disclosable-arrangements/international-tax-enforcement-disclosable-arrangements</a>.</p><p> </p><p>We will be making an estimate of the revenue impact to the public purse as a result of implementation of the directive as the implementing legislation is finalised.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 17/10/2018 16:50:59 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds