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169393

	registered interest
	date	10/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how much was raised per head in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland from (i) income taxes, (ii) taxes on property and (iii) the transaction of shares in each of the last four years.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	218120
	answer	answer is ministerial correction date of answer 16/12/2014 answer text <p>(i) Estimates of the number of taxpayers and their income tax liabilities for the UK as a whole and for each constituent country are shown in the table attached. (Table one)</p><p> </p><p> </p><p>This is a summary of information published in HMRC’s National Statistics table 3.11. These estimates are compiled from the Survey of Personal Incomes (SPI). The latest year available is 2011-12, please note that the SPI for 2008-09 has not been published.</p><p> </p><p> </p><p>The years 2010-11 and 2011-12 are available from the following internet address</p><p> </p><p> </p><p><a href="https://www.gov.uk/government/statistics/income-and-tax-by-gender-region-and-country-2010-to-2011" target="_blank">https://www.gov.uk/government/statistics/income-and-tax-by-gender-region-and-country-2010-to-2011</a></p><p> </p><p>Estimates for 2009-10 and earlier years are published in the National Archive at the following internet address;<br></p><p><a href="http://webarchive.nationalarchives.gov.uk/20121102223513/http:/hmrc.gov.uk/stats/income_distribution/menu-by-year.htm" target="_blank">http://webarchive.nationalarchives.gov.uk/20121102223513/http:/hmrc.gov.uk/stats/income_distribution/menu-by-year.htm</a></p><p> </p><p>Estimates of the numbers of individuals in the UK and each constituent country for the years corresponding with the table 1 are shown in the table attached. (Table 2)</p><p> </p><p>This summary is compiled from information published by the Office for National Statistics (ONS) in tables A1-1 to A1-7 which are published at the following internet address from which other years are available.</p><p> </p><p><a href="http://www.ons.gov.uk/ons/search/index.html?pageSize=50&amp;sortBy=none&amp;sortDirection=none&amp;newquery=Table+A1-1" target="_blank">http://www.ons.gov.uk/ons/search/index.html?pageSize=50&amp;sortBy=none&amp;sortDirection=none&amp;newquery=Table+A1-1</a></p><p> </p><p> </p><p>These estimates are at the mid-year point in time and are not directly comparable to HMRC published figures that represent all taxpayers across a full tax year.</p><p> </p><p> </p><p>(ii) Estimates can be made of the average SDLT paid per head each year by comparing HMRC published tax receipts with ONS published population estimates.</p><p> </p><p>(iii) Stamp tax on shares is payable on the transfer of a liable security, and is usually paid automatically by the CREST electronic securities exchange system. The disaggregation between countries is based on companies’ registered locations, and not the location of their main activities or the location of the purchaser of the share (which is not known). For example the tax on the purchase of a share in an oil company with its main base of operation in Aberdeen but with its head office in London would count towards England’s receipts. Estimates can be made of the average Stamp tax on shares paid per head each year by comparing HMRC published tax receipts with ONS published population estimates.</p><p> </p><p>HMRC’s publication ‘Disaggregation of HMRC tax receipts’ can be found here:</p><p> </p><p><a title="https://www.gov.uk/government/statistics/disaggregation-of-hmrc-tax-receipts" href="https://www.gov.uk/government/statistics/disaggregation-of-hmrc-tax-receipts" target="_blank">https://www.gov.uk/government/statistics/disaggregation-of-hmrc-tax-receipts</a></p><p> </p><p> </p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 16/12/2014 16:58:15 answering member 1529 label Biography information for Mr David Gauke attachment 1 file name Pamela Nash tables attached.docx title Tables
	tabling member	3909 label Biography information for Pamela Nash

168597

	registered interest
	date	08/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance and Evasion
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how much additional tax has been collected by HM Revenue and Customs from large companies through its anti-avoidance and evasion activities since 2012.
	tabling member constituency	Edinburgh West
	tabling member printed	Mike Crockart
	uin	217681
	answer	answer is ministerial correction date of answer 11/12/2014 answer text <p><strong>HM Revenue and Customs (HMRC) is active in assessing and tackling the risks of evasion, avoidance and error amongst large businesses. HMRC’s approach has enabled it to recover over £16billion in additional compliance revenues from large businesses between April 2012 and March 2014.</strong></p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 11/12/2014 17:39:23 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3967 label Biography information for Mike Crockart

169396

	registered interest
	date	10/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	High Net Worth Unit
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the staffing levels of the High Net Worth Unit in HM Revenue and Customs were in each of the last four years.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	218088
	answer	answer is ministerial correction date of answer 17/12/2014 answer text <p><strong>High Net Worth Unit compliance yield outcomes for each of the last four years were: </strong></p><p> </p><p><strong><br> <br> </strong></p><p> </p><table><tbody><tr><td> </td><td><p>Yield</p></td></tr><tr><td><p>2010/11</p></td><td><p>£162,000,000 (Approximately)</p></td></tr><tr><td><p>2011/12</p></td><td><p>£200,428,660</p></td></tr><tr><td><p>2012/13</p></td><td><p>£222,403,897</p></td></tr><tr><td><p>2013/14</p></td><td><p>£267,970,741</p></td></tr></tbody></table><p> </p><p> </p><p> </p><p> </p><p> </p><p>The staffing levels of the High Net Worth Unit in HM Revenue and Customs in each of the last four years were:</p><p> </p><p> </p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>FTEs</p></td></tr><tr><td><p>2010-11</p></td><td><p>383</p></td></tr><tr><td><p>2011-12</p></td><td><p>358</p></td></tr><tr><td><p>2012-13</p></td><td><p>372</p></td></tr><tr><td><p>2013-14</p></td><td><p>380</p></td></tr></tbody></table><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 218101 question first answered 17/12/2014 16:57:05 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3909 label Biography information for Pamela Nash

169397

	registered interest
	date	10/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	High Net Worth Unit
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what yield was generated to HM Revenue and Customs by the High Net Worth Unit in each of the last four years.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	218101
	answer	answer is ministerial correction date of answer 17/12/2014 answer text <p><strong>High Net Worth Unit compliance yield outcomes for each of the last four years were: </strong></p><p> </p><p><strong><br> <br> </strong></p><p> </p><table><tbody><tr><td> </td><td><p>Yield</p></td></tr><tr><td><p>2010/11</p></td><td><p>£162,000,000 (Approximately)</p></td></tr><tr><td><p>2011/12</p></td><td><p>£200,428,660</p></td></tr><tr><td><p>2012/13</p></td><td><p>£222,403,897</p></td></tr><tr><td><p>2013/14</p></td><td><p>£267,970,741</p></td></tr></tbody></table><p> </p><p> </p><p> </p><p> </p><p> </p><p>The staffing levels of the High Net Worth Unit in HM Revenue and Customs in each of the last four years were:</p><p> </p><p> </p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>FTEs</p></td></tr><tr><td><p>2010-11</p></td><td><p>383</p></td></tr><tr><td><p>2011-12</p></td><td><p>358</p></td></tr><tr><td><p>2012-13</p></td><td><p>372</p></td></tr><tr><td><p>2013-14</p></td><td><p>380</p></td></tr></tbody></table><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 218088 question first answered 17/12/2014 16:57:04 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3909 label Biography information for Pamela Nash

168877

	registered interest
	date	09/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Orchestras: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to paragraph 2.96 of Autumn Statement 2014, how and when the Government plans to consult on an orchestra tax relief.
	tabling member constituency	Rhondda
	tabling member printed	Chris Bryant
	uin	217966
	answer	answer is ministerial correction date of answer 15/12/2014 answer text <p>As announced at Autumn Statement 2014, the government will consult on a new tax relief for orchestras in early 2015. The government will publish a consultation document early next year.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 15/12/2014 17:15:18 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1446 label Biography information for Sir Chris Bryant

169761

	registered interest
	date	11/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Non-domestic Rates
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to paragraph 1.161 of the Autumn Statement 2014, when the Government plans to (a) publish the terms of reference for and (b) launch the review of the future structure of business rates.
	tabling member constituency	Leeds Central
	tabling member printed	Hilary Benn
	uin	218343
	answer	answer is ministerial correction date of answer 16/12/2014 answer text <p>At Autumn Statement 2014, the government announced it will conduct a review of the future structure of business rates to report by Budget 2016. The review will be fiscally neutral and consistent with the government’s agreed financing of local authorities. The government will publish terms of reference in due course.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 16/12/2014 17:02:29 answering member 1529 label Biography information for Mr David Gauke
	tabling member	413 label Biography information for Hilary Benn

168172

	registered interest
	date	05/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Commerce: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will give consideration to extending the current VAT threshold to digital sales across the EU.
	tabling member constituency	Cambridge
	tabling member printed	Dr Julian Huppert
	uin	217570
	answer	answer is ministerial correction date of answer 10/12/2014 answer text <p>Businesses that supply digital services to consumers in other Member States are covered by the new VAT rules. However, there are a number of supporting measures to mitigate the impact on small businesses.</p><p> </p><p> </p><p> </p><p>HMRC will allow businesses below the VAT registration threshold to register for VAT in respect of their cross border sales only. This means these businesses can use the on-line Mini One Stop Shop, which removes the burden of registering for VAT in other Member States, whilst also retaining the benefit of the national VAT threshold for their domestic sales. Small businesses that sell through a digital platform will not have to register for VAT because the operator of the marketplace has the responsibility to account for the VAT.</p><p> </p><p> </p><p> </p><p>HMRC has also provided extensive guidance to support businesses, including organising a Twitter Clinic and publishing answers to the main questions and is engaging with Enterprise Nation about the concerns of micro businesses.</p><p> </p><p> </p><p> </p><p> </p><p> </p><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> </p><p> </p><p> </p><p>Introducing a cross-border threshold for digital sales is not permitted under European Law. This would require a change in EU law agreed by all Member States.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 217567 217568 question first answered 10/12/2014 13:16:59 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3931 label Biography information for Dr Julian Huppert

168170

	registered interest
	date	05/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Commerce: 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 potential effect on small businesses of proposed changes to EU VAT rules for digital sales.
	tabling member constituency	Cambridge
	tabling member printed	Dr Julian Huppert
	uin	217568
	answer	answer is ministerial correction date of answer 10/12/2014 answer text <p>Businesses that supply digital services to consumers in other Member States are covered by the new VAT rules. However, there are a number of supporting measures to mitigate the impact on small businesses.</p><p> </p><p> </p><p> </p><p>HMRC will allow businesses below the VAT registration threshold to register for VAT in respect of their cross border sales only. This means these businesses can use the on-line Mini One Stop Shop, which removes the burden of registering for VAT in other Member States, whilst also retaining the benefit of the national VAT threshold for their domestic sales. Small businesses that sell through a digital platform will not have to register for VAT because the operator of the marketplace has the responsibility to account for the VAT.</p><p> </p><p> </p><p> </p><p>HMRC has also provided extensive guidance to support businesses, including organising a Twitter Clinic and publishing answers to the main questions and is engaging with Enterprise Nation about the concerns of micro businesses.</p><p> </p><p> </p><p> </p><p> </p><p> </p><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> </p><p> </p><p> </p><p>Introducing a cross-border threshold for digital sales is not permitted under European Law. This would require a change in EU law agreed by all Member States.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 217567 217570 question first answered 10/12/2014 13:16:59 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3931 label Biography information for Dr Julian Huppert

168171

	registered interest
	date	05/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Commerce: 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 ensure that small businesses are not adversely affected by the implementation of new EU VAT rules for digital sales.
	tabling member constituency	Cambridge
	tabling member printed	Dr Julian Huppert
	uin	217567
	answer	answer is ministerial correction date of answer 10/12/2014 answer text <p>Businesses that supply digital services to consumers in other Member States are covered by the new VAT rules. However, there are a number of supporting measures to mitigate the impact on small businesses.</p><p> </p><p> </p><p> </p><p>HMRC will allow businesses below the VAT registration threshold to register for VAT in respect of their cross border sales only. This means these businesses can use the on-line Mini One Stop Shop, which removes the burden of registering for VAT in other Member States, whilst also retaining the benefit of the national VAT threshold for their domestic sales. Small businesses that sell through a digital platform will not have to register for VAT because the operator of the marketplace has the responsibility to account for the VAT.</p><p> </p><p> </p><p> </p><p>HMRC has also provided extensive guidance to support businesses, including organising a Twitter Clinic and publishing answers to the main questions and is engaging with Enterprise Nation about the concerns of micro businesses.</p><p> </p><p> </p><p> </p><p> </p><p> </p><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> </p><p> </p><p> </p><p>Introducing a cross-border threshold for digital sales is not permitted under European Law. This would require a change in EU law agreed by all Member States.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 217568 217570 question first answered 10/12/2014 13:16:59 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3931 label Biography information for Dr Julian Huppert

169744

	registered interest
	date	11/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax: Medway
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many people in (a) Medway and (b) Gillingham and Rainham constituency are paying less income tax in 2014-15 than they paid in 2009-10.
	tabling member constituency	Gillingham and Rainham
	tabling member printed	Rehman Chishti
	uin	218296
	answer	answer is ministerial correction date of answer 16/12/2014 answer text <p>By 5<sup>th</sup> April 2015, this Government's increases in the personal allowance (for those born after 5 April 1948), is estimated to reduce the income tax liability of 26.1milion individuals. Of these, 3.67 million live in the South East region, this includes the unitary authority of Medway and the Parliamentary Constituency of Gillingham and Rainham.</p><p> </p><p> </p><p> </p><p>These estimates are based on the 2011-12 Survey of Personal Incomes, projected to 2014-15 using economic assumptions consistent with the Office for Budget Responsibility’s November 2014 economic and fiscal outlook.</p><p> </p><p> </p><p> </p><p>HM Treasury does not publish this information at constituency level.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 16/12/2014 17:00:45 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3987 label Biography information for Rehman Chishti