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979710
star this property registered interest false more like this
star this property date less than 2018-10-01more like thismore than 2018-10-01
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Pre-payment more like this
star this property house id 2 more like this
star this property legislature
25277
unstar this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government whether they will conduct a review of providers of pre-payment plans, and of the sales practices of such providers, with a view to appropriate regulation of this sector. more like this
star this property tabling member printed
Baroness Goudie more like this
star this property uin HL10367 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-10-16more like thismore than 2018-10-16
star this property answer text <p>I have interpreted this question as relating to the pre-paid funeral plan market. The government launched a call for evidence into the regulation of the pre-paid funeral plan market in June 2018, having concluded that the current framework of self-regulation is not sufficient to ensure the fair treatment of consumers. We are currently reviewing the submissions and a response will be published in due course.</p> more like this
star this property answering member printed Lord Bates more like this
star this property question first answered
less than 2018-10-16T12:34:14.683Zmore like thisremove minimum value filter
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
3575
star this property label Biography information for Baroness Goudie more like this
980130
star this property registered interest false more like this
star this property date less than 2018-10-01more like thismore than 2018-10-01
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Electronic Funds Transfer: Fraud more like this
star this property house id 2 more like this
star this property legislature
25277
unstar this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what steps they are taking to ensure that funds obtained by authorised push payment fraud are traced and recovered. more like this
star this property tabling member printed
Lord Chadlington more like this
star this property uin HL10399 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-10-16more like thismore than 2018-10-16
star this property answer text <p>The Government takes all fraud extremely seriously and recognises the harm that authorised push payment scams can cause. The Government has created the Joint Fraud Taskforce, which brings together government, the banks and law enforcement to develop a collective response to fraud. The objectives of the Taskforce are to protect the public and businesses from fraud, reduce the impact of fraud on victims, and increase the disruption and prosecution of fraudsters.</p><p> </p><p>Furthermore, the government has established the Payment Systems Regulator (PSR) with a statutory objective to ensure that the UK’s payment systems work in the interests of their users. The PSR has convened an Authorised Push Payment (APP) Scams Steering Group, made up of an equal number of both industry and consumer group representatives. On 28 September 2018 this steering group published a draft voluntary code which sets out the circumstances in which payment services providers (e.g. banks) would be responsible for reimbursing APP fraud victims who have acted appropriately. This draft voluntary code is an important step forwards towards better and more consistent protection for consumers and standards for industry.</p><p> </p>
star this property answering member printed Lord Bates more like this
star this property question first answered
less than 2018-10-16T12:35:02.72Zmore like thismore than 2018-10-16T12:35:02.72Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
3318
star this property label Biography information for Lord Chadlington more like this
984255
star this property registered interest false more like this
star this property date less than 2018-10-09more like thismore than 2018-10-09
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Environment Protection: Taxation more like this
star this property house id 2 more like this
star this property legislature
25277
unstar this property pref label House of Lords more like this
star this property 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. more like this
star this property tabling member printed
Baroness Brown of Cambridge more like this
star this property uin HL10463 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-10-23more like thismore than 2018-10-23
star this property 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> more like this
star this property answering member printed Lord Bates more like this
star this property question first answered
less than 2018-10-23T10:55:06.443Zmore like thismore than 2018-10-23T10:55:06.443Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
4565
star this property label Biography information for Baroness Brown of Cambridge more like this
984268
star this property registered interest false more like this
star this property date less than 2018-10-09more like thismore than 2018-10-09
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Government Departments: Databases more like this
star this property house id 2 more like this
star this property legislature
25277
unstar this property pref label House of Lords more like this
star this property 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. more like this
star this property tabling member printed
Lord Freyberg more like this
star this property uin HL10476 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-10-23more like thismore than 2018-10-23
star this property 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>
star this property answering member printed Lord Bates more like this
star this property question first answered
less than 2018-10-23T10:55:54.513Zmore like thismore than 2018-10-23T10:55:54.513Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
2593
star this property label Biography information for Lord Freyberg more like this
984269
star this property registered interest false more like this
star this property date less than 2018-10-09more like thismore than 2018-10-09
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Public Sector: Assets more like this
star this property house id 2 more like this
star this property legislature
25277
unstar this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government whether the UK’s intangible assets are accounted for using an internationally recognised methodology. more like this
star this property tabling member printed
Lord Freyberg more like this
star this property uin HL10477 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-10-23more like thismore than 2018-10-23
star this property 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> more like this
star this property answering member printed Lord Bates more like this
star this property question first answered
less than 2018-10-23T10:57:01.977Zmore like thismore than 2018-10-23T10:57:01.977Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
2593
star this property label Biography information for Lord Freyberg more like this
984270
star this property registered interest false more like this
star this property date less than 2018-10-09more like thismore than 2018-10-09
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Public Bodies: Intellectual Property more like this
star this property house id 2 more like this
star this property legislature
25277
unstar this property pref label House of Lords more like this
star this property 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. more like this
star this property tabling member printed
Lord Freyberg more like this
star this property uin HL10478 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-10-23more like thismore than 2018-10-23
star this property 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> more like this
star this property answering member printed Lord Bates more like this
star this property question first answered
less than 2018-10-23T10:57:26.113Zmore like thismore than 2018-10-23T10:57:26.113Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
2593
star this property label Biography information for Lord Freyberg more like this
984271
star this property registered interest false more like this
star this property date less than 2018-10-09more like thismore than 2018-10-09
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Government Departments: Databases more like this
star this property house id 2 more like this
star this property legislature
25277
unstar this property pref label House of Lords more like this
star this property 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. more like this
star this property tabling member printed
Lord Freyberg more like this
star this property uin HL10479 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-10-23more like thismore than 2018-10-23
star this property 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> more like this
star this property answering member printed Lord Bates more like this
star this property question first answered
less than 2018-10-23T10:53:35.017Zmore like thismore than 2018-10-23T10:53:35.017Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
2593
star this property label Biography information for Lord Freyberg more like this
984293
star this property registered interest false more like this
star this property date less than 2018-10-09more like thismore than 2018-10-09
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Financial Services: Regulation more like this
star this property house id 2 more like this
star this property legislature
25277
unstar this property pref label House of Lords more like this
star this property 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. more like this
star this property tabling member printed
Lord Myners more like this
star this property uin HL10501 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-10-23more like thismore than 2018-10-23
star this property 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>
star this property answering member printed Lord Bates more like this
star this property question first answered
less than 2018-10-23T10:54:30Zmore like thismore than 2018-10-23T10:54:30Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
3869
star this property label Biography information for Lord Myners more like this
984995
star this property registered interest false more like this
star this property date less than 2018-10-10more like thismore than 2018-10-10
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Government Departments: Databases more like this
star this property house id 2 more like this
star this property legislature
25277
unstar this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what assessment they have made of the extent to which their methodology for valuing raw data assets on government balance sheets differs from private sector practices. more like this
star this property tabling member printed
Lord Freyberg more like this
star this property uin HL10538 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-10-23more like thismore than 2018-10-23
star this property answer text <p>The UK Government follows standards as set by the International Accounting Standards Board (IASB), which are the same standards used by the majority of private sector bodies (for more information please see the Companies Act 2006). Raw data is 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.</p> more like this
star this property answering member printed Lord Bates more like this
star this property question first answered
less than 2018-10-23T10:57:53.38Zmore like thismore than 2018-10-23T10:57:53.38Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
2593
star this property label Biography information for Lord Freyberg more like this
985034
star this property registered interest false more like this
star this property date less than 2018-10-10more like thismore than 2018-10-10
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Electric Vehicles more like this
star this property house id 2 more like this
star this property legislature
25277
unstar this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what is their assessment of the impact on the electric car market of company car tax thresholds increasing for the next two years. more like this
star this property tabling member printed
Baroness Randerson more like this
star this property uin HL10577 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-10-24more like thismore than 2018-10-24
star this property answer text <p>To provide certainty of the future tax liability for company car employers and employees, the government aims to announce the company car tax (CCT) rates three years in advance of implementation.</p><p> </p><p>Increases to CCT rates apply to all cars, to ensure revenues remain sustainable, particularly as average carbon dioxide (CO<sub>2</sub>) emissions for new cars improve. The CCT rates for the tax years 2018-19 and 2019-20 continue to incentivise the uptake of zero and ultra low emission models.</p><p> </p><p>From 2020/21, the government will be introducing eleven new company car tax bands, including for ultra-low emission vehicles (ULEVs). These changes were announced at Autumn Statement 2016.</p> more like this
star this property answering member printed Lord Bates more like this
star this property question first answered
less than 2018-10-24T13:14:54.97Zmore like thismore than 2018-10-24T13:14:54.97Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
4230
star this property label Biography information for Baroness Randerson more like this