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754497

	registered interest
	date	20/07/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Capital Gains Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how much revenue was lost to the Exchequer as a result of the reduction of capital gains tax (a) basic rate to 10 per cent and (b) main rate to 20 per cent excluding residential property and carried interest since that reduction was implemented.
	tabling member constituency	Hayes and Harlington
	tabling member printed	John McDonnell
	uin	6565
	answer	answer is ministerial correction date of answer 06/09/2017 answer text The estimated effect on Exchequer revenue resulting from the reduction of capital gains tax (a) basic rate to 10 per cent and (b) main rate to 20 per cent excluding residential property and carried interest was published at <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/508147/PU1912_Policy_Costings_FINAL3.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/508147/PU1912_Policy_Costings_FINAL3.pdf</a>. answering member constituency Central Devon answering member printed Mel Stride question first answered 06/09/2017 08:53:38 answering member 3935 label Biography information for Mel Stride
	tabling member	178 label Biography information for John McDonnell

750693

	registered interest
	date	11/07/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Tax Evasion: Prosecutions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many people have been prosecuted for crimes related to tax evasion in each year since 2010.
	tabling member constituency	Hyndburn
	tabling member printed	Graham P Jones
	uin	4137
	answer	answer is ministerial correction date of answer 19/07/2017 answer text <table><tbody><tr><td><p> </p></td><td><p>Positive Charging Decisions (PCD's)</p></td><td><p>Convictions</p></td><td><p>Acquittals</p></td></tr><tr><td><p>2010/11*</p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>2011/12</p></td><td><p>501</p></td><td><p>401</p></td><td><p>31</p></td></tr><tr><td><p>2012/13</p></td><td><p>739</p></td><td><p>522</p></td><td><p>33</p></td></tr><tr><td><p>2013/14</p></td><td><p>880</p></td><td><p>682</p></td><td><p>40</p></td></tr><tr><td><p>2014/15</p></td><td><p>1254</p></td><td><p>623</p></td><td><p>64</p></td></tr><tr><td><p>2015/16</p></td><td><p>1067</p></td><td><p>774</p></td><td><p>70</p></td></tr><tr><td><p>2016/17</p></td><td><p>1067</p></td><td><p>768</p></td><td><p>77</p></td></tr></tbody></table><p> </p><p>*Lower level data on Positive Charging Decisions not held for 10-11, therefore unable to provide Tax Evasion figures for this year.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/07/2017 14:40:14 answering member 3935 label Biography information for Mel Stride
	tabling member	3999 label Biography information for Graham P Jones

746765

	registered interest
	date	29/06/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Private Education
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what his policy is on the (a) tax and (b) charitable status of independent schools; and if he will make a statement.
	tabling member constituency	Ashton-under-Lyne
	tabling member printed	Angela Rayner
	uin	1921
	answer	answer is ministerial correction date of answer 06/07/2017 answer text <p>Where an independent school satisfies the requirements of the Charities Act it may be recognised by the relevant Charity regulator as having charitable status. Requirements will include operating on a not-for-profit basis with a focus on the public benefit of the education they provide.</p><p> </p><p>Schools with charitable status that apply to HM Revenue and Customs may be eligible for a number of tax exemptions and reliefs. These include the ability to reclaim Gift Aid on any qualifying donations that they receive and exemptions on charitable trading profits, rental income, investment income and business rates, as well as certain reliefs from VAT.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/07/2017 14:18:59 answering member 3935 label Biography information for Mel Stride
	tabling member	4356 label Biography information for Angela Rayner

748621

	registered interest
	date	05/07/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what his policy is on raising the tax-free personal allowance to £12,500 by 2020.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	3232
	answer	answer is ministerial correction date of answer 10/07/2017 answer text <p>We have committed to raising the personal allowance to £12,500 and the path to meeting this commitment will be set out, funded and legislated for at future fiscal events.</p><p> </p><p>This April, the government took a significant step towards meeting this commitment; the personal allowance has increased from £11,000 to £11,500. 1.3 million people on the lowest incomes were taken out of income tax altogether, and a typical basic rate taxpayer will pay over £1,000 less income tax than in 2010-11.</p><p> </p><p>This, alongside changes to the higher rate threshold, has benefitted over 31 million individuals since the start of the last parliament.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 10/07/2017 11:08:08 answering member 3935 label Biography information for Mel Stride
	tabling member	4523 label Biography information for Catherine West

748620

	registered interest
	date	05/07/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Income Tax: Tax Rates and Bands
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what his policy is on raising the higher rate threshold for tax to £50,000 by 2020.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	3198
	answer	answer is ministerial correction date of answer 10/07/2017 answer text <p>We have committed to raising the higher rate threshold to £50,000 and the path to meeting this commitment will be set out, funded and legislated for at future fiscal events.</p><p> </p><p>This April, the government took a significant step towards meeting this commitment; the higher rate threshold has increased from £43,000 to £45,000. A typical higher rate taxpayer will pay over £1,100 less income tax than in 2010-11, and 585,000 individuals will be taken out of the higher rate of tax in 2017-18 – a reduction of more than 10%</p><p> </p><p>This, alongside changes to the personal allowance, has benefitted over 31 million individuals since the start of the last parliament.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 10/07/2017 11:09:22 answering member 3935 label Biography information for Mel Stride
	tabling member	4523 label Biography information for Catherine West

753371

	registered interest
	date	18/07/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Revenue and Customs: Sick Leave
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to page 113 of the HM Revenue and Customs (HMRC) Annual Report and Accounts 2016-17, how many HMRC employees have lodged appeals against written improvement warnings since the introduction of the new attendance management policy.
	tabling member constituency	Glasgow South West
	tabling member printed	Chris Stephens
	uin	5902
	answer	answer is ministerial correction date of answer 24/07/2017 answer text <p>We do not hold this information in the format requested and it could only be obtained at a disproportionate cost.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 24/07/2017 11:28:48 answering member 3935 label Biography information for Mel Stride
	tabling member	4463 label Biography information for Chris Stephens

746203

	registered interest
	date	28/06/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Excise Duties: Scotland
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how much was paid in vehicle excise duty in Scotland in each of the last five years.
	tabling member constituency	Edinburgh North and Leith
	tabling member printed	Deidre Brock
	uin	1813
	answer	answer is ministerial correction date of answer 06/07/2017 answer text <p>Vehicle Excise Duty (VED) is collected nationwide and since it is tied to where individuals choose to register their vehicles, there is no official methodology to identify the VED collected from Scotland.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/07/2017 13:37:35 answering member 3935 label Biography information for Mel Stride
	tabling member	4417 label Biography information for Deidre Brock

746872

	registered interest
	date	29/06/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Mortgages: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many rental properties will be affected by changes to mortgage interest relief being phased-in since April 2017.
	tabling member constituency	Strangford
	tabling member printed	Jim Shannon
	uin	2007
	answer	answer is ministerial correction date of answer 04/07/2017 answer text <p>Using self-assessment data, HM Revenue and Customs (HMRC) estimated that only 1 in 5 landlords will pay more tax as a result of this measure. No estimate has been made specifically about the number of properties that will be affected by this change. This is because taxpayers currently do not inform HMRC how many properties their finance costs relate to.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/07/2017 13:58:16 answering member 3935 label Biography information for Mel Stride
	tabling member	4131 label Biography information for Jim Shannon

746870

	registered interest
	date	29/06/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Housing: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what taxes related to property are paid by (a) unincorporated residential landlords on properties they rent out and (b) owner occupiers.
	tabling member constituency	Strangford
	tabling member printed	Jim Shannon
	uin	2005
	answer	answer is ministerial correction date of answer 04/07/2017 answer text <p>Unincorporated residential landlords are chargeable to income tax on the profits of their rental business.</p><p> </p><p>A landlord who buys a property is liable to stamp duty land tax on the purchase price. A landlord who sells a rental property will pay capital gains tax on any increase in the value of the property.</p><p> </p><p>Unincorporated residential landlords will not usually be registered for VAT as domestic lets are exempt from VAT.</p><p> </p><p>An owner occupier would be chargeable to income tax on any rental income from their property. An owner occupier would also pay stamp duty land tax when they buy a property.</p><p> </p><p>An owner occupier would not pay capital gains tax on the sale of a property that had been their main residence for the whole period of ownership, as this would be exempted by private residence relief.</p><p> </p><p>Owner occupiers would usually be liable for council tax.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/07/2017 13:47:30 answering member 3935 label Biography information for Mel Stride
	tabling member	4131 label Biography information for Jim Shannon

748056

	registered interest
	date	04/07/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Inheritance Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what steps he is taking to encourage more financial institutions, including those based overseas, to provide support to executors and administrators of estates, including with regard to making the deceased's liquid assets available for the payment of inheritance tax prior to the grant of probate in line with the 2016 Bereavement Principles.
	tabling member constituency	Greenwich and Woolwich
	tabling member printed	Matthew Pennycook
	uin	2724
	answer	answer is ministerial correction date of answer 12/07/2017 answer text <p>UK banks’ and building societies’ treatment of their customers is governed by the Financial Conduct Authority (FCA) in its Principles of Business. This includes a general requirement for firms to provide a prompt, efficient and fair service to all of their customers, including those who have recently suffered a bereavement.</p><p> </p><p>The Government is supportive of industry efforts to improve handling of these sensitive cases, including the implementation of the British Bankers’ Association’s Bereavement Principles. These Principles commit firms to support customers and, in particular, allow necessary payments to be made from the deceased’s accounts. Such payments include inheritance tax, which can be paid directly to HM Revenue and Customs, before probate is granted, through the Direct Payment Scheme. Where lower amounts are held, the Principles also commit firms to consider whether they can waive probate requirements and release funds more quickly.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/07/2017 12:39:47 answering member 3935 label Biography information for Mel Stride
	tabling member	4520 label Biography information for Matthew Pennycook