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227707

	registered interest
	date	17/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Corporation Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, whether there is a lower corporation tax limit for clubs, voluntary organisations and charities below which such organisations are not required to submit corporation tax returns.
	tabling member constituency	Isle of Wight
	tabling member printed	Mr Andrew Turner
	uin	227983
	answer	answer is ministerial correction date of answer 20/03/2015 answer text <p>Where the corporation tax liability of a club or an unincorporated organisation does not exceed £100, and where that club or organisation is run exclusively for the benefit of its members, HM Revenue and Customs (HMRC) will not generally require that club or organisation to complete corporation tax returns. HMRC review such treatment every 5 years. This treatment does not apply to companies which are wholly owned by, or subsidiaries of, charities.</p><p> </p><p> </p><p> </p><p>HMRC recognises that asking a charity to formally claim tax relief every year would be administratively burdensome and therefore they do not require every charity to file a tax return every year.</p><p> </p><p> </p><p> </p><p>However, they do require every charity to file a tax return once every few years so that they can check that the charity is claiming any tax exemptions and reliefs in accordance with the law. In addition, charities have an obligation to complete a tax return where they have reason to believe that they should be paying tax on some of their income or gains.</p><p> </p><p> </p><p> </p><p>If HMRC send a notice to a charity to file a tax return, the charity must complete it and submit it within the time limits given on the forms or they may face a penalty.</p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 20/03/2015 08:32:31 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1426 label Biography information for Mr Andrew Turner

227723

	registered interest
	date	17/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Cigarettes: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what discussions he has had with the European Commission and his counterparts from other EU member states on the taxation of e-cigarettes.
	tabling member constituency	Wyre Forest
	tabling member printed	Mark Garnier
	uin	227745
	answer	answer is ministerial correction date of answer 20/03/2015 answer text <p>There are not been any ministerial level discussions with the European Commission or other EU member states on the taxation of e-cigarettes.</p><p> </p> answering member constituency Witham answering member printed Priti Patel question first answered 20/03/2015 14:52:21 answering member 4066 label Biography information for Priti Patel
	tabling member	4074 label Biography information for Mark Garnier

227724

	registered interest
	date	17/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Cigarettes: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what his policy is on proposals for EU-level harmonised taxation on e-cigarettes; and if he will make a statement.
	tabling member constituency	Wyre Forest
	tabling member printed	Mark Garnier
	uin	227748
	answer	answer is ministerial correction date of answer 20/03/2015 answer text <p>There are no proposals for EU-level harmonised tax treatment of e-cigarettes.</p><p> </p> answering member constituency Witham answering member printed Priti Patel question first answered 20/03/2015 14:51:27 answering member 4066 label Biography information for Priti Patel
	tabling member	4074 label Biography information for Mark Garnier

227708

	registered interest
	date	17/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Children: Day Care
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how the Government intends to promote take-up of the tax-free childcare scheme; and what budget he is allocating for that purpose.
	tabling member constituency	Wirral South
	tabling member printed	Alison McGovern
	uin	227984
	answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>Tax-Free Childcare will provide support to hard-working families for childcare costs. The introduction of TFC will give almost two million families the opportunity to receive up to £2,000 per annum of support per child, via a new simple online system. We will deliver this important support as soon as possible.</p><p> </p><p> </p><p> </p><p>HM Treasury and HM Revenue and Customs (HMRC) are working closely together to ensure that HMRC is funded to deliver Tax-Free Childcare in a way that provides value for money for the taxpayer. The costs of the scheme are yet to be finalised and will be confirmed once the full details have been settled with the appointed account provider for the scheme.</p><p> </p><p> </p><p> </p> answering member constituency Witham answering member printed Priti Patel grouped question UIN 227985 227986 question first answered 23/03/2015 15:56:34 answering member 4066 label Biography information for Priti Patel
	tabling member	4083 label Biography information for Alison McGovern

227709

	registered interest
	date	17/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Children: Day Care
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, when he expects registration for the tax-free childcare scheme to open; and when the first payments under that scheme will be delivered.
	tabling member constituency	Wirral South
	tabling member printed	Alison McGovern
	uin	227985
	answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>Tax-Free Childcare will provide support to hard-working families for childcare costs. The introduction of TFC will give almost two million families the opportunity to receive up to £2,000 per annum of support per child, via a new simple online system. We will deliver this important support as soon as possible.</p><p> </p><p> </p><p> </p><p>HM Treasury and HM Revenue and Customs (HMRC) are working closely together to ensure that HMRC is funded to deliver Tax-Free Childcare in a way that provides value for money for the taxpayer. The costs of the scheme are yet to be finalised and will be confirmed once the full details have been settled with the appointed account provider for the scheme.</p><p> </p><p> </p><p> </p> answering member constituency Witham answering member printed Priti Patel grouped question UIN 227984 227986 question first answered 23/03/2015 15:56:34 answering member 4066 label Biography information for Priti Patel
	tabling member	4083 label Biography information for Alison McGovern

227710

	registered interest
	date	17/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Children: Day Care
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what performance indicators he has agreed with NS&I for the delivery of tax-free childcare; how often NS&I will be benchmarked against those indicators; and what penalties he has agreed for poor performance against those indicators.
	tabling member constituency	Wirral South
	tabling member printed	Alison McGovern
	uin	227986
	answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>Tax-Free Childcare will provide support to hard-working families for childcare costs. The introduction of TFC will give almost two million families the opportunity to receive up to £2,000 per annum of support per child, via a new simple online system. We will deliver this important support as soon as possible.</p><p> </p><p> </p><p> </p><p>HM Treasury and HM Revenue and Customs (HMRC) are working closely together to ensure that HMRC is funded to deliver Tax-Free Childcare in a way that provides value for money for the taxpayer. The costs of the scheme are yet to be finalised and will be confirmed once the full details have been settled with the appointed account provider for the scheme.</p><p> </p><p> </p><p> </p> answering member constituency Witham answering member printed Priti Patel grouped question UIN 227984 227985 question first answered 23/03/2015 15:56:34 answering member 4066 label Biography information for Priti Patel
	tabling member	4083 label Biography information for Alison McGovern

227711

	registered interest
	date	17/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Staff
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many and what proportion of employees in his Department identify as (a) white or white British, (b) Asian or Asian British, (c) Black or Black British, (d) mixed or multiple ethnic group and (e) another ethnicity.
	tabling member constituency	Ashfield
	tabling member printed	Gloria De Piero
	uin	227968
	answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>The Treasury publishes information about the diversity of its workforce in its Annual Report and Accounts.</p><p> </p> answering member constituency South Northamptonshire answering member printed Andrea Leadsom question first answered 23/03/2015 16:51:54 answering member 4117 label Biography information for Andrea Leadsom
	tabling member	3915 label Biography information for Gloria De Piero

227712

	registered interest
	date	17/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how much unpaid inheritance tax was outstanding from estates notified for probate valued up to £1 million in each year since May 2010.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	227907
	answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>The information requested is currently not available.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 23/03/2015 17:18:13 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3909 label Biography information for Pamela Nash

227715

	registered interest
	date	17/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Pensions: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many recipients there were of higher-rate pension tax relief in each year since May 2010; and how much such relief was awarded in each such year.
	tabling member constituency	Airdrie and Shotts
	tabling member printed	Pamela Nash
	uin	227910
	answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>The estimated exchequer cost arising from income tax relief on contributions made to private pensions, and relief on the investment returns to private pensions in 2013-14 was £34.3bn<sup><sup>[1]</sup></sup>. Income tax on pensions in payment in the same year was £13.1bn, resulting in a net cost of pensions tax relief of £21.2bn in 2013-14.</p><p> </p><p> </p><p> </p><p>The proportion of the cost of income tax relief on pension contributions for varying income ranges and years, is provided in the table below.</p><p> </p><table><tbody><tr><td> </td><td colspan="6"><p>% of the cost of income tax relief on contributions</p></td></tr><tr><td><p>Income bands</p></td><td><p>2009-10</p></td><td><p>2010-11</p></td><td><p>2011-12</p></td><td><p>2012-13</p></td><td><p>2013-14</p></td><td><p>2014-15</p></td></tr><tr><td><p>Up to £19,999</p></td><td><p>8%</p></td><td><p>6%</p></td><td><p>5%</p></td><td><p>6%</p></td><td><p>5%</p></td><td><p>5%</p></td></tr><tr><td><p>Between £20,000 and £44,999</p></td><td><p>31%</p></td><td><p>32%</p></td><td><p>35%</p></td><td><p>37%</p></td><td><p>37%</p></td><td><p>36%</p></td></tr><tr><td><p>Between £45,000 and £74,999</p></td><td><p>25%</p></td><td><p>26%</p></td><td><p>28%</p></td><td><p>32%</p></td><td><p>33%</p></td><td><p>34%</p></td></tr><tr><td><p>Between £75,000 and £99,999</p></td><td><p>7%</p></td><td><p>8%</p></td><td><p>8%</p></td><td><p>10%</p></td><td><p>10%</p></td><td><p>10%</p></td></tr><tr><td><p>Between £100,000 and £149,999</p></td><td><p>8%</p></td><td><p>9%</p></td><td><p>9%</p></td><td><p>7%</p></td><td><p>8%</p></td><td><p>8%</p></td></tr><tr><td><p>£150,000 or more</p></td><td><p>20%</p></td><td><p>18%</p></td><td><p>14%</p></td><td><p>8%</p></td><td><p>7%</p></td><td><p>7%</p></td></tr><tr><td><p>All</p></td><td><p>100%</p></td><td><p>100%</p></td><td><p>100%</p></td><td><p>100%</p></td><td><p>100%</p></td><td><p>100%</p></td></tr></tbody></table><p> </p><p> </p><p> </p><p>Estimates are based on Surveys of Personal Incomes with projections for 2012-13 onwards. Projected years are subject to uncertainty.</p><p> </p><p> </p><p>[1] This is published in HMRC National Statistics table PEN6, available here: <a href="https://www.gov.uk/government/statistics/registered-pension-schemes-cost-of-tax-relief" target="_blank">https://www.gov.uk/government/statistics/registered-pension-schemes-cost-of-tax-relief</a> <br> Figures for 2013-14 are the latest available.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 23/03/2015 16:16:29 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3909 label Biography information for Pamela Nash

227718

	registered interest
	date	17/03/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tourism: South West
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what fiscal steps he has taken to support tourism in the South West.
	tabling member constituency	Torridge and West Devon
	tabling member printed	Mr Geoffrey Cox
	uin	227780
	answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>The government has announced a number of policy measures to support tourism in the South West region including;</p><p> </p><p> </p><p> </p><p>On 26 January during a visit to Plymouth the Chancellor of the Exchequer announced a £10 million package for the South West from round 3 of the Coastal Communities Fund to support regional growth including the tourism sector. He also announced a £2 million challenge fund as part of the GREAT Britain campaign to promote regions and cities including in the South West; and £100,000 government funding to support more Small and Medium sized Enterprises to attend a trade fair to promote South West tourism destinations to key international markets.</p><p> </p><p> </p><p> </p><p>On 20 February in Bristol the Chief Secretary to the Treasury announced £5 million funding towards the transformation of Colston Hall in Bristol into the only international standard concert hall in South West.</p><p> </p><p> </p><p> </p><p>On 5 March the Deputy Prime Minister announced £5 million funding to boost tourism in the South West by creating a joined-up strategy for marketing the region.</p><p> </p> answering member constituency Inverness, Nairn, Badenoch and Strathspey answering member printed Danny Alexander question first answered 23/03/2015 16:02:53 answering member 1535 label Biography information for Danny Alexander
	tabling member	1508 label Biography information for Sir Geoffrey Cox