Linked Data API

Show Search Form

Search Results

227729
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Sanitary Protection: Taxation more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, if he will propose at an EU level (a) a review of the EU's classification of women's sanitary products as luxury items and (b) an end to the 5 per cent tax rate on such items. more like this
tabling member constituency Gosport more like this
tabling member printed
Caroline Dinenage more like this
uin 227738 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-03-19more like thismore than 2015-03-19
answer text <p>Female sanitary products are not classified as luxury items. Indeed, a reduced rate of VAT of 5 per cent currently applies to female sanitary products. This has been in place since 2001 and is the lowest rate possible under EU law.</p><p> </p> more like this
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke more like this
question first answered
less than 2015-03-19T16:23:33.847Zmore like thismore than 2015-03-19T16:23:33.847Z
answering member
1529
label Biography information for Mr David Gauke remove filter
tabling member
4008
label Biography information for Caroline Dinenage more like this
227707
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Corporation Tax more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
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. more like this
tabling member constituency Isle of Wight more like this
tabling member printed
Mr Andrew Turner more like this
uin 227983 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-03-20more like thismore than 2015-03-20
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 more like this
answering member printed Mr David Gauke more like this
question first answered
less than 2015-03-20T08:32:31.01Zmore like thismore than 2015-03-20T08:32:31.01Z
answering member
1529
label Biography information for Mr David Gauke remove filter
tabling member
1426
label Biography information for Mr Andrew Turner more like this
227712
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Inheritance Tax more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
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. more like this
tabling member constituency Airdrie and Shotts more like this
tabling member printed
Pamela Nash more like this
uin 227907 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-03-23more like thismore than 2015-03-23
answer text <p>The information requested is currently not available.</p><p> </p> more like this
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke more like this
question first answered
less than 2015-03-23T17:18:13.327Zmore like thismore than 2015-03-23T17:18:13.327Z
answering member
1529
label Biography information for Mr David Gauke remove filter
tabling member
3909
label Biography information for Pamela Nash more like this
227714
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Mortgages: Tax Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, how many recipients there were of mortgage interest relief in each year since May 2010; and how much such relief was awarded in each year. more like this
tabling member constituency Airdrie and Shotts more like this
tabling member printed
Pamela Nash more like this
uin 227909 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-03-23more like thismore than 2015-03-23
answer text <p>The information is not available. HMRC’s administrative systems do not separately identify mortgage interest payments from other financial costs incurred across all types of property businesses.</p><p> </p> more like this
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke more like this
question first answered
less than 2015-03-23T17:27:51.653Zmore like thismore than 2015-03-23T17:27:51.653Z
answering member
1529
label Biography information for Mr David Gauke remove filter
tabling member
3909
label Biography information for Pamela Nash more like this
227715
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Pensions: Tax Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
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. more like this
tabling member constituency Airdrie and Shotts more like this
tabling member printed
Pamela Nash more like this
uin 227910 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-03-23more like thismore than 2015-03-23
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 more like this
answering member printed Mr David Gauke more like this
question first answered
less than 2015-03-23T16:16:29.403Zmore like thismore than 2015-03-23T16:16:29.403Z
answering member
1529
label Biography information for Mr David Gauke remove filter
tabling member
3909
label Biography information for Pamela Nash more like this
227717
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Personal Income more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, what change there has been in net annual income for a person earning £24,000 gross per annum as a result of changes to personal allowances and national insurance contributions since 2010. more like this
tabling member constituency East Londonderry more like this
tabling member printed
Mr Gregory Campbell more like this
uin 227866 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-03-23more like thismore than 2015-03-23
answer text <p>The increase in net annual income for a person earning £24,000 gross income between 2010-11 and 2015-16 is £924.</p><p> </p><p> </p><p>This is calculated using the following rates and thresholds which represent the changes in the personal allowance thresholds and the National insurance contributions rate and thresholds over this parliament.</p><p> </p><p> </p><p> </p><table><tbody><tr><td> </td><td><p><strong>2010-11</strong></p></td><td><p><strong>2015-16</strong></p></td></tr><tr><td><p><strong>Personal allowance</strong></p></td><td><p>£6,475</p></td><td><p>£10,600</p></td></tr><tr><td><p><strong>Income Tax Basic rate</strong></p></td><td><p>20%</p></td><td><p>20%</p></td></tr><tr><td><p><strong>Primary Threshold (NICs)</strong></p></td><td><p>£5,715</p></td><td><p>£8,060</p></td></tr><tr><td><p><strong>Employee Primary Class 1 NICs rate</strong></p></td><td><p>11%</p></td><td><p>12%</p></td></tr></tbody></table><p> </p><p> </p><p> </p><p>This assumes that the individual was born after 5 April 1948, is paying employee NICs (not contracted out), and has a gross income from pay only. The Income tax calculations assume no other allowances or deductions. The NICs is calculated on an annual basis which assumes a smooth distribution of the income across the year.</p><p> </p>
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke more like this
question first answered
less than 2015-03-23T17:29:11.097Zmore like thismore than 2015-03-23T17:29:11.097Z
answering member
1529
label Biography information for Mr David Gauke remove filter
tabling member
1409
label Biography information for Mr Gregory Campbell more like this
227721
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Marriage: Tax Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, how many HM Revenue and Customs staff he expects to dedicate to administering the transferable marriage tax allowance (a) in its first year of operation and (b) each year thereafter; and what estimate he has made of the cost to HM Revenue and Customs of administering the transferable marriage tax allowance in (i) its first year of operation and (ii) each year thereafter. more like this
tabling member constituency Newcastle upon Tyne North more like this
tabling member printed
Catherine McKinnell more like this
uin 227759 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-03-23more like thismore than 2015-03-23
answer text <p>The estimated cost and the number of staff that will administer the Marriage Allowance remain as set out in the Tax Information and Impact Note at Budget 2014: <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/293790/TIIN_2518_transferable_tax_allowance_for_married_couples_and_civil_partners.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/293790/TIIN_2518_transferable_tax_allowance_for_married_couples_and_civil_partners.pdf</a></p><p> </p> more like this
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke more like this
question first answered
less than 2015-03-23T17:23:13.807Zmore like thismore than 2015-03-23T17:23:13.807Z
answering member
1529
label Biography information for Mr David Gauke remove filter
tabling member
4125
label Biography information for Catherine McKinnell more like this
227727
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tax Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, what assessment he has made of the economic effect of the tax incentives introduced since 2010; and what criteria the Government uses to assess the real economic value of tax incentives. more like this
tabling member constituency Cambridge more like this
tabling member printed
Dr Julian Huppert more like this
uin 227751 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-03-23more like thismore than 2015-03-23
answer text <p>The Government believes that tax reliefs are an important part of the tax system and play a significant role in defining the scope of tax. In particular they can help create a fairer, simpler system which reflects the needs of a wide range of individuals and businesses.</p><p> </p><p> </p><p> </p><p>The government outlines the rationale for, and expected impacts of, any tax policy changes, including new tax reliefs, in published Tax Information and Impact Notes (TIINs). TIINs also set out the government’s intentions with regard to monitoring and evaluating tax measures.</p><p> </p><p> </p><p> </p><p>While tax reliefs can be used to pursue specific policy objectives, all reliefs reflect policy choices about the distribution of the tax burden, proposed by the government and agreed by Parliament.</p><p> </p><p> </p><p> </p><p>The government is transparent about both the costs of existing reliefs and the costs and likely impacts of new reliefs. HMRC annually publishes information on the Exchequer cost of around 180 existing tax reliefs on its website. The independent Office for Budget Responsibility certifies the cost of all new tax reliefs or changes to existing reliefs.</p><p> </p><p> </p><p> </p>
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke more like this
question first answered
less than 2015-03-23T17:30:59.41Zmore like thismore than 2015-03-23T17:30:59.41Z
answering member
1529
label Biography information for Mr David Gauke remove filter
tabling member
3931
label Biography information for Dr Julian Huppert more like this
228074
registered interest false more like this
date less than 2015-03-18more like thismore than 2015-03-18
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Revenue and Customs: Wrexham more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, what steps he plans to take in relation to the future operation of the Wrexham tax office. more like this
tabling member constituency Wrexham more like this
tabling member printed
Ian Lucas more like this
uin 228099 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-03-23more like thismore than 2015-03-23
answer text <p>HM Revenue and Customs (HMRC) has been discussing a vision of its future to 2020 and beyond with its workforce, through a consultation process called Building our Future. Through this, HMRC has outlined how it proposes to transform services to its customers and set out what this means for the future size, shape and location of the Department.<br><br>All HMRC staff members in every office have been invited to participate in Building our Future events, and around 80 per cent of staff have attended around 1,300 events across the UK in the two phases held so far.<br><br>HMRC also shared the main elements of this vision with MPs and Assembly Members in October 14. HMRC will continue to keep MPs and Assembly Members informed of the outcomes of these conversations.<br><br>HMRC has set out its early thinking about the principles that will determine its future location strategy, which involves bringing teams closer together in a smaller number of large, modern, adaptable Regional Centres. These centres will be supported by a UK-wide network of smaller specialist and touchdown sites. <br><br>HMRC has told staff that it believes that Cardiff is the most suitable location for a future Regional Centre in Wales, since it is already the biggest HMRC location in the country. However, no firm decisions have yet been made on the precise location or timing of a new HMRC Regional Centre in Cardiff or the nature and timing of impacts on other HMRC locations in Wales. <br><br>HMRC will be developing its plans over coming months and will share details of them as they emerge. HMRC will naturally undertake all necessary consultations and impact assessments.</p>
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke more like this
grouped question UIN
228093 more like this
228103 more like this
228104 more like this
228187 more like this
question first answered
less than 2015-03-23T16:12:40.09Zmore like thismore than 2015-03-23T16:12:40.09Z
answering member
1529
label Biography information for Mr David Gauke remove filter
tabling member
1470
label Biography information for Ian C. Lucas more like this
228075
registered interest false more like this
date less than 2015-03-18more like thismore than 2015-03-18
answering body
HM Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Revenue and Customs: Wrexham more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask Mr Chancellor of the Exchequer, when he had discussions with the Welsh Government on the future of the Wrexham tax office; and what matters were discussed on those occasions. more like this
tabling member constituency Wrexham more like this
tabling member printed
Ian Lucas more like this
uin 228103 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2015-03-23more like thismore than 2015-03-23
answer text <p>HM Revenue and Customs (HMRC) has been discussing a vision of its future to 2020 and beyond with its workforce, through a consultation process called Building our Future. Through this, HMRC has outlined how it proposes to transform services to its customers and set out what this means for the future size, shape and location of the Department.<br><br>All HMRC staff members in every office have been invited to participate in Building our Future events, and around 80 per cent of staff have attended around 1,300 events across the UK in the two phases held so far.<br><br>HMRC also shared the main elements of this vision with MPs and Assembly Members in October 14. HMRC will continue to keep MPs and Assembly Members informed of the outcomes of these conversations.<br><br>HMRC has set out its early thinking about the principles that will determine its future location strategy, which involves bringing teams closer together in a smaller number of large, modern, adaptable Regional Centres. These centres will be supported by a UK-wide network of smaller specialist and touchdown sites. <br><br>HMRC has told staff that it believes that Cardiff is the most suitable location for a future Regional Centre in Wales, since it is already the biggest HMRC location in the country. However, no firm decisions have yet been made on the precise location or timing of a new HMRC Regional Centre in Cardiff or the nature and timing of impacts on other HMRC locations in Wales. <br><br>HMRC will be developing its plans over coming months and will share details of them as they emerge. HMRC will naturally undertake all necessary consultations and impact assessments.</p>
answering member constituency South West Hertfordshire more like this
answering member printed Mr David Gauke more like this
grouped question UIN
228093 more like this
228099 more like this
228104 more like this
228187 more like this
question first answered
less than 2015-03-23T16:12:40.217Zmore like thismore than 2015-03-23T16:12:40.217Z
answering member
1529
label Biography information for Mr David Gauke remove filter
tabling member
1470
label Biography information for Ian C. Lucas more like this