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227729

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	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
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.
tabling member constituency	Gosport
tabling member printed	Caroline Dinenage
uin	227738
answer	answer is ministerial correction date of answer 19/03/2015 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> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 19/03/2015 16:23:33 answering member 1529 label Biography information for Mr David Gauke
tabling member	4008 label Biography information for Dame Caroline Dinenage

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

227727

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	Tax Allowances
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 economic effect of the tax incentives introduced since 2010; and what criteria the Government uses to assess the real economic value of tax incentives.
tabling member constituency	Cambridge
tabling member printed	Dr Julian Huppert
uin	227751
answer	answer is ministerial correction date of answer 23/03/2015 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 answering member printed Mr David Gauke question first answered 23/03/2015 17:30:59 answering member 1529 label Biography information for Mr David Gauke
tabling member	3931 label Biography information for Dr Julian Huppert

228074

registered interest
date	18/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Wrexham
house id	1
legislature	25259 pref label House of Commons
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.
tabling member constituency	Wrexham
tabling member printed	Ian Lucas
uin	228099
answer	answer is ministerial correction date of answer 23/03/2015 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 answering member printed Mr David Gauke grouped question UIN 228093 228103 228104 228187 question first answered 23/03/2015 16:12:40 answering member 1529 label Biography information for Mr David Gauke
tabling member	1470 label Biography information for Ian C. Lucas

228075

registered interest
date	18/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Wrexham
house id	1
legislature	25259 pref label House of Commons
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.
tabling member constituency	Wrexham
tabling member printed	Ian Lucas
uin	228103
answer	answer is ministerial correction date of answer 23/03/2015 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 answering member printed Mr David Gauke grouped question UIN 228093 228099 228104 228187 question first answered 23/03/2015 16:12:40 answering member 1529 label Biography information for Mr David Gauke
tabling member	1470 label Biography information for Ian C. Lucas

228076

registered interest
date	18/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Wrexham
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what discussions have taken place with staff at the Wrexham tax office on the future of that office.
tabling member constituency	Wrexham
tabling member printed	Ian Lucas
uin	228104
answer	answer is ministerial correction date of answer 23/03/2015 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 answering member printed Mr David Gauke grouped question UIN 228093 228099 228103 228187 question first answered 23/03/2015 16:12:40 answering member 1529 label Biography information for Mr David Gauke
tabling member	1470 label Biography information for Ian C. Lucas

228271

registered interest
date	18/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Wales
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with whom he consulted prior to making proposals on the future of HM Revenue and Customs offices in Wales as part of the Building our Future programme.
tabling member constituency	Wrexham
tabling member printed	Ian Lucas
uin	228187
answer	answer is ministerial correction date of answer 23/03/2015 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 answering member printed Mr David Gauke grouped question UIN 228093 228099 228103 228104 question first answered 23/03/2015 16:12:39 answering member 1529 label Biography information for Mr David Gauke
tabling member	1470 label Biography information for Ian C. Lucas

228077

registered interest
date	18/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Cardiff
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what steps he plans to take in relation to the future operation of the Cardiff tax office.
tabling member constituency	Wrexham
tabling member printed	Ian Lucas
uin	228093
answer	answer is ministerial correction date of answer 23/03/2015 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 answering member printed Mr David Gauke grouped question UIN 228099 228103 228104 228187 question first answered 23/03/2015 16:12:39 answering member 1529 label Biography information for Mr David Gauke
tabling member	1470 label Biography information for Ian C. Lucas

227717

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	Personal Income
house id	1
legislature	25259 pref label House of Commons
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.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	227866
answer	answer is ministerial correction date of answer 23/03/2015 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 answering member printed Mr David Gauke question first answered 23/03/2015 17:29:11 answering member 1529 label Biography information for Mr David Gauke
tabling member	1409 label Biography information for Mr Gregory Campbell

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