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227707
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury remove filter
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 remove filter
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 more like this
tabling member
1426
label Biography information for Mr Andrew Turner more like this
227723
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury remove filter
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 Electronic Cigarettes: 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, what discussions he has had with the European Commission and his counterparts from other EU member states on the taxation of e-cigarettes. more like this
tabling member constituency Wyre Forest more like this
tabling member printed
Mark Garnier more like this
uin 227745 more like this
answer
answer
is ministerial correction false remove filter
date of answer less than 2015-03-20more like thismore than 2015-03-20
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> more like this
answering member constituency Witham more like this
answering member printed Priti Patel more like this
question first answered
less than 2015-03-20T14:52:21.293Zmore like thismore than 2015-03-20T14:52:21.293Z
answering member
4066
label Biography information for Priti Patel more like this
tabling member
4074
label Biography information for Mark Garnier more like this
227724
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury remove filter
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 Electronic Cigarettes: 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, what his policy is on proposals for EU-level harmonised taxation on e-cigarettes; and if he will make a statement. more like this
tabling member constituency Wyre Forest more like this
tabling member printed
Mark Garnier more like this
uin 227748 more like this
answer
answer
is ministerial correction false remove filter
date of answer less than 2015-03-20more like thismore than 2015-03-20
answer text <p>There are no proposals for EU-level harmonised tax treatment of e-cigarettes.</p><p> </p> more like this
answering member constituency Witham more like this
answering member printed Priti Patel more like this
question first answered
less than 2015-03-20T14:51:27.367Zmore like thismore than 2015-03-20T14:51:27.367Z
answering member
4066
label Biography information for Priti Patel more like this
tabling member
4074
label Biography information for Mark Garnier more like this
227708
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury remove filter
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 Children: Day Care 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 the Government intends to promote take-up of the tax-free childcare scheme; and what budget he is allocating for that purpose. more like this
tabling member constituency Wirral South more like this
tabling member printed
Alison McGovern more like this
uin 227984 more like this
answer
answer
is ministerial correction false remove filter
date of answer less than 2015-03-23more like thismore than 2015-03-23
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> more like this
answering member constituency Witham more like this
answering member printed Priti Patel more like this
grouped question UIN
227985 more like this
227986 more like this
question first answered
less than 2015-03-23T15:56:34.193Zmore like thismore than 2015-03-23T15:56:34.193Z
answering member
4066
label Biography information for Priti Patel more like this
tabling member
4083
label Biography information for Alison McGovern more like this
227709
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury remove filter
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 Children: Day Care 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 expects registration for the tax-free childcare scheme to open; and when the first payments under that scheme will be delivered. more like this
tabling member constituency Wirral South more like this
tabling member printed
Alison McGovern more like this
uin 227985 more like this
answer
answer
is ministerial correction false remove filter
date of answer less than 2015-03-23more like thismore than 2015-03-23
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> more like this
answering member constituency Witham more like this
answering member printed Priti Patel more like this
grouped question UIN
227984 more like this
227986 more like this
question first answered
less than 2015-03-23T15:56:34.083Zmore like thismore than 2015-03-23T15:56:34.083Z
answering member
4066
label Biography information for Priti Patel more like this
tabling member
4083
label Biography information for Alison McGovern more like this
227710
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury remove filter
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 Children: Day Care 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 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. more like this
tabling member constituency Wirral South more like this
tabling member printed
Alison McGovern more like this
uin 227986 more like this
answer
answer
is ministerial correction false remove filter
date of answer less than 2015-03-23more like thismore than 2015-03-23
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> more like this
answering member constituency Witham more like this
answering member printed Priti Patel more like this
grouped question UIN
227984 more like this
227985 more like this
question first answered
less than 2015-03-23T15:56:34.45Zmore like thismore than 2015-03-23T15:56:34.45Z
answering member
4066
label Biography information for Priti Patel more like this
tabling member
4083
label Biography information for Alison McGovern more like this
227711
registered interest false more like this
date less than 2015-03-17more like thisremove minimum value filter
answering body
HM Treasury remove filter
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 Staff 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 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. more like this
tabling member constituency Ashfield more like this
tabling member printed
Gloria De Piero more like this
uin 227968 more like this
answer
answer
is ministerial correction false remove filter
date of answer less than 2015-03-23more like thismore than 2015-03-23
answer text <p>The Treasury publishes information about the diversity of its workforce in its Annual Report and Accounts.</p><p> </p> more like this
answering member constituency South Northamptonshire more like this
answering member printed Andrea Leadsom more like this
question first answered
less than 2015-03-23T16:51:54.89Zmore like thismore than 2015-03-23T16:51:54.89Z
answering member
4117
label Biography information for Andrea Leadsom more like this
tabling member
3915
label Biography information for Gloria De Piero 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 remove filter
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 remove filter
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 more like this
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 remove filter
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 remove filter
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 more like this
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 remove filter
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 remove filter
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 more like this
tabling member
3909
label Biography information for Pamela Nash more like this