Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered question first ministerially corrected answering member label previous answer version answering member constituency answering member printed answering member label
tabling member	label

Search

1167413

	registered interest
	date	30/10/2019
	answering body	Women and Equalities
	answering dept id	31
	answering dept short name	Women and Equalities
	answering dept sort name	Women and Equalities
	hansard heading	Candidates: Disability
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Minister for Women and Equalities, if she will extend access to the EnAble fund to provide financial assistance to deaf and disabled parliamentary General Election candidates to assist with disability-related costs in the forthcoming General Election.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	7708
	answer	answer is ministerial correction date of answer 05/11/2019 answer text <p><del class="ministerial">It has not proved possible to respond to the hon. Member in the time available before Dissolution.</del></p><p><ins class="ministerial">The Government recognises that disabled people are likely to face greater costs when seeking elected office due to their disability. That is why we launched the EnAble Fund for Elected Office to help cover disability related expenses. As an interim fund it gave political parties the time to put in place measures to support disabled candidates.</ins></p><p><ins class="ministerial"> The Fund is time limited and was put in place for elections that had been planned. Therefore, funding has not been scheduled for this election. Retrospective support, as with this year’s European Parliamentary Elections, could be considered for candidates but this would be for the next Government to decide.</ins></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 05/11/2019 17:37:51 question first ministerially corrected 05/11/2019 18:00:11 answering member 4399 label Biography information for Victoria Atkins previous answer version 4582 answering member constituency Louth and Horncastle answering member printed Victoria Atkins answering member 4399 label Biography information for Victoria Atkins
	tabling member	3930 label Biography information for Caroline Lucas

1660044

	registered interest
	date	12/09/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employed: Fines
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many self-employed people that did not file their tax returns on time were issued fines worth more than they originally owed in tax in the 2021-22 financial year; if he will (a) take steps to support self-employed people filing their tax returns and (b) make an assessment of the proportionality of fines issued to self-employed people for late filing of a tax return when there is no tax owing; and if he will make a statement.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	199052
	answer	answer is ministerial correction date of answer 19/09/2023 answer text <p>HMRC cannot provide this information because data transfer and assurance processes between the live SA system and those used for analytical purposes are not yet complete for the year requested. In addition the penalty life cycle is not yet complete for 2021-22 and many late returns, which will inform Self Employment status and income, have not yet been submitted.</p><p> </p><p>HMRC issues SA tax returns to customers when the information they hold suggests that the customer meets the published criteria for completing one. HMRC often cannot determine someone’s tax liability until they have sent in a tax return, therefore they need the return to establish whether there is tax due or not.</p><p> </p><p>HMRC charges late final penalties to encourage customers to file on time but they can cancel a customer’s late filing penalty if they have a reasonable excuse. Customers can also ask HMRC to remove them from the SA process for future years if they no longer meet the criteria.</p><p> </p><p>HMRC is currently reforming late payment and late filing penalties. Their aim is to encourage those who persistently default to comply with their tax obligations rather than penalise those who make occasional errors.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 19/09/2023 09:48:45 answering member 4399 label Biography information for Victoria Atkins
	tabling member	3930 label Biography information for Caroline Lucas

1656154

	registered interest
	date	01/09/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-assessment: Fines
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many self-employed people that didn't file their tax returns on time were issued fines worth more than they originally owed in tax in the 2022-23 financial year; if he will (a) take steps to support self-employed people filing their tax returns and (b) make an assessment of the proportionality of fines issued to self-employed people for late filing of a tax return when there is no tax owing; and if he will make a statement.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	195851
	answer	answer is ministerial correction date of answer 11/09/2023 answer text <p>HMRC does not have data relating to the 2022/23 SA Returns because customers have until 31 January 2024 to file these returns.</p><p><strong> </strong></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 11/09/2023 13:24:31 answering member 4399 label Biography information for Victoria Atkins
	tabling member	3930 label Biography information for Caroline Lucas

1548549

	registered interest
	date	05/12/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 30 November 2022 to Question 93499 on Energy: Taxation, what estimate he has made of the value of the tax reliefs allowed for.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	102836
	answer	answer is ministerial correction date of answer 13/12/2022 answer text Estimates of the cost of tax reliefs used by oil and gas companies under the Ring Fenced Corporation Tax (RFCT) and Petroleum Revenue Tax (PRT) regimes are published at <a href="https://www.gov.uk/government/collections/tax-relief-statistics" target="_blank">tax relief statistics gov.uk (www.gov.uk).</a> Future releases of these statistics will likely include estimates for first year capital allowances and the investment allowance for the new Energy Profits Levy, once outturn data is available. The estimates in these statistics do not take account of any behavioural effects that would result from removing the reliefs. answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/12/2022 16:47:37 answering member 4399 label Biography information for Victoria Atkins
	tabling member	3930 label Biography information for Caroline Lucas

1544616

	registered interest
	date	22/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the likelihood of North Sea Oil and Gas companies front-loading investment in new oil and gas extraction over the next three years in order to benefit from additional tax relief under the Energy Profits Levy; and if he will make a statement.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	93498
	answer	answer is ministerial correction date of answer 30/11/2022 answer text <p>The Energy Profits Levy (EPL) was introduced in May in response to sharp increases in oil and gas prices over the past year. At the Autumn Statement 2022, the Chancellor announced that the rate of the levy would rise by ten percentage points to 35%, effective from 1 January 2023. The levy has also been extended until 31 March 2028.</p><p> </p><p>The Government has been clear it wants to see the oil and gas sector reinvest its profits to support the economy, jobs and the UK’s energy security. That is why, from 1 January 2023, the Government will maintain the existing cash value of the levy’s investment allowance for most types of investment expenditure, ensuring that for every £1 an oil and gas company invests, they will continue being able to claim around 91p in tax relief.</p><p> </p><p>For expenditure in upstream decarbonisation, the allowance will remain at 80%, meaning for every £100 an oil and gas company invests to decarbonise oil and gas production, they will be able to deduct £109.25 when calculating their levy profits. This provides an immediate and significant fiscal incentive to reinvest profits in the UK.</p><p> </p><p>Since the levy is targeted at the extraordinary profits from oil and gas upstream activities, any relief for investment must also be related to oil and gas upstream activities. Therefore, tax relief is only available in relation to expenditure incurred for activity that is charged under the oil and gas ring fence corporation tax regime. For other investments, such as renewables, companies will be able to deduct investment costs from their corporation tax.</p><p> </p><p>The Office for Budget Responsibility’s (OBR) forecast at Autumn Statement 2022 estimates revenues from EPL are expected to be £41.6 billion between 2022-23 and 2027-28. This is inclusive of the impact of the investment allowance, consistent with previous revenue projections for the levy.</p><p> </p><p>Oil and gas producers are commercial entities and the Government does not comment on individual taxpayers.</p><p> </p><p>The Autumn Statement also confirmed the Government will engage stakeholders as part of a review to consider the UK’s long-term tax treatment of the North Sea after the Energy Profits Levy ceases in March 2028. Further details will be announced in due course.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 93497 93500 93501 93502 question first answered 30/11/2022 11:37:32 answering member 4399 label Biography information for Victoria Atkins
	tabling member	3930 label Biography information for Caroline Lucas

1544619

	registered interest
	date	22/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Equinor: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the amount Norwegian oil company Equinor could receive in tax relief through the Energy Profits Levy investment allowance if the Rosebank oil field development goes ahead.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	93500
	answer	answer is ministerial correction date of answer 30/11/2022 answer text <p>The Energy Profits Levy (EPL) was introduced in May in response to sharp increases in oil and gas prices over the past year. At the Autumn Statement 2022, the Chancellor announced that the rate of the levy would rise by ten percentage points to 35%, effective from 1 January 2023. The levy has also been extended until 31 March 2028.</p><p> </p><p>The Government has been clear it wants to see the oil and gas sector reinvest its profits to support the economy, jobs and the UK’s energy security. That is why, from 1 January 2023, the Government will maintain the existing cash value of the levy’s investment allowance for most types of investment expenditure, ensuring that for every £1 an oil and gas company invests, they will continue being able to claim around 91p in tax relief.</p><p> </p><p>For expenditure in upstream decarbonisation, the allowance will remain at 80%, meaning for every £100 an oil and gas company invests to decarbonise oil and gas production, they will be able to deduct £109.25 when calculating their levy profits. This provides an immediate and significant fiscal incentive to reinvest profits in the UK.</p><p> </p><p>Since the levy is targeted at the extraordinary profits from oil and gas upstream activities, any relief for investment must also be related to oil and gas upstream activities. Therefore, tax relief is only available in relation to expenditure incurred for activity that is charged under the oil and gas ring fence corporation tax regime. For other investments, such as renewables, companies will be able to deduct investment costs from their corporation tax.</p><p> </p><p>The Office for Budget Responsibility’s (OBR) forecast at Autumn Statement 2022 estimates revenues from EPL are expected to be £41.6 billion between 2022-23 and 2027-28. This is inclusive of the impact of the investment allowance, consistent with previous revenue projections for the levy.</p><p> </p><p>Oil and gas producers are commercial entities and the Government does not comment on individual taxpayers.</p><p> </p><p>The Autumn Statement also confirmed the Government will engage stakeholders as part of a review to consider the UK’s long-term tax treatment of the North Sea after the Energy Profits Levy ceases in March 2028. Further details will be announced in due course.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 93497 93498 93501 93502 question first answered 30/11/2022 11:37:32 answering member 4399 label Biography information for Victoria Atkins
	tabling member	3930 label Biography information for Caroline Lucas

1544621

	registered interest
	date	22/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what proportion of investment by oil and gas companies in decarbonisation, over the period for which they will be eligible under the Energy Profits Levy for the current investment allowance rate of 80 per cent, will result in the generation of renewable power (a) for use by UK consumers via the grid, and (b) for their own production purposes.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	93501
	answer	answer is ministerial correction date of answer 30/11/2022 answer text <p>The Energy Profits Levy (EPL) was introduced in May in response to sharp increases in oil and gas prices over the past year. At the Autumn Statement 2022, the Chancellor announced that the rate of the levy would rise by ten percentage points to 35%, effective from 1 January 2023. The levy has also been extended until 31 March 2028.</p><p> </p><p>The Government has been clear it wants to see the oil and gas sector reinvest its profits to support the economy, jobs and the UK’s energy security. That is why, from 1 January 2023, the Government will maintain the existing cash value of the levy’s investment allowance for most types of investment expenditure, ensuring that for every £1 an oil and gas company invests, they will continue being able to claim around 91p in tax relief.</p><p> </p><p>For expenditure in upstream decarbonisation, the allowance will remain at 80%, meaning for every £100 an oil and gas company invests to decarbonise oil and gas production, they will be able to deduct £109.25 when calculating their levy profits. This provides an immediate and significant fiscal incentive to reinvest profits in the UK.</p><p> </p><p>Since the levy is targeted at the extraordinary profits from oil and gas upstream activities, any relief for investment must also be related to oil and gas upstream activities. Therefore, tax relief is only available in relation to expenditure incurred for activity that is charged under the oil and gas ring fence corporation tax regime. For other investments, such as renewables, companies will be able to deduct investment costs from their corporation tax.</p><p> </p><p>The Office for Budget Responsibility’s (OBR) forecast at Autumn Statement 2022 estimates revenues from EPL are expected to be £41.6 billion between 2022-23 and 2027-28. This is inclusive of the impact of the investment allowance, consistent with previous revenue projections for the levy.</p><p> </p><p>Oil and gas producers are commercial entities and the Government does not comment on individual taxpayers.</p><p> </p><p>The Autumn Statement also confirmed the Government will engage stakeholders as part of a review to consider the UK’s long-term tax treatment of the North Sea after the Energy Profits Levy ceases in March 2028. Further details will be announced in due course.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 93497 93498 93500 93502 question first answered 30/11/2022 11:37:32 answering member 4399 label Biography information for Victoria Atkins
	tabling member	3930 label Biography information for Caroline Lucas

1544615

	registered interest
	date	22/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Fossil Fuels: Carbon Emissions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent estimate he has made of (a) how much oil and gas companies will spend on upstream decarbonisation and (b) by how much the investment allowance for decarbonisation for oil and gas companies will reduce total North Sea revenues in each financial year from 2022-23 to 2027-28.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	93497
	answer	answer is ministerial correction date of answer 30/11/2022 answer text <p>The Energy Profits Levy (EPL) was introduced in May in response to sharp increases in oil and gas prices over the past year. At the Autumn Statement 2022, the Chancellor announced that the rate of the levy would rise by ten percentage points to 35%, effective from 1 January 2023. The levy has also been extended until 31 March 2028.</p><p> </p><p>The Government has been clear it wants to see the oil and gas sector reinvest its profits to support the economy, jobs and the UK’s energy security. That is why, from 1 January 2023, the Government will maintain the existing cash value of the levy’s investment allowance for most types of investment expenditure, ensuring that for every £1 an oil and gas company invests, they will continue being able to claim around 91p in tax relief.</p><p> </p><p>For expenditure in upstream decarbonisation, the allowance will remain at 80%, meaning for every £100 an oil and gas company invests to decarbonise oil and gas production, they will be able to deduct £109.25 when calculating their levy profits. This provides an immediate and significant fiscal incentive to reinvest profits in the UK.</p><p> </p><p>Since the levy is targeted at the extraordinary profits from oil and gas upstream activities, any relief for investment must also be related to oil and gas upstream activities. Therefore, tax relief is only available in relation to expenditure incurred for activity that is charged under the oil and gas ring fence corporation tax regime. For other investments, such as renewables, companies will be able to deduct investment costs from their corporation tax.</p><p> </p><p>The Office for Budget Responsibility’s (OBR) forecast at Autumn Statement 2022 estimates revenues from EPL are expected to be £41.6 billion between 2022-23 and 2027-28. This is inclusive of the impact of the investment allowance, consistent with previous revenue projections for the levy.</p><p> </p><p>Oil and gas producers are commercial entities and the Government does not comment on individual taxpayers.</p><p> </p><p>The Autumn Statement also confirmed the Government will engage stakeholders as part of a review to consider the UK’s long-term tax treatment of the North Sea after the Energy Profits Levy ceases in March 2028. Further details will be announced in due course.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 93498 93500 93501 93502 question first answered 30/11/2022 11:37:32 answering member 4399 label Biography information for Victoria Atkins
	tabling member	3930 label Biography information for Caroline Lucas

1544623

	registered interest
	date	22/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Offshore Industry: North Sea
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, when he will publish the consultation on UK’s long-term tax treatment of the North Sea asset out in point 2.11 of the Autumn Statement 2022.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	93502
	answer	answer is ministerial correction date of answer 30/11/2022 answer text <p>The Energy Profits Levy (EPL) was introduced in May in response to sharp increases in oil and gas prices over the past year. At the Autumn Statement 2022, the Chancellor announced that the rate of the levy would rise by ten percentage points to 35%, effective from 1 January 2023. The levy has also been extended until 31 March 2028.</p><p> </p><p>The Government has been clear it wants to see the oil and gas sector reinvest its profits to support the economy, jobs and the UK’s energy security. That is why, from 1 January 2023, the Government will maintain the existing cash value of the levy’s investment allowance for most types of investment expenditure, ensuring that for every £1 an oil and gas company invests, they will continue being able to claim around 91p in tax relief.</p><p> </p><p>For expenditure in upstream decarbonisation, the allowance will remain at 80%, meaning for every £100 an oil and gas company invests to decarbonise oil and gas production, they will be able to deduct £109.25 when calculating their levy profits. This provides an immediate and significant fiscal incentive to reinvest profits in the UK.</p><p> </p><p>Since the levy is targeted at the extraordinary profits from oil and gas upstream activities, any relief for investment must also be related to oil and gas upstream activities. Therefore, tax relief is only available in relation to expenditure incurred for activity that is charged under the oil and gas ring fence corporation tax regime. For other investments, such as renewables, companies will be able to deduct investment costs from their corporation tax.</p><p> </p><p>The Office for Budget Responsibility’s (OBR) forecast at Autumn Statement 2022 estimates revenues from EPL are expected to be £41.6 billion between 2022-23 and 2027-28. This is inclusive of the impact of the investment allowance, consistent with previous revenue projections for the levy.</p><p> </p><p>Oil and gas producers are commercial entities and the Government does not comment on individual taxpayers.</p><p> </p><p>The Autumn Statement also confirmed the Government will engage stakeholders as part of a review to consider the UK’s long-term tax treatment of the North Sea after the Energy Profits Levy ceases in March 2028. Further details will be announced in due course.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 93497 93498 93500 93501 question first answered 30/11/2022 11:37:32 answering member 4399 label Biography information for Victoria Atkins
	tabling member	3930 label Biography information for Caroline Lucas

1544617

	registered interest
	date	22/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has made an estimate of the amount that would be raised by the Energy Profits Levy over the next six years if tax relief is not provided to companies which invest in new oil and gas extraction in the UK.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	93499
	answer	answer is ministerial correction date of answer 30/11/2022 answer text <p>We estimate that the EPL will raise about £40 billion over the next 6 years, allowing for tax reliefs.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 30/11/2022 17:14:18 answering member 4399 label Biography information for Victoria Atkins
	tabling member	3930 label Biography information for Caroline Lucas