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 printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member printed question first answered answering member label
tabling member	label

Search

1139049

registered interest
date	15/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Young People
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what estimate they have made of the level of (1) income tax, and (2) National Insurance contributions, paid to the public purse by people under the age of 18 in each of the last three years.
tabling member printed	Lord Browne of Belmont
uin	HL17134
answer	answer is ministerial correction date of answer 23/07/2019 answer text <p>This table contains estimates of the total amount of Income Tax and National Insurance Contribution (NICs) liabilities of individuals who are under the age of 18 at the end of the tax year.</p><p> </p><table><tbody><tr><td colspan="3"><p>Total Income Tax and NICs liability of individuals under age 18 (£ million)</p></td></tr><tr><td><p> </p></td><td><p>Income Tax</p></td><td><p>NICs</p></td></tr><tr><td><p>2014-15</p></td><td><p>41</p></td><td><p>12</p></td></tr><tr><td><p>2015-16</p></td><td><p>47</p></td><td><p>13</p></td></tr><tr><td><p>2016-17</p></td><td><p>38</p></td><td><p>10</p></td></tr></tbody></table><p> </p><p> </p><ol><li><p>All figures presented are rounded to the nearest whole number.</p></li><li><p>These estimates are based on the latest outturn data from the Survey of Personal Incomes (SPI) for 2014-15, 2015-16 and 2016-17.</p></li><li><p>Figures for Income Tax are gross of dividend tax credit consistent with HMRC’s Income Tax liabilities Statistics publication.</p><p> </p><p>Outturn data for the most recent two tax years (2017-18 and 2018‑19) is not yet available. The latest available outturn data in this format is from the Survey of Personal Incomes for 2016‑17. The estimates are for total liabilities rather than amounts actually paid.</p><p><strong> </strong></p></li></ol> answering member printed Lord Young of Cookham question first answered 23/07/2019 16:24:04 answering member 57 label Biography information for Lord Young of Cookham
tabling member	3801 label Biography information for Lord Browne of Belmont

1139051

registered interest
date	15/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Electronic Government
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what plans they have to review the Making Tax Digital service and improve the current (1) process of, and (2) software used by, that service.
tabling member printed	Lord Colgrain
uin	HL17136
answer	answer is ministerial correction date of answer 23/07/2019 answer text <p>HMRC are constantly reviewing the progress of the Making Tax Digital (MTD) service. As at 18 July, over 712,000 businesses have joined the VAT service and over 460,000 VAT submissions have been made successfully.</p><p> </p><p>The VAT Helpline has been performing within the 5 minute target for average waiting time. A small proportion of customers – around 0.5% - have been affected by service issues which HMRC are addressing.</p><p> </p><p>The Government recognises the value of independent assurance. MTD is part of the Government’s Major Projects Portfolio and the VAT service will be reviewed by the Infrastructure and Projects Authority (IPA) in September.</p><p> </p><p>Software enabling customers to use MTD is provided by a wide range of third-party software providers. This approach has led to a rich choice of products to meet businesses’ different needs, preferences and budgets.</p><p> </p> answering member printed Lord Young of Cookham question first answered 23/07/2019 16:19:11 answering member 57 label Biography information for Lord Young of Cookham
tabling member	4596 label Biography information for Lord Colgrain

1138549

registered interest
date	11/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT: Databases
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they will seek continued access to the VAT Information Exchange System after the UK leaves the EU.
tabling member printed	Lord Browne of Belmont
uin	HL17107
answer	answer is ministerial correction date of answer 23/07/2019 answer text <p>The VAT Information Exchange system supports the free movement of goods between EU Member States. Access to the system will depend on the terms under which the UK leaves the EU. The current Withdrawal Agreement gives the UK continued access until the end of 2024.</p><p> </p> answering member printed Lord Young of Cookham question first answered 23/07/2019 16:17:08 answering member 57 label Biography information for Lord Young of Cookham
tabling member	3801 label Biography information for Lord Browne of Belmont

1138559

registered interest
date	11/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what assessment they have made of the implications of recent changes to the Lifetime Allowance for pension benefits for those in (1) the legal profession, (2) the medical profession, and (3) other professions; and of the case for reviewing those changes.
tabling member printed	Baroness McIntosh of Pickering
uin	HL17117
answer	answer is ministerial correction date of answer 18/07/2019 answer text <p>Pensions tax relief is one of the most expensive reliefs in the personal tax system. In 2017/18 income tax and employer National Insurance Contributions relief cost over £50 billion, with around two-thirds going to higher and additional rate taxpayers. As confirmed at Autumn Budget 2017, from April 2018 the lifetime allowance will increase in line with CPI, in order that the value of this benefit is able to keep pace with inflation. This means from April 2019 the lifetime allowance has risen to £1,055,000.</p><p> </p><p>The same tax rules must apply identically to everyone in the same situation, regardless of their employer.</p><p> </p><p>However, across all public service workforces the Government looks at remuneration in the round and takes action when required to ensure delivery of world class public services. Where there is evidence that the delivery of services is being impacted, the Government takes appropriate action to address this, in line with our principles for pay and pensions policy. This is why we have introduced a temporary, taxable, Recruitment and Retention allowance for a small section of the judiciary, and will shortly bring forward a consultation on a new 50:50 pensions flexibility for senior clinicians in the NHS pension scheme.</p><p> </p><p>All aspects of the tax system are kept under review and are subject to change through the annual Budget, in the context of the wider public finances. Any future changes to the tax system will be announced through this process.</p><p> </p> answering member printed Lord Young of Cookham question first answered 18/07/2019 11:12:10 answering member 57 label Biography information for Lord Young of Cookham
tabling member	384 label Biography information for Baroness McIntosh of Pickering

1138277

registered interest
date	10/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether officials have visited the Sweden–Norway border to discuss with the governments of Sweden and Norway the impact of border arrangements on the passage and monitoring of goods across that border; and what conclusions they have drawn from their enquiries.
tabling member printed	Lord Bassam of Brighton
uin	HL17074
answer	answer is ministerial correction date of answer 23/07/2019 answer text <p>HM Revenue &amp; Customs and HM Treasury officials visited the Sweden-Norway border in 2017, where border arrangements were discussed with Norwegian officials at a working level. The visit offered greater understanding of how the Norwegian facilitative regime operates outside of the customs union.</p> answering member printed Lord Young of Cookham question first answered 23/07/2019 16:16:27 answering member 57 label Biography information for Lord Young of Cookham
tabling member	3504 label Biography information for Lord Bassam of Brighton

1137959

registered interest
date	09/07/2019
answering body	Cabinet Office
answering dept id	53
answering dept short name	Cabinet Office
answering dept sort name	Cabinet Office
hansard heading	Whitehall History Publishing
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether Whitehall History Publishing still exists; if so, (1) what is its role, and (2) how is it managed and by whom; and if not, who is responsible for the publication of material it previously produced.
tabling member printed	Lord Rodgers of Quarry Bank
uin	HL17058
answer	answer is ministerial correction date of answer 15/07/2019 answer text <p>The Whitehall History Publishing, comprised of several historical branches of government departments and led by the Cabinet Office, produces material on historical matters and themes to meet individual departmental requirements. The next publication is due out in autumn 2019.</p> answering member printed Lord Young of Cookham question first answered 15/07/2019 14:55:07 answering member 57 label Biography information for Lord Young of Cookham
tabling member	940 label Biography information for Lord Rodgers of Quarry Bank

1137960

registered interest
date	09/07/2019
answering body	Cabinet Office
answering dept id	53
answering dept short name	Cabinet Office
answering dept sort name	Cabinet Office
hansard heading	History: Publications
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government when they last reviewed the possible resumption of producing official histories.
tabling member printed	Lord Rodgers of Quarry Bank
uin	HL17059
answer	answer is ministerial correction date of answer 15/07/2019 answer text <p>The Government’s official history series is intended to provide authoritative histories in their own right.</p><p>Two volumes of Criminal Justice history were published earlier this year. The next publication is due out in autumn 2019.</p> answering member printed Lord Young of Cookham question first answered 15/07/2019 14:55:25 answering member 57 label Biography information for Lord Young of Cookham
tabling member	940 label Biography information for Lord Rodgers of Quarry Bank

1137972

registered interest
date	09/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Financial Institutions: Switzerland
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they intend to permit Swiss financial institutions to continue to operate in London until the UK leaves the EU.
tabling member printed	Lord Willoughby de Broke
uin	HL17071
answer	answer is ministerial correction date of answer 23/07/2019 answer text <p>Switzerland is an important financial partner for the UK. Swiss financial institutions can operate in the UK in line with existing applicable UK and EU law.</p><p>The UK has also taken steps to ensure the continuity of this relationship once we exit the European Union, including the transition of the EU-Swiss Direct Insurance Agreement into a UK-Swiss Direct Insurance Agreement.</p> answering member printed Lord Young of Cookham question first answered 23/07/2019 11:16:12 answering member 57 label Biography information for Lord Young of Cookham
tabling member	1775 label Biography information for Lord Willoughby de Broke

1137396

registered interest
date	08/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Parcels: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what steps they are taking to ensure more foreign companies sign up to the new parcel tax scheme in preparation for a possible no-deal Brexit.
tabling member printed	Lord Taylor of Warwick
uin	HL17003
answer	answer is ministerial correction date of answer 22/07/2019 answer text <p>HMRC’s Import VAT on Parcels online service was launched in February 2019 to allow businesses to prepare for a potential no deal EU exit, and remains open for registrations. HMRC are working with key partners to communicate the potential changes to overseas businesses. While HMRC expect registrations would increase if a no deal exit were confirmed, registration numbers for the online service are not a reliable indicator of overall readiness because there are other ways to pay import VAT on parcels via third parties.</p> answering member printed Lord Young of Cookham question first answered 22/07/2019 12:55:01 answering member 57 label Biography information for Lord Young of Cookham
tabling member	1796 label Biography information for Lord Taylor of Warwick

1137398

registered interest
date	08/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Pensions: Doctors
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what plans they have to revisit the 2016 rule changes to tax relief for medical practitioners, in order to resolve the current staffing crisis.
tabling member printed	Lord Taylor of Warwick
uin	HL17005
answer	answer is ministerial correction date of answer 22/07/2019 answer text <p>The Government keeps public sector pay and pensions policy under constant review in the context of the wider public finances.</p><p> </p><p>Pensions tax relief is one of the most expensive reliefs in the personal tax system. In 2017/18 income tax and employer National Insurance Contributions relief cost over £50 billion, with around two-thirds going to higher and additional rate taxpayers.</p><p> </p><p>The tapered annual allowance is therefore focused on the highest-earning savers, to ensure that the benefit they receive is not disproportionate to that of other pension savers. Less than one per cent of pension savers will have to reduce their saving or face an annual allowance charge as a result of the tapered annual allowance.</p><p> </p><p>The Government recognises that some senior clinicians face tax charges owing to the increase in the value of their pension accrual. The tax rules must apply identically to everyone in the same situation, regardless of their employer.</p><p> </p><p>However, the Secretary of State for Health and Social Care has announced plans to consult on proposals for a new flexibility for senior clinicians in the NHS pension scheme via the introduction of a 50:50 option. This option will give senior clinicians in England and Wales more choice in respect of their pension accrual, and therefore better control in relation to any pensions tax charges.</p><p> </p><p><strong> </strong></p><p><strong> </strong></p> answering member printed Lord Young of Cookham question first answered 22/07/2019 12:55:51 answering member 57 label Biography information for Lord Young of Cookham
tabling member	1796 label Biography information for Lord Taylor of Warwick