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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