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758053

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Cultural Heritage: Capital Taxes
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many staff of HM Revenue and Customs are employed in monitoring whether undertakings in respect of public access to heritage assets that have been exempted from inheritance tax and capital gains tax are adhered to.
tabling member constituency	Rhondda
tabling member printed	Chris Bryant
uin	9294
answer	answer is ministerial correction date of answer 11/09/2017 answer text The estimated cost of the inheritance tax exemption for heritage assets can be found at: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a> The cost of the capital gains tax exemption for heritage assets is not available.<p> </p><p>The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.</p><p> </p><p>The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Pre-eminent objects s.31(1)(a)IHTA and (aa)</p></td><td><p>Land s.31(1)(b)IHTA</p></td><td><p>Buildings &amp; amenity land s.31(1)(c) and (d) IHTA</p></td><td><p>Historically associated objects s.31(1)(e)IHTA</p></td></tr><tr><td><p>2007/08</p></td><td><p>12</p></td><td><p>3</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2008/09</p></td><td><p>9</p></td><td><p>0</p></td><td><p>2</p></td><td><p>1</p></td></tr><tr><td><p>2009/10</p></td><td><p>10</p></td><td><p>1</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2010/11</p></td><td><p>9</p></td><td><p>1</p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p>2011/12</p></td><td><p>7</p></td><td><p>2</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2012/13</p></td><td><p>8</p></td><td><p>2</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013/14</p></td><td><p>8</p></td><td><p>2</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2014/15</p></td><td><p>6</p></td><td><p>0</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2015/16</p></td><td><p>14</p></td><td><p>2</p></td><td><p>1</p></td><td><p>0</p></td></tr><tr><td><p>2016/17</p></td><td><p>16</p></td><td><p>0</p></td><td><p>2</p></td><td><p>0</p></td></tr></tbody></table><p> </p><p>Sixteen people within HMRC are involved in ensuring undertakings are adhered to.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9162 9165 question first answered 11/09/2017 15:57:28 answering member 3935 label Biography information for Mel Stride
tabling member	1446 label Biography information for Sir Chris Bryant

758058

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Stamp Duty Land Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what recent assessment he has made of the effect of stamp duty levels on the housing market; and if he will make a statement.
tabling member constituency	Mid Sussex
tabling member printed	Sir Nicholas Soames
uin	9056
answer	answer is ministerial correction date of answer 11/09/2017 answer text <p>The property market is affected by a wide variety of factors. The Government published an assessment of the 2014 changes to Stamp Duty Land Tax in 2015. It showed that in the year after the reforms, the number of residential property transactions above £1m was the same as the year beforehand. The analysis can be found at:</p><p>https://www.gov.uk/government/publications/preliminary-assessment-of-2014-residential-sdlt-slice-reforms</p><p> </p><p>Recent statistics show that residential transactions greater than £2m are 9% lower in Q2 2017 than Q2 2014, while transactions between £1 and £2 million are 19% higher.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/09/2017 15:54:47 answering member 3935 label Biography information for Mel Stride
tabling member	116 label Biography information for Lord Soames of Fletching

758059

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	National Insurance Contributions
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 effect of abolishing the Class 2 National Insurance category on the living standards of people earning under £6,000 a year.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	9080
answer	answer is ministerial correction date of answer 11/09/2017 answer text The Government has previously consulted extensively on the impacts of abolishing Class 2 NICs and responded to this consultation at Autumn Statement. This response is available at https://www.gov.uk/government/consultations/consultation-on-abolishing-class-2-national-insurance-and-introducing-a-contributory-benefit-test-to-class-4-national-insurance-for-the-self-employed. The Government published a tax information and impact note on this policy at Autumn Statement 2016. The figures requested are not available.<p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9081 9097 9098 question first answered 11/09/2017 16:03:25 answering member 3935 label Biography information for Mel Stride
tabling member	4521 label Biography information for Liz Saville Roberts

758060

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	National Insurance Contributions
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many people in (a) Dwyfor Meirionnydd constituency, (b) Wales and (c) the UK earn under £6,000 a year and make voluntary national insurance contributions through Class 2.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	9081
answer	answer is ministerial correction date of answer 11/09/2017 answer text The Government has previously consulted extensively on the impacts of abolishing Class 2 NICs and responded to this consultation at Autumn Statement. This response is available at https://www.gov.uk/government/consultations/consultation-on-abolishing-class-2-national-insurance-and-introducing-a-contributory-benefit-test-to-class-4-national-insurance-for-the-self-employed. The Government published a tax information and impact note on this policy at Autumn Statement 2016. The figures requested are not available.<p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9080 9097 9098 question first answered 11/09/2017 16:03:25 answering member 3935 label Biography information for Mel Stride
tabling member	4521 label Biography information for Liz Saville Roberts

758063

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Taxation: Electronic Government
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, by what date the free software promised by HM Revenue and Customs for smaller companies to comply with Making Tax Digital will be made available.
tabling member constituency	East Ham
tabling member printed	Stephen Timms
uin	9026
answer	answer is ministerial correction date of answer 11/09/2017 answer text <p>HMRC is working very closely with the software industry to ensure a range of suitable products at a wide variety of price points is made available. Free software will be available for those businesses with the most straightforward affairs who voluntarily choose to use Making Tax Digital to meet their Income Tax obligations as part of the pilot phase.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/09/2017 15:56:57 answering member 3935 label Biography information for Mel Stride
tabling member	163 label Biography information for Sir Stephen Timms

758064

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Cultural Heritage: Capital Taxes
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many (a) buildings, (b) estates, (c) parklands and (d) objects with national (i) scientific and (ii) historic interest have been granted exemption from inheritance tax and capital gains tax in each of the last 10 years.
tabling member constituency	Rhondda
tabling member printed	Chris Bryant
uin	9174
answer	answer is ministerial correction date of answer 12/09/2017 answer text <p>The estimated cost of the inheritance tax exemption for heritage assets can be found at: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a> The cost of the capital gains tax exemption for heritage assets is not available.</p><p> </p><p>The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.</p><p> </p><p>The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Pre-eminent objects s.31(1)(a)IHTA and (aa)</p></td><td><p>Land s.31(1)(b)IHTA</p></td><td><p>Buildings &amp; amenity land s.31(1)(c) and (d) IHTA</p></td><td><p>Historically associated objects s.31(1)(e)IHTA</p></td></tr><tr><td><p>2007/08</p></td><td><p>12</p></td><td><p>3</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2008/09</p></td><td><p>9</p></td><td><p>0</p></td><td><p>2</p></td><td><p>1</p></td></tr><tr><td><p>2009/10</p></td><td><p>10</p></td><td><p>1</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2010/11</p></td><td><p>9</p></td><td><p>1</p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p>2011/12</p></td><td><p>7</p></td><td><p>2</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2012/13</p></td><td><p>8</p></td><td><p>2</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013/14</p></td><td><p>8</p></td><td><p>2</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2014/15</p></td><td><p>6</p></td><td><p>0</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2015/16</p></td><td><p>14</p></td><td><p>2</p></td><td><p>1</p></td><td><p>0</p></td></tr><tr><td><p>2016/17</p></td><td><p>16</p></td><td><p>0</p></td><td><p>2</p></td><td><p>0</p></td></tr></tbody></table><p> </p><p>Sixteen people within HMRC are involved in ensuring undertakings are adhered to.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/09/2017 09:23:35 answering member 3935 label Biography information for Mel Stride
tabling member	1446 label Biography information for Sir Chris Bryant

758066

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Cultural Heritage: Capital Taxes
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of inheritance tax and capital gains tax exemptions for heritage assets.
tabling member constituency	Rhondda
tabling member printed	Chris Bryant
uin	9162
answer	answer is ministerial correction date of answer 11/09/2017 answer text The estimated cost of the inheritance tax exemption for heritage assets can be found at: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a> The cost of the capital gains tax exemption for heritage assets is not available.<p> </p><p>The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.</p><p> </p><p>The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Pre-eminent objects s.31(1)(a)IHTA and (aa)</p></td><td><p>Land s.31(1)(b)IHTA</p></td><td><p>Buildings &amp; amenity land s.31(1)(c) and (d) IHTA</p></td><td><p>Historically associated objects s.31(1)(e)IHTA</p></td></tr><tr><td><p>2007/08</p></td><td><p>12</p></td><td><p>3</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2008/09</p></td><td><p>9</p></td><td><p>0</p></td><td><p>2</p></td><td><p>1</p></td></tr><tr><td><p>2009/10</p></td><td><p>10</p></td><td><p>1</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2010/11</p></td><td><p>9</p></td><td><p>1</p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p>2011/12</p></td><td><p>7</p></td><td><p>2</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2012/13</p></td><td><p>8</p></td><td><p>2</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013/14</p></td><td><p>8</p></td><td><p>2</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2014/15</p></td><td><p>6</p></td><td><p>0</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2015/16</p></td><td><p>14</p></td><td><p>2</p></td><td><p>1</p></td><td><p>0</p></td></tr><tr><td><p>2016/17</p></td><td><p>16</p></td><td><p>0</p></td><td><p>2</p></td><td><p>0</p></td></tr></tbody></table><p> </p><p>Sixteen people within HMRC are involved in ensuring undertakings are adhered to.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9165 9294 question first answered 11/09/2017 15:57:28 answering member 3935 label Biography information for Mel Stride
tabling member	1446 label Biography information for Sir Chris Bryant

758067

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	National Insurance Contributions
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 potential merits of granting people earning less than £6,000 a year the same pension rights that come with Class 4 contributions after the abolition of the Class 2 bracket.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	9097
answer	answer is ministerial correction date of answer 11/09/2017 answer text The Government has previously consulted extensively on the impacts of abolishing Class 2 NICs and responded to this consultation at Autumn Statement. This response is available at https://www.gov.uk/government/consultations/consultation-on-abolishing-class-2-national-insurance-and-introducing-a-contributory-benefit-test-to-class-4-national-insurance-for-the-self-employed. The Government published a tax information and impact note on this policy at Autumn Statement 2016. The figures requested are not available.<p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9080 9081 9098 question first answered 11/09/2017 16:03:25 answering member 3935 label Biography information for Mel Stride
tabling member	4521 label Biography information for Liz Saville Roberts

758068

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	National Insurance Contributions
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will make an assessment of the potential merits of retaining the Class 2 category of national insurance contributions.
tabling member constituency	Dwyfor Meirionnydd
tabling member printed	Liz Saville Roberts
uin	9098
answer	answer is ministerial correction date of answer 11/09/2017 answer text The Government has previously consulted extensively on the impacts of abolishing Class 2 NICs and responded to this consultation at Autumn Statement. This response is available at https://www.gov.uk/government/consultations/consultation-on-abolishing-class-2-national-insurance-and-introducing-a-contributory-benefit-test-to-class-4-national-insurance-for-the-self-employed. The Government published a tax information and impact note on this policy at Autumn Statement 2016. The figures requested are not available.<p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9080 9081 9097 question first answered 11/09/2017 16:03:25 answering member 3935 label Biography information for Mel Stride
tabling member	4521 label Biography information for Liz Saville Roberts

758070

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Capital Taxes
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many exemptions from inheritance tax and capital gains tax have been withdrawn as a result of a failure to meet undertakings to (a) look after the item, (b) make the item available to the public and (c) keep the item in the UK in each of the last 10 years.
tabling member constituency	Rhondda
tabling member printed	Chris Bryant
uin	9165
answer	answer is ministerial correction date of answer 11/09/2017 answer text The estimated cost of the inheritance tax exemption for heritage assets can be found at: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a> The cost of the capital gains tax exemption for heritage assets is not available.<p> </p><p>The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.</p><p> </p><p>The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Pre-eminent objects s.31(1)(a)IHTA and (aa)</p></td><td><p>Land s.31(1)(b)IHTA</p></td><td><p>Buildings &amp; amenity land s.31(1)(c) and (d) IHTA</p></td><td><p>Historically associated objects s.31(1)(e)IHTA</p></td></tr><tr><td><p>2007/08</p></td><td><p>12</p></td><td><p>3</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2008/09</p></td><td><p>9</p></td><td><p>0</p></td><td><p>2</p></td><td><p>1</p></td></tr><tr><td><p>2009/10</p></td><td><p>10</p></td><td><p>1</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2010/11</p></td><td><p>9</p></td><td><p>1</p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p>2011/12</p></td><td><p>7</p></td><td><p>2</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2012/13</p></td><td><p>8</p></td><td><p>2</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013/14</p></td><td><p>8</p></td><td><p>2</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2014/15</p></td><td><p>6</p></td><td><p>0</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2015/16</p></td><td><p>14</p></td><td><p>2</p></td><td><p>1</p></td><td><p>0</p></td></tr><tr><td><p>2016/17</p></td><td><p>16</p></td><td><p>0</p></td><td><p>2</p></td><td><p>0</p></td></tr></tbody></table><p> </p><p>Sixteen people within HMRC are involved in ensuring undertakings are adhered to.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9162 9294 question first answered 11/09/2017 15:57:28 answering member 3935 label Biography information for Mel Stride
tabling member	1446 label Biography information for Sir Chris Bryant