To ask Mr Chancellor of the Exchequer, with reference to the Answer of 20 February
2012, Official Report, column 643W, on tax allowance pensions, what proportion of
income tax relief on contributions accrued to, or is expected to accrue to, individuals
with an annual income of (a) up to £19,999, (b) between £20,000 and £44,999, (c) between
£45,000 and £74,999, (d) between £75,000 and £99,999, (e) between £100,000 and £149,999
and (f) over £150,000 in (i) 2010-11, (ii) 2011-12, (iii) 2012-13, (iv) 2013-14 and
(v) 2014-15.
<p>The proportion of the cost of income tax relief on pension contributions for the
given income ranges, and years, is provided in the table below.</p><p> </p><table><tbody><tr><td>
</td><td colspan="6"><p><strong>% of the cost of income tax relief on contributions</strong></p></td></tr><tr><td><p><strong>Income
bands</strong></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> </p><p> </p><p>Estimates are based on Surveys of Personal
Incomes with projections for 2012-13 onwards. Historical estimates have been updated
to take into account the latest outturn data and updated projections. Projected years
are subject to uncertainty.</p><p> </p><p> </p><p> </p><p>The effect of the reductions
in the Annual Allowance in 2011‑12 and Lifetime Allowance from 2012-13, as well as
further reductions in both allowances in 2014-15 are reflected in the table. These
restrictions mostly affect individuals with incomes over £150,000 hence the drop in
share of tax relief for these individuals in latter years.</p><p> </p><p> </p><p>Increases
in the Personal Allowance (from £6,475 in 2009-10 to £10,000 in 2014-15) cause a decline
in the share of income tax relief going to those in the “Up to £19,999” income band.
The higher personal allowance reduces the amount of income subject to tax for these
individuals, hence also reduces their share of tax relief.</p>
To ask Mr Chancellor of the Exchequer, what recent representations he has received
from (a) business organisations and (b) trades unions about (i) economic integration
within the EU and (ii) the proposed introduction of a financial transaction tax.
<p>Treasury Ministers and officials receive a wide variety of representations from
organisations in both the public and private sectors.</p><p> </p><p> </p><p> </p><p>Details
of ministerial and permanent secretary meetings with external organisations on departmental
business are published quarterly and are available at:</p><p> </p><p> </p><p> </p><p><a
href="http://www.hm-treasury.gov.uk/minister_hospitality.htm" target="_blank">http://www.hm-treasury.gov.uk/minister_hospitality.htm</a></p><p>
</p>
To ask Mr Chancellor of the Exchequer, what progress has been made on the proposed
closures of each HM Revenue and Customs office in North Wales; how many (a) forced
and (b) voluntary redundancies each such closure entails; and what assessment he has
made of the effect of such closures on levels of service by HM Revenue and Customs
in North Wales.
<p>HM Revenue and Customs (HMRC) announced on 16 October 2014 the closure of 14 of
its smaller offices across the UK which do not fit the medium to long term plans of
any line of business currently operating from them. This included one office in North
Wales, Government Buildings, Colwyn Bay and followed consultation with staff, departmental
trade unions and elected representatives.</p><p> </p><p> </p><p> </p><p>Following
the decision, 38 people in Colwyn Bay have been given priority status for vacancies
at their grade both within HMRC and in other government departments.</p><p> </p><p>
</p><p> </p><p>HMRC has not invited staff in Colwyn Bay office to consider voluntary
redundancy at this stage. HMRC remains committed to avoiding compulsory redundancy
and will do everything it reasonably can to avoid it.</p><p> </p><p> </p><p>There
will be no impact on local HMRC services when the office in Colwyn Bay closes in July
2015 as it is not involved in direct customer-facing work.</p>
To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential
costs and benefits of removing the cap on entrepreneurs' tax relief.
<p>The last published cost for changing the cap on entrepreneurs' tax relief related
to increasing the lifetime limit from £5m of qualifying gains to £10m. This is available
in the full Budget 2011 document at the following address on page 42 in table 2.1
of the report.</p><p> </p><p> </p><p><a href="http://webarchive.nationalarchives.gov.uk/20130129110402/http:/www.hm-treasury.gov.uk/2011budget.htm"
target="_blank">http://webarchive.nationalarchives.gov.uk/20130129110402/http://www.hm-treasury.gov.uk/2011budget.htm</a></p>
