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1064596

registered interest
date	20/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Company Cars: Taxation
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 impact of maintaining company car tax rates on the transition to electric vehicles following the introduction of the Worldwide Harmonised Light Vehicle Test Procedure.
tabling member printed	Lord Campbell-Savours
uin	HL13915
answer	answer is ministerial correction date of answer 06/03/2019 answer text <p>The government has engaged with stakeholders as part of the review of the Worldwide Harmonised Light Vehicle Test Procedure (WLTP) and vehicle taxes which closed on 17 February.</p><p> </p><p>The review sought evidence on how reported carbon dioxide emissions are impacted by the introduction of WLTP and whether any adjustment should be made to Vehicle Excise Duty and company car tax from April 2020.</p><p> </p><p>Responses to the review are currently being analysed and the government has committed to publishing a response in the spring.</p> answering member printed Lord Bates question first answered 06/03/2019 11:59:53 answering member 1091 label Biography information for Lord Bates
tabling member	499 label Biography information for Lord Campbell-Savours

1029604

registered interest
date	20/12/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Service Charges: VAT
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 gain to HM Treasury from the introduction of VAT on the on-site staff based element of residential property service charges.
tabling member printed	Lord Campbell-Savours
uin	HL12490
answer	answer is ministerial correction date of answer 08/01/2019 answer text <p>The supply of any on-site staff to an individual, landlord or company has, since the inception of VAT, been a taxable supply. HMRC does not hold information to base an estimate of the receipts to HM Treasury from VAT charged on the onsite staff labour element of residential property service charges.</p> answering member printed Lord Bates question first answered 08/01/2019 13:08:05 answering member 1091 label Biography information for Lord Bates
tabling member	499 label Biography information for Lord Campbell-Savours

1029605

registered interest
date	20/12/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Service Charges: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government when the requirement for VAT to be paid on the on-site staff labour element of residential property service charges was introduced.
tabling member printed	Lord Campbell-Savours
uin	HL12491
answer	answer is ministerial correction date of answer 07/01/2019 answer text <p>The supply of any on-site staff to an individual, landlord or company has, since the inception of VAT been a taxable supply. Such a supply is not identified in the VAT Act as being either an exempt supply or a zero rated supply.</p> answering member printed Lord Bates question first answered 07/01/2019 16:25:17 answering member 1091 label Biography information for Lord Bates
tabling member	499 label Biography information for Lord Campbell-Savours

1029089

registered interest
date	19/12/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Retail Trade: Taxation
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what was the total receipt to HM Treasury in (1) 2016–17, and (2) 2017–18 of (a) VAT payable by retail traders and online traders, (b) income tax at the standard rate, (c) income tax at the higher rate, (d) corporation tax, and (e) capital gains tax.
tabling member printed	Lord Campbell-Savours
uin	HL12437
answer	answer is ministerial correction date of answer 07/01/2019 answer text <p>The net Home VAT declared for the ‘Retail trade (except of motor vehicles and motorcycles)’ in 2016-17 is £6,420 million and in 2017-18 is £7,140 million. HMRC does not request information on whether VAT declared on traders’ returns is declared by online traders specifically, therefore this information is not available.</p><p> </p><p>Total income tax receipts in 2016-17 were £177,065 million and in 2017-18 were £180,049 million. HMRC does not hold information to base an estimate of income tax receipts split by the different income tax rates.</p><p> </p><p>Total receipts of Corporation Tax (including Bank Surcharge and Offshore CT) in 2016-17 were £50,679 million and in 2017-18 were £56,172 million.</p><p> </p><p>Total receipts of Capital Gains Tax in 2016-17 were ££8,561 million and in 2017-18 were £7,793 million.</p><p> </p> answering member printed Lord Bates question first answered 07/01/2019 15:26:02 answering member 1091 label Biography information for Lord Bates
tabling member	499 label Biography information for Lord Campbell-Savours

1025346

registered interest
date	14/12/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Service Charges: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether VAT is payable on the onsite staff labour element of residential property service charges for properties managed by (1) resident self-management organisations, and (2) independent property services management companies.
tabling member printed	Lord Campbell-Savours
uin	HL12312
answer	answer is ministerial correction date of answer 20/12/2018 answer text <p>Service charges payable by residents to a landlord are exempt from VAT. Supplies of goods and services, including staff, by a property management company to a landlord or a “Right to Manage” company are normally subject to VAT.</p><p> </p><p>There is no difference between resident self-management organisations and independent property services management companies. In both cases the supplies to them by a property management company are subject to VAT.</p> answering member printed Lord Bates question first answered 20/12/2018 14:36:46 answering member 1091 label Biography information for Lord Bates
tabling member	499 label Biography information for Lord Campbell-Savours

1025347

registered interest
date	14/12/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Service Charges: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what are the estimated receipts to HM Treasury for 2018–19 from VAT charged on the onsite staff labour element of residential property service charges.
tabling member printed	Lord Campbell-Savours
uin	HL12313
answer	answer is ministerial correction date of answer 20/12/2018 answer text <p>HMRC does not hold information to base an estimate of the receipts to HM Treasury for 2018-19 from VAT charged on the onsite staff labour element of residential property service charges.</p> answering member printed Lord Bates question first answered 20/12/2018 14:10:07 answering member 1091 label Biography information for Lord Bates
tabling member	499 label Biography information for Lord Campbell-Savours

803023

registered interest
date	08/12/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Customs
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether the Customs Handling of Import and Export Freight system for managing customs declarations at UK borders will be capable of managing the volume of customs declarations in 2019–20 and 2020–21 if required.
tabling member printed	Lord Campbell-Savours
uin	HL3988
answer	answer is ministerial correction date of answer 21/12/2017 answer text <p>HMRC is ensuring that the Customs Handling of Import and Export Freight (CHIEF) system and its replacement, the Customs Declaration Service (CDS), will be capable of managing the volume of declarations that is expected when the UK leaves the EU.</p> answering member printed Lord Bates question first answered 21/12/2017 13:59:29 answering member 1091 label Biography information for Lord Bates
tabling member	499 label Biography information for Lord Campbell-Savours

803024

registered interest
date	08/12/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Customs
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many UK-based freight forwarding companies have Authorised Economic Operator status; and what support HMRC are providing to help such companies secure that status.
tabling member printed	Lord Campbell-Savours
uin	HL3989
answer	answer is ministerial correction date of answer 21/12/2017 answer text There are currently 623 businesses in the UK who hold a valid Authorised Economic Operator (AEO) authorisation. HMRC does not capture data on the role of the authorisation holder in the supply chain so cannot provide the number of AEO status traders who are freight forwarding companies. The AEO programme is currently only available to businesses involved in the international supply chain; these businesses may also be involved in EU trade. HMRC offers substantial guidance on AEO on the Gov.uk website, additional guidance and learning modules are available on the EU web pages. HMRC also offers a helpdesk via email and telephone. answering member printed Lord Bates question first answered 21/12/2017 13:59:15 answering member 1091 label Biography information for Lord Bates
tabling member	499 label Biography information for Lord Campbell-Savours