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1224471

registered interest
date	14/07/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the amount of income tax revenue lost to the public purse from the underpayment of the national minimum wage in each year since 2009-10.
tabling member constituency	Middlesbrough
tabling member printed	Andy McDonald
uin	73850
answer	answer is ministerial correction date of answer 20/07/2020 answer text <p>HMRC enforce the National Minimum Wage (NMW) and National Living Wage (NLW) in line with the law and policy set out by the Department for Business, Energy and Industrial Strategy (BEIS).</p><p> </p><p>The Low Pay Commission (LPC) publishes an annual report that provides an assessment of the nature and extent of NMW underpayment. The latest report published by the LPC in April 2019 can be found here:</p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/797675/Non-compliance_and_enforcement_of_the_National_Minimum_Wage_WEB.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/797675/Non-compliance_and_enforcement_of_the_National_Minimum_Wage_WEB.pdf</a>.</p><p> </p><p>There is no robust estimate available of the income tax revenue lost as a result of NMW underpayment.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/07/2020 15:59:08 answering member 3991 label Biography information for Jesse Norman
tabling member	4269 label Biography information for Andy McDonald

1224605

registered interest
date	14/07/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the amount of income tax revenue lost to the public purse from workers being wrongly categorised as self-employed in each year since 2009-10.
tabling member constituency	Middlesbrough
tabling member printed	Andy McDonald
uin	73851
answer	answer is ministerial correction date of answer 20/07/2020 answer text <p>The Government is committed to tackling false self-employment. HM Revenue &amp; Customs (HMRC) take a risk-based approach to investigating employers who may have misclassified individuals for tax purposes. In these cases, HMRC establish the facts and take steps to ensure the right tax and National Insurance contributions are paid.</p><p> </p><p>Income Tax and National Insurance contributions lost due to false self-employment are part of the tax gap related to employers. HMRC publish an assessment of the tax gap: <a href="http://www.gov.uk/government/statistics/measuring-tax-gaps" target="_blank">www.gov.uk/government/statistics/measuring-tax-gaps</a>.</p><p> </p><p>A separate estimate of the tax gap relating to false self-employment is not available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/07/2020 16:13:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4269 label Biography information for Andy McDonald

1145822

registered interest
date	25/09/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of the effect of rises in income tax thresholds on income distribution in the last 10 years.
tabling member constituency	Coventry South
tabling member printed	Mr Jim Cunningham
uin	290638
answer	answer is ministerial correction date of answer 30/09/2019 answer text <p>Between 2010 and April 2019 the personal allowance has increased by more than 90%. This means that 1.74 million people on low incomes have been taken out of income tax altogether since 2015-16. The Government has also increased the higher rate threshold to £50,000 to support working people to keep more of what they earn.</p><p>The income tax system is highly progressive – the top 1% of income taxpayers are forecast to pay over 29% of all income tax in 2018-19.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 30/09/2019 16:08:45 answering member 3991 label Biography information for Jesse Norman
tabling member	308 label Biography information for Mr Jim Cunningham

1143002

registered interest
date	02/09/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has plans to raise the higher rate threshold of income tax and what assessment he has made of the potential effect of a raise in that threshold on the (a) Scottish Government block grant and (b) tax differential between Scotland and the rest of the United Kingdom.
tabling member constituency	Berwickshire, Roxburgh and Selkirk
tabling member printed	John Lamont
uin	284548
answer	answer is ministerial correction date of answer 09/09/2019 answer text <p>The Government is committed to keeping taxes low to support working people to keep more of what they earn and to encourage individuals to progress.</p><p> </p><p>This is why the Government met its commitment to raise the higher rate threshold to £50,000, one year early. This has ensured that nearly 1 million fewer people pay the higher rate of tax compared to 2015-16.</p><p> </p><p>Decisions on the Higher Rate Threshold and the National Insurance Contributions (NICs)s Upper Earnings Limit and Upper Profits Limit are taken by the Chancellor at fiscal events.</p><p> </p><p>The mechanism through which the changes to income tax policy affect the Scottish Government’s block grant are set out in the Scottish Government’s Fiscal Framework. When the UK Governments increases the Higher Rate Threshold, the Scottish Government receives an increase to their block grant commensurate to the Higher Rate Threshold increase. National Insurance Contributions are reserved to the UK government, and therefore any changes to NICs do not affect the Scottish Government’s block grant.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 284394 question first answered 09/09/2019 15:14:48 answering member 3991 label Biography information for Jesse Norman
tabling member	4608 label Biography information for John Lamont

1141672

registered interest
date	24/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of the effect on number of additional workers that would be eligible for the exemption under section 320C of the Income Tax (Earnings and Pensions) Act 2003 of removing the requirement for a 28 consecutive day absence.
tabling member constituency	Filton and Bradley Stoke
tabling member printed	Jack Lopresti
uin	281714
answer	answer is ministerial correction date of answer 09/09/2019 answer text <p>The Government recognises the valuable work of employers such as the John Lewis Partnership in providing for the health of their staff.</p><p> </p><p>Employers have a critical role to play in helping disabled people and people with long-term health conditions to remain in work. Keeping more people in work is good for them. But it is good for the economy too, and it reduces spending on out-of-work benefits, and potentially also demand on the NHS. For employers, investing in employee health and wellbeing can lead to increased workforce productivity and help retain key talent in an organisation.</p><p> </p><p>Employers normally incur expenditure on employee healthcare for a business purpose and can already deduct this in full when calculating their taxable profits under the longstanding general rules for business expenses. This means employers already receive full tax relief for these costs. The Government therefore does not believe that the existing tax system for business expenses incurred by employers provides a barrier to those wishing to support employees at work.</p><p> </p><p>The tax system also ensures employees do not pay income tax or National Insurance Contributions (NICs) on several employer-provided, health-related benefits and there is no corresponding Class 1A NICs liability for employers when there is an exemption for income tax. This includes recommended medical treatment of up to £500 intended to help employees return to work.</p><p> </p><p>This particular exemption is targeted at supporting individuals who are expected to reach or who have already reached four weeks of sickness absence. This is because evidence suggests there is an increased likelihood of employees moving on to benefits after an absence lasting four weeks or longer. The £500 cap is in line with the estimated annual cost of the medical treatment that would typically be recommended to help employees return to work.</p><p> </p><p>In July, the Government launched a consultation on measures to reduce ill health-related job loss. The broad focus of this consultation chimes with recommendations in the John Lewis report, including potential financial incentives to encourage more employers to access occupational health services, driving early and supportive employer action and spreading best practice. However, it also notes that there is limited evidence that making the tax treatment more generous is the most effective lever to incentivise more employers to start offering occupational health provision, if the initial cost is the main barrier for them.</p><p> </p><p>The Government will use the evidence and views gathered during this consultation to develop its proposals further, considering an approach which offers the best value for money and is affordable in the context of the next Spending Review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 281709 281710 281711 281712 281713 281715 question first answered 09/09/2019 13:08:28 answering member 3991 label Biography information for Jesse Norman
tabling member	3989 label Biography information for Jack Lopresti

1138435

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	Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people received an end of year tax summary from HMRC in 2018.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	276211
answer	answer is ministerial correction date of answer 16/07/2019 answer text <p>Approximately 19.5 million customers received a paper Annual Tax Summary and approximately 10 million self-assessment customers received a digital version of the Annual Tax Summary in 2018/19 (for the year 2017/18).</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/07/2019 14:16:48 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1125012

registered interest
date	07/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the annual cost of recognising family responsibility in the income tax system has been in each financial year since 2010.
tabling member constituency	Congleton
tabling member printed	Fiona Bruce
uin	251262
answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>The Government supports families in a number of ways, including through the tax and welfare systems.</p><p> </p><p>The income tax system does this through various allowances including the married couples allowance and marriage allowance, and by providing tax reliefs for childcare. The Government also supports families through increasing tax thresholds including increasing the Personal Allowance to £12,500 for 2019 to 2020.</p><p> </p><p>The annual costs of most of these types of support in each financial year since 2010 have been set out in various HMRC publications.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/05/2019 15:57:04 answering member 3935 label Biography information for Mel Stride
tabling member	3958 label Biography information for Fiona Bruce

1050318

registered interest
date	29/01/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	What progress he has made on reducing the amount of income tax that people pay.
tabling member constituency	Mid Worcestershire
tabling member printed	Nigel Huddleston
uin	908882
answer	answer is ministerial correction date of answer 29/01/2019 answer text <p>The government is committed to keeping taxes low to support working people keep more of what they earn.</p><p>Budget 2018 announced that the government will increase the personal allowance to £12,500 and the higher rate threshold to £50,000 from April 2019, one year earlier than planned.</p><p>This tax cut means, in 2019-20, a typical basic rate taxpayer will pay £1,205 less in tax than in 2010-11. Across the UK, 1.74 million of the lowest paid will be taken out of tax entirely since 2015, leaving more of their hard-earned money in their pockets.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 29/01/2019 16:01:16 answering member 3935 label Biography information for Mel Stride
tabling member	4407 label Biography information for Nigel Huddleston

908907

registered interest
date	21/05/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they have made an estimate of the additional revenue that would be raised if both capital gains and dividend income were taxed through income tax at the same rates as regular income and without separate tax-free allowances; and if so, what is that estimate.
tabling member printed	Lord Fox
uin	HL8069
answer	answer is ministerial correction date of answer 04/06/2018 answer text <p>HM Revenue and Customs have not made an estimate of the additional revenue that would be raised if both capital gains and dividend income were taxed through income tax at the same rates as regular income and without separate tax-free allowances.</p> answering member printed Lord Bates question first answered 04/06/2018 15:49:36 answering member 1091 label Biography information for Lord Bates
tabling member	4322 label Biography information for Lord Fox

890565

registered interest
date	24/04/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the number of taxpayers who are paying an effective marginal rate of tax on income in excess of (a) 40, (b) 50, (c) 60 and (d) 70 per cent once account has been taken of tax arrangements relating to pension contributions in the most recent tax year for which data is available.
tabling member constituency	Altrincham and Sale West
tabling member printed	Sir Graham Brady
uin	137456
answer	answer is ministerial correction date of answer 27/04/2018 answer text <p>HMRC publishes statistics on income tax liabilities, including by marginal income tax rates. These can be found here:</p><p> </p><p><a href="https://www.gov.uk/government/statistics/income-tax-liabilities-by-taxpayers-marginal-rate" target="_blank">https://www.gov.uk/government/statistics/income-tax-liabilities-by-taxpayers-marginal-rate</a></p><p> </p><p>The Reduced (tapered) pensions annual allowance was introduced in 2016-17 for individuals with income of over £150,000 including the value of any pensions contributions.</p><p> </p><p>HMRC does not hold information on the effective marginal rate of tax of individuals who have been subject to the Reduced (tapered) pensions annual allowance, as the effective rate an individual faces depends on numerous other factors.</p><p> </p><p>The Tax Impact and Information Note for this measure, published in 2015, detailed that around 300,000 pension savers could be affected by this measure:</p><p> </p><p><a href="https://www.gov.uk/government/publications/pensions-tapered-annual-allowance/pensions-tapered-annual-allowance" target="_blank">https://www.gov.uk/government/publications/pensions-tapered-annual-allowance/pensions-tapered-annual-allowance</a></p><p> </p> answering member constituency Salisbury answering member printed John Glen question first answered 27/04/2018 10:00:03 answering member 4051 label Biography information for John Glen
tabling member	435 label Biography information for Sir Graham Brady