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1327987

registered interest
date	25/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what plans they have to implement legal obligations on (1) pension scheme trustees, (2) pension advisers, and (3) pension scheme providers, to ensure that the take-home pay of members of auto-enrolment pension schemes take-home pay is not reduced as a direct result of the pension scheme’s tax relief administration system.
tabling member printed	Baroness Altmann
uin	HL552
answer	answer is ministerial correction date of answer 07/06/2021 answer text <p>The Government recognises the different impacts of the two systems of paying pension tax relief on pension contributions for workers earning below the personal allowance. The Government committed in its manifesto to review this issue and published a Call for Evidence on 21 July 2020. The Call for Evidence set out the Government’s views on proposals already put forward by stakeholders, invited further proposals, and sought views on the operation of the relief at source method of tax relief for pension contributions.</p><p>The Call for Evidence is now closed. The Government is carefully analysing this issue and the responses received to understand what deliverable options for change may exist. These responses have raised technical points that we are continuing to explore with HMRC and others. The Government will respond to the Call for Evidence in due course.</p> answering member printed Lord Agnew of Oulton grouped question UIN HL550 question first answered 07/06/2021 12:57:34 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	4533 label Biography information for Baroness Altmann

1285812

registered interest
date	10/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
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 number of people recorded by HMRC as earning below the Personal Allowance for taxable income who contributed to a workplace pension using ‘relief at source’ tax relief in all tax years since 2017; and of this number, how many were (1) women, and (2) men.
tabling member printed	Baroness Altmann
uin	HL13216
answer	answer is ministerial correction date of answer 24/02/2021 answer text <p>HMRC estimate that 1.3m individuals earning below the personal allowance in 2017-18 made workplace pension contributions via Real Time Information (RTI) using relief at source arrangements. About 65% of these individuals are estimated to be female and 35% are estimated to be male.</p><p> </p><p>The personal allowance in 2017-18 was £11,500.</p><p> </p><p>HMRC’s Survey of Personal Income (SPI) and administrative data was used to produce the estimates. The 2017-18 SPI data (published in March 2020) is the latest year available.</p><p> </p><p>As indicated in HMRC’s statistics announcement, the 2018-19 Personal Incomes Statistics (Distributional analysis) is expected to be published on 31 March 2021 and the Personal Incomes Statistics (Regional analysis) is expected to be published on 28 April 2021.</p> answering member printed Lord Agnew of Oulton question first answered 24/02/2021 12:05:28 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	4533 label Biography information for Baroness Altmann

1285813

registered interest
date	10/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
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 number of people recorded by HMRC as earning below the Personal Allowance for taxable income who contributed to a workplace pension using ‘net pay’ tax relief in all tax years since 2017; and of this number, how many were (1) women, and (2) men.
tabling member printed	Baroness Altmann
uin	HL13217
answer	answer is ministerial correction date of answer 24/02/2021 answer text <p>HMRC estimates that 1.5m individuals earning below the personal allowance in 2017-18 made workplace pension contributions via Real Time Information (RTI) using net pay arrangements. Around 75% of these individuals are estimated to be female and 25% are estimated to be male.</p><p> </p><p>The personal allowance in 2017-18 was £11,500.</p><p> </p><p>HMRC’s Survey of Personal Income (SPI) and administrative data was used to produce the estimates. The 2017-18 SPI data (published in March 2020) is the latest year available. The SPI is updated annually.</p><p> </p><p>As indicated in HMRC’s statistics announcement, the 2018-19 Personal Incomes Statistics (Distributional analysis) is expected to be published on 31 March 2021 and the Personal Incomes Statistics (Regional analysis) is expected to be published on 28 April 2021.</p> answering member printed Lord Agnew of Oulton question first answered 24/02/2021 12:07:51 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	4533 label Biography information for Baroness Altmann

1285814

registered interest
date	10/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what plans they have to publish the results of their call for evidence on pensions tax relief administration, and in particular those relating to the issue of low earners paying 25 per cent extra for their pension if their employer chooses to use a ‘net pay’ auto-enrolment pension scheme.
tabling member printed	Baroness Altmann
uin	HL13218
answer	answer is ministerial correction date of answer 24/02/2021 answer text <p>The Government recognises the different impacts of the two systems of paying pension tax relief on pension contributions for workers earning below the personal allowance. At Budget 2020, the Government announced it would launch a Call for Evidence on pensions tax relief administration, in line with its manifesto commitment to undertake a comprehensive review of this issue.</p><p> </p><p>This Call for Evidence set out the Government’s views on proposals already put forward by stakeholders, invited further proposals, and sought views on the operation of the RAS method.</p><p> </p><p>The Call for Evidence is now closed. The Government is analysing the responses and will respond in due course.</p> answering member printed Lord Agnew of Oulton question first answered 24/02/2021 12:06:20 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	4533 label Biography information for Baroness Altmann

1196932

registered interest
date	18/05/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Written Answer by Lord Agnew of Oulton on 31 March (HL2729), how many people, recorded in HMRC’s Real Time Information records as earning below the personal tax threshold, were contributing at work to a pension scheme using the Relief at Source method of income tax relief in the tax years after 2016; and, of these, how many were (1) women, and (2) men.
tabling member printed	Baroness Altmann
uin	HL4642
answer	answer is ministerial correction date of answer 02/06/2020 answer text <p>HMRC estimate that 1.3m individuals earning below the personal allowance in 2017-18 made workplace pension contributions via Real Time Information (RTI) using relief at source arrangements. About 65% of these individuals are estimated to be female and 35% are estimated to be male.</p><p> </p><p>The personal allowance in 2017-18 was £11,500.</p><p> </p><p>HMRC’s Survey of Personal Income (SPI) and administrative data was used to produce the estimates. The 2017-18 SPI data (published in March 2020) is the latest year available. The SPI is updated annually.</p> answering member printed Lord Agnew of Oulton question first answered 02/06/2020 15:55:33 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	4533 label Biography information for Baroness Altmann

1186329

registered interest
date	18/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Written Answer by Baroness Buscombe on 31 October 2018 (HL10750), how many (1) women, and (2) men, recorded in HMRC’s Real Time Information records, earning below the personal tax threshold, were contributing at work to a Net Pay Pension scheme in the tax years after 2016-17; and how often they plan to update these figures.
tabling member printed	Baroness Altmann
uin	HL2729
answer	answer is ministerial correction date of answer 31/03/2020 answer text <p>HMRC estimate that 1.5m individuals earning below the personal allowance in 2017-18 made workplace pension contributions via Real Time Information (RTI) using net pay arrangements. About 75% of these individuals are estimated to be female and 25% are estimated to be male.</p><p> </p><p>The personal allowance in 2017-18 was £11,500.</p><p> </p><p>HMRC’s Survey of Personal Income (SPI) and administrative data was used to produce the estimates. The 2017-18 SPI data (published in March 2020) is the latest year available. The SPI is updated annually.</p><p> </p> answering member printed Lord Agnew of Oulton question first answered 31/03/2020 10:28:23 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	4533 label Biography information for Baroness Altmann

1177106

registered interest
date	07/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Written Answer by Baroness Buscombe on 31 October 2018 (HL10750), how many (1) women, and (2) men, recorded in HMRC’s Real Time Information records, earnt below £12,500 and contributed to a net pay arrangement in the last tax year.
tabling member printed	Baroness Altmann
uin	HL1431
answer	answer is ministerial correction date of answer 24/02/2020 answer text <p>HMRC’s Survey of Personal Income (SPI) and administrative data was used to produce the estimates that follow. 2016-17 is the latest year where SPI data is available. The personal allowance in 2016/17 was £11,000, not £12,500 (which is the current personal allowance for 2019-20).</p><p> </p><p>HMRC estimates that a total of 6.8m individuals made workplace pension contributions using relief at source via RTI in 2016-17. Around 45% of these individuals are estimated to be female and 55% are estimated to be male.</p><p> </p><p>HMRC estimates that 1.3m individuals earning below the personal allowance in 2016-17 made workplace pension contributions via Real Time Information (RTI) using net pay arrangements. Around 75% of these individuals are estimated to be female and 25% are estimated to be male.</p><p> </p> answering member printed Lord Agnew of Oulton grouped question UIN HL1432 question first answered 24/02/2020 16:44:34 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	4533 label Biography information for Baroness Altmann

1177107

registered interest
date	07/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Written Answer by Baroness Buscombe on 31 October 2018 (HL10750), how many (1) women, and (2) men, recorded in HMRC’s Real Time Information records, contributed to a relief at source pension scheme in the last tax year.
tabling member printed	Baroness Altmann
uin	HL1432
answer	answer is ministerial correction date of answer 24/02/2020 answer text <p>HMRC’s Survey of Personal Income (SPI) and administrative data was used to produce the estimates that follow. 2016-17 is the latest year where SPI data is available. The personal allowance in 2016/17 was £11,000, not £12,500 (which is the current personal allowance for 2019-20).</p><p> </p><p>HMRC estimates that a total of 6.8m individuals made workplace pension contributions using relief at source via RTI in 2016-17. Around 45% of these individuals are estimated to be female and 55% are estimated to be male.</p><p> </p><p>HMRC estimates that 1.3m individuals earning below the personal allowance in 2016-17 made workplace pension contributions via Real Time Information (RTI) using net pay arrangements. Around 75% of these individuals are estimated to be female and 25% are estimated to be male.</p><p> </p> answering member printed Lord Agnew of Oulton grouped question UIN HL1431 question first answered 24/02/2020 16:44:34 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	4533 label Biography information for Baroness Altmann

1177108

registered interest
date	07/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how much the Treasury provided in tax relief to UK pension schemes in each of the past ten years.
tabling member printed	Baroness Altmann
uin	HL1433
answer	answer is ministerial correction date of answer 21/02/2020 answer text <p>HMRC publishes figures relating to tax relief for registered pension schemes in Table 6 of the publication series ‘Personal pensions: contribution and tax relief statistics’. Table 6 (published in 2019) contains information for the years 2012 to 2013 through 2017 to 2018. Please see below:</p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Pension tax relief (net of tax received on pension income) (£m)</p></td></tr><tr><td><p>2012-13 <sup>r</sup></p></td><td><p>19,200</p></td></tr><tr><td><p>2013-14 <sup>r</sup></p></td><td><p>18,200</p></td></tr><tr><td><p>2014-15<sup> r</sup></p></td><td><p>17,900</p></td></tr><tr><td><p>2015-16 <sup>r</sup></p></td><td><p>20,700</p></td></tr><tr><td><p>2016-17 <sup>r</sup></p></td><td><p>18,900</p></td></tr><tr><td><p>2017-18 <sup>p</sup></p></td><td><p>19,000</p></td></tr></tbody></table><p> </p><p>The above figures reflect the net cost of tax relief on pension contributions and any investment growth within pensions, less the tax paid on payments from pension schemes to those accessing their pensions that year. Also, please note:</p><p>i. The figures are based on HMRC administrative data and information compiled from a variety of sources by the Office for National Statistics (ONS). Costs are subject to large revisions and have a particularly wide margin of error.</p><p>ii. The cost of the tax relief is calculated as the tax that would be paid on contributions to registered pension schemes presuming they were not registered and the payments were subject to the normal tax rules applying to individuals' remuneration. The estimates do not represent the yield from withdrawing tax relief as there would be significant changes in taxpayers' behaviour.</p><p>iii. Figures for tax liabilities on pensions in payment are now calculated using administrative taxpayer data on RTI payments made by pension schemes.</p><p> </p><p> </p><p>Historical figures relating to older years are available on the national archive (see relevant figures below), however due to substantial revisions to methodology, figures for these years are not comparable with 2012 to 13 onwards.</p><table><tbody><tr><td><p>Year</p></td><td><p>Pension tax relief (net of tax received on pension income) (£m)</p></td></tr><tr><td><p>2009-10</p></td><td><p>20,100</p></td></tr><tr><td><p>2010-11</p></td><td><p>24,000</p></td></tr><tr><td><p>2011-12</p></td><td><p>22,800</p></td></tr></tbody></table> answering member printed Lord Agnew of Oulton question first answered 21/02/2020 13:16:36 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	4533 label Biography information for Baroness Altmann

1156548

registered interest
date	28/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many (1) employers, and (2) pension scheme members, have received too much tax relief due to incorrect pension contributions being made as a result of confusion between (a) Relief at Source, and (b) Net Pay, arrangements.
tabling member printed	Baroness Altmann
uin	HL428
answer	answer is ministerial correction date of answer 04/11/2019 answer text <p>Employers have not been given too much or too little tax relief as employers do not receive tax relief under net pay or relief at source (RAS) arrangements.</p><p> </p><p>The information about members is not readily available in the form requested and could only be provided at disproportionate cost.</p><p> </p><p>Errors made by employers and pension providers have resulted in pension scheme members receiving either no tax relief on their pension contributions, or receiving tax relief twice.</p><p> </p><p>In the Pension schemes newsletter 105 (November 2018), HMRC invited pension schemes who think that any of their members have been given the wrong amount of tax relief to email HMRC. HMRC would then work with the scheme to help correct their tax position.</p><p> </p><p>HMRC is continuing to work with the pension schemes that have informed if an error has been made, but is unable to give more detail of these cases as this could prejudice future HMRC compliance activity.</p><p><strong> </strong></p> answering member printed The Earl of Courtown question first answered 04/11/2019 14:00:18 answering member 3359 label Biography information for The Earl of Courtown
tabling member	4533 label Biography information for Baroness Altmann