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1144866

registered interest
date	04/09/2019
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 what estimate they have made of the amount of tax relief forgone in net pay pension schemes by workers earning below the personal tax threshold while contributing to workplace pensions in the past three tax years.
tabling member printed	Baroness Altmann
uin	HL17700
answer	answer is ministerial correction date of answer 09/09/2019 answer text <p>Members of net pay pension schemes receive tax relief on their pension contributions at their marginal rate as these contributions are deducted before tax is calculated. Those individuals with income below the personal tax threshold do not pay tax.</p><p> </p><p>Members of relief at source pension schemes, however, receive a 20% basic rate top up on their pension contribution, even though they do not pay tax.</p><p> </p><p>The Economic Secretary to the Treasury provided the Work and Pensions committee an estimate of the cost of providing the same type of top-up as exist for those in relief at source scheme to those in net pay schemes. This estimate was around £100m per tax year.</p> answering member printed The Earl of Courtown question first answered 09/09/2019 15:42:07 answering member 3359 label Biography information for The Earl of Courtown
tabling member	4533 label Biography information for Baroness Altmann

1142431

registered interest
date	25/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Electronic Government
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what plans they have, if any, to continue with the rollout of their Simple Assessment and dynamic coding projects, which were paused in May 2018.
tabling member printed	Baroness Altmann
uin	HL17505
answer	answer is ministerial correction date of answer 06/08/2019 answer text <p>HM Revenue &amp; Customs (HMRC) delivered Simple Assessment to a small number of customers in 2017. Due to the need to prioritise EU exit, HMRC temporarily suspended further work to extend the service to a larger number of customers. The service remains active for the original user base, and further enhancements are being made this financial year. HMRC are reviewing whether to make further investments into the service in the context of the Spending Review.</p><p> </p><p>HMRC have long had a delivery plan for the dynamic coding-out of debt project. The service was successfully introduced for a number of taxation scenarios that cause an over- or under-payment of PAYE.</p><p> </p><p>After the closure of the Making Tax Digital for Individuals Programme, which included a wider dynamic coding option, and resource reallocation to EU exit, a new IT solution was required for this Budget 2017 project. HMRC remain committed to delivering this project. Further work on the wider dynamic coding activities will be considered as part of wider Spending Review planning.</p> answering member printed Lord Young of Cookham question first answered 06/08/2019 14:08:44 answering member 57 label Biography information for Lord Young of Cookham
tabling member	4533 label Biography information for Baroness Altmann

1142433

registered interest
date	25/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	PAYE
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 use of Real Time Information (RTI) to ensure low earners receive the tax relief they are due; and what plans they have to require all employers to use RTI.
tabling member printed	Baroness Altmann
uin	HL17507
answer	answer is ministerial correction date of answer 06/08/2019 answer text <p>Information filed by employers through RTI is applied equally to all relevant customer records. HM Revenue &amp; Customs (HMRC) do not make a distinction between low and high earners when applying rules within tax calculations.</p><p> </p><p>Employers who pay all of their employees under the Lower Earnings Limit for National Insurance Contributions (NICs) and have no tax deducted are not required to register with HMRC. The employer is not required to report information to HMRC until there is a tax or NICs deduction payable to HMRC.</p><p> </p><p>There are no plans to mandate employers who pay small amounts of wages to all of their employees to register with HMRC.</p> answering member printed Lord Young of Cookham question first answered 06/08/2019 13:38:40 answering member 57 label Biography information for Lord Young of Cookham
tabling member	4533 label Biography information for Baroness Altmann

1136413

registered interest
date	02/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Personal Income: Pensioners
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what are the number and percentage of pensioners with annual incomes above £50,000, broken down by age, in each of the last three years.
tabling member printed	Baroness Altmann
uin	HL16863
answer	answer is ministerial correction date of answer 15/07/2019 answer text <p>For this answer pensioners have been defined as those over State Pension Age (SPA). The definition used is consistent with average SPAs from HMRC’s published Income Tax Liabilities Statistics. The average female SPA for the purposes of this are 63.75 years in 2016-17 and 64.5 years in 2017-18 (the male SPA is 65 in both). The average male and female SPA in 2018-19 is 65.25.</p><p> </p><p>i)</p><p>Estimates of the number of pensioners who had tax liabilities at the 40% and 45% rates of income tax:</p><p> </p><p>Numbers: thousands</p><table><tbody><tr><td><p> </p></td><td><p>2016-17</p></td><td><p>2017-18</p></td><td><p>2018-19</p></td></tr><tr><td><p>40%</p></td><td><p>537</p></td><td><p>514</p></td><td><p>508</p></td></tr><tr><td><p>45%</p></td><td><p>34</p></td><td><p>35</p></td><td><p>37</p></td></tr></tbody></table><p> </p><p>i)</p><p>Estimates of the number of pensioners who had an annual income above £50,000 as:</p><p>Numbers: thousands</p><table><tbody><tr><td><p> </p></td><td><p>2016-17</p></td><td><p>2017-18</p></td><td><p>2018-19</p></td></tr><tr><td><p>Male</p></td><td><p>311</p></td><td><p>342</p></td><td><p>361</p></td></tr><tr><td><p>Female</p></td><td><p>107</p></td><td><p>110</p></td><td><p>113</p></td></tr><tr><td><p>Total</p></td><td><p>418</p></td><td><p>451</p></td><td><p>474</p></td></tr></tbody></table><p> </p><p>ii)</p><p>Of these pensioners with income above £50,000, the age ranges are:</p><p>Numbers: thousands</p><table><tbody><tr><td><p> </p></td><td><p>2016-17</p></td><td><p>2017-18</p></td><td><p>2018-19</p></td></tr><tr><td><p>60-64</p></td><td><p>9</p></td><td><p>5</p></td><td><p> </p></td></tr><tr><td><p>65-69</p></td><td><p>170</p></td><td><p>171</p></td><td><p>170</p></td></tr><tr><td><p>70-74</p></td><td><p>108</p></td><td><p>131</p></td><td><p>145</p></td></tr><tr><td><p>75+</p></td><td><p>131</p></td><td><p>143</p></td><td><p>158</p></td></tr></tbody></table><p> </p><p>The number of 60-64 year old Pensioners reduces to zero by 2018-19 reflecting the increasing SPA for females over the time period shown.</p><p> </p><p>The figures for 2016-17 are based on the latest outturn data from the Survey of Personal Incomes (SPI), 2017-18 and 2018-19 are projections based on the 2016-17 SPI, which are projected using economic assumptions consistent with the Office for Budget Responsibility’s (OBR) March 2019 Economic and Fiscal Outlook.</p><p> </p><p>For comparison to the total population of pensioners, Office of National Statistics (ONS) estimates of the population of the UK give the number of individuals by age. The number of pensioners in the UK can also be estimated using the average state pension age in each tax year:</p><p> </p><p>12.3 million in 2016-17</p><p>12.2 million in 2017-18</p><p>12.0 million in 2018-19</p> answering member printed Lord Young of Cookham grouped question UIN HL16778 HL16779 question first answered 15/07/2019 16:39:10 answering member 57 label Biography information for Lord Young of Cookham
tabling member	4533 label Biography information for Baroness Altmann

1135685

registered interest
date	01/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax: Pensioners
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what percentage of pensioners paid tax at (1) the 40 per cent, and (2) the 45 per cent, rate in each of the last three years.
tabling member printed	Baroness Altmann
uin	HL16778
answer	answer is ministerial correction date of answer 15/07/2019 answer text <p>For this answer pensioners have been defined as those over State Pension Age (SPA). The definition used is consistent with average SPAs from HMRC’s published Income Tax Liabilities Statistics. The average female SPA for the purposes of this are 63.75 years in 2016-17 and 64.5 years in 2017-18 (the male SPA is 65 in both). The average male and female SPA in 2018-19 is 65.25.</p><p> </p><p>i)</p><p>Estimates of the number of pensioners who had tax liabilities at the 40% and 45% rates of income tax:</p><p> </p><p>Numbers: thousands</p><table><tbody><tr><td><p> </p></td><td><p>2016-17</p></td><td><p>2017-18</p></td><td><p>2018-19</p></td></tr><tr><td><p>40%</p></td><td><p>537</p></td><td><p>514</p></td><td><p>508</p></td></tr><tr><td><p>45%</p></td><td><p>34</p></td><td><p>35</p></td><td><p>37</p></td></tr></tbody></table><p> </p><p>i)</p><p>Estimates of the number of pensioners who had an annual income above £50,000 as:</p><p>Numbers: thousands</p><table><tbody><tr><td><p> </p></td><td><p>2016-17</p></td><td><p>2017-18</p></td><td><p>2018-19</p></td></tr><tr><td><p>Male</p></td><td><p>311</p></td><td><p>342</p></td><td><p>361</p></td></tr><tr><td><p>Female</p></td><td><p>107</p></td><td><p>110</p></td><td><p>113</p></td></tr><tr><td><p>Total</p></td><td><p>418</p></td><td><p>451</p></td><td><p>474</p></td></tr></tbody></table><p> </p><p>ii)</p><p>Of these pensioners with income above £50,000, the age ranges are:</p><p>Numbers: thousands</p><table><tbody><tr><td><p> </p></td><td><p>2016-17</p></td><td><p>2017-18</p></td><td><p>2018-19</p></td></tr><tr><td><p>60-64</p></td><td><p>9</p></td><td><p>5</p></td><td><p> </p></td></tr><tr><td><p>65-69</p></td><td><p>170</p></td><td><p>171</p></td><td><p>170</p></td></tr><tr><td><p>70-74</p></td><td><p>108</p></td><td><p>131</p></td><td><p>145</p></td></tr><tr><td><p>75+</p></td><td><p>131</p></td><td><p>143</p></td><td><p>158</p></td></tr></tbody></table><p> </p><p>The number of 60-64 year old Pensioners reduces to zero by 2018-19 reflecting the increasing SPA for females over the time period shown.</p><p> </p><p>The figures for 2016-17 are based on the latest outturn data from the Survey of Personal Incomes (SPI), 2017-18 and 2018-19 are projections based on the 2016-17 SPI, which are projected using economic assumptions consistent with the Office for Budget Responsibility’s (OBR) March 2019 Economic and Fiscal Outlook.</p><p> </p><p>For comparison to the total population of pensioners, Office of National Statistics (ONS) estimates of the population of the UK give the number of individuals by age. The number of pensioners in the UK can also be estimated using the average state pension age in each tax year:</p><p> </p><p>12.3 million in 2016-17</p><p>12.2 million in 2017-18</p><p>12.0 million in 2018-19</p> answering member printed Lord Young of Cookham grouped question UIN HL16779 HL16863 question first answered 15/07/2019 16:39:10 answering member 57 label Biography information for Lord Young of Cookham
tabling member	4533 label Biography information for Baroness Altmann

1135686

registered interest
date	01/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Personal Income: Pensioners
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what is (1) the total number, and (2) the percentage, of pensioners who had an annual income above £50,000 in each of the last three years; and whether they have a gender breakdown for those data.
tabling member printed	Baroness Altmann
uin	HL16779
answer	answer is ministerial correction date of answer 15/07/2019 answer text <p>For this answer pensioners have been defined as those over State Pension Age (SPA). The definition used is consistent with average SPAs from HMRC’s published Income Tax Liabilities Statistics. The average female SPA for the purposes of this are 63.75 years in 2016-17 and 64.5 years in 2017-18 (the male SPA is 65 in both). The average male and female SPA in 2018-19 is 65.25.</p><p> </p><p>i)</p><p>Estimates of the number of pensioners who had tax liabilities at the 40% and 45% rates of income tax:</p><p> </p><p>Numbers: thousands</p><table><tbody><tr><td><p> </p></td><td><p>2016-17</p></td><td><p>2017-18</p></td><td><p>2018-19</p></td></tr><tr><td><p>40%</p></td><td><p>537</p></td><td><p>514</p></td><td><p>508</p></td></tr><tr><td><p>45%</p></td><td><p>34</p></td><td><p>35</p></td><td><p>37</p></td></tr></tbody></table><p> </p><p>i)</p><p>Estimates of the number of pensioners who had an annual income above £50,000 as:</p><p>Numbers: thousands</p><table><tbody><tr><td><p> </p></td><td><p>2016-17</p></td><td><p>2017-18</p></td><td><p>2018-19</p></td></tr><tr><td><p>Male</p></td><td><p>311</p></td><td><p>342</p></td><td><p>361</p></td></tr><tr><td><p>Female</p></td><td><p>107</p></td><td><p>110</p></td><td><p>113</p></td></tr><tr><td><p>Total</p></td><td><p>418</p></td><td><p>451</p></td><td><p>474</p></td></tr></tbody></table><p> </p><p>ii)</p><p>Of these pensioners with income above £50,000, the age ranges are:</p><p>Numbers: thousands</p><table><tbody><tr><td><p> </p></td><td><p>2016-17</p></td><td><p>2017-18</p></td><td><p>2018-19</p></td></tr><tr><td><p>60-64</p></td><td><p>9</p></td><td><p>5</p></td><td><p> </p></td></tr><tr><td><p>65-69</p></td><td><p>170</p></td><td><p>171</p></td><td><p>170</p></td></tr><tr><td><p>70-74</p></td><td><p>108</p></td><td><p>131</p></td><td><p>145</p></td></tr><tr><td><p>75+</p></td><td><p>131</p></td><td><p>143</p></td><td><p>158</p></td></tr></tbody></table><p> </p><p>The number of 60-64 year old Pensioners reduces to zero by 2018-19 reflecting the increasing SPA for females over the time period shown.</p><p> </p><p>The figures for 2016-17 are based on the latest outturn data from the Survey of Personal Incomes (SPI), 2017-18 and 2018-19 are projections based on the 2016-17 SPI, which are projected using economic assumptions consistent with the Office for Budget Responsibility’s (OBR) March 2019 Economic and Fiscal Outlook.</p><p> </p><p>For comparison to the total population of pensioners, Office of National Statistics (ONS) estimates of the population of the UK give the number of individuals by age. The number of pensioners in the UK can also be estimated using the average state pension age in each tax year:</p><p> </p><p>12.3 million in 2016-17</p><p>12.2 million in 2017-18</p><p>12.0 million in 2018-19</p> answering member printed Lord Young of Cookham grouped question UIN HL16778 HL16863 question first answered 15/07/2019 16:39:10 answering member 57 label Biography information for Lord Young of Cookham
tabling member	4533 label Biography information for Baroness Altmann