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47744

registered interest
date	08/04/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what changes they expect in alcohol consumption from on-trade and off-trade purchases respectively over the next five financial years, following the changes in alcohol duty announced in the Budget.
tabling member printed	Lord Avebury
uin	HL6692
answer	answer is ministerial correction date of answer 23/04/2014 answer text <p> </p><p /> <p><strong>Changes to beer, cider and wine duty at Budget 2014 help support British pubs. The Government also supports the Scotch whisky industry for the unique role it plays in the UK economy. Freezing the duty on spirits supports the domestic market for the Scotch whisky industry and jobs in Scotland.</strong></p><p /> <p><strong> </strong></p><p /> <p><strong>The Government expects that there will be a small increase in alcohol consumption as a result of these changes to alcohol duty at Budget 2014 in both the on-trade – where alcohol is sold to be consumed on the premises (e.g. pubs, bars, restaurants) – and for the off-trade – where alcohol is sold to be consumed off the premises (e.g. supermarkets, off-licences). The tables below provide estimates of changes in consumption in both percentage and volume terms relative to the previous alcohol duty rates policy.</strong></p><p /> <p> </p><p /> <p><strong>Estimated change in consumption (%):</strong></p><p /><table><tbody><tr><td><p><strong> </strong></p></td><td><p><strong>2014-15</strong></p></td><td><p><strong>2015-16</strong></p></td><td><p><strong>2016-17</strong></p></td><td><p><strong>2017-18</strong></p></td><td><p><strong>2018-19</strong></p></td></tr><tr><td><p><strong>On-trade</strong></p></td><td><p>+0.7%</p></td><td><p>+0.8%</p></td><td><p>+0.8%</p></td><td><p>+0.8%</p></td><td><p>+0.9%</p></td></tr><tr><td><p><strong>Off-trade</strong></p></td><td><p>+0.9%</p></td><td><p>+0.9%</p></td><td><p>+0.9%</p></td><td><p>+0.9%</p></td><td><p>+1.0%</p></td></tr></tbody></table><p /> <p> </p><p /> <p><strong>Estimated change in consumption (thousand hectolitres of alcohol):</strong></p><p /> <p> </p><p /><table><tbody><tr><td><p><strong> </strong></p></td><td><p><strong>2014-15</strong></p></td><td><p><strong>2015-16</strong></p></td><td><p><strong>2016-17</strong></p></td><td><p><strong>2017-18</strong></p></td><td><p><strong>2018-19</strong></p></td></tr><tr><td><p><strong>On-trade</strong></p></td><td><p>+13</p></td><td><p>+13</p></td><td><p>+14</p></td><td><p>+15</p></td><td><p>+15</p></td></tr><tr><td><p><strong>Off-trade</strong></p></td><td><p>+28</p></td><td><p>+29</p></td><td><p>+30</p></td><td><p>+32</p></td><td><p>+33</p></td></tr></tbody></table><p /> <p> </p><p /> answering member printed Lord Deighton question first answered 23/04/2014 12:00:00 answering member 4262 label Biography information for Lord Deighton
tabling member	1665 label Biography information for Lord Avebury

47745

registered interest
date	08/04/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether the industrially produced white cider marketed under the labels Frosty Jack's, Diamond White, White Ace, White Star, White Strike, Three Hammers, Ice Dragon and White Magic respectively meet the minimum juice content required to qualify for lower rates of alcohol duty.
tabling member printed	Lord Avebury
uin	HL6693
answer	answer is ministerial correction date of answer 23/04/2014 answer text <p>Cider made with at least 35 per cent fruit juice is treated as cider for duty purposes while cider made with less than 35 per cent fruit juice is treated as made wine for duty purposes. As not all cider makers publicly state the proportion of fruit juice in their cider, this question cannot be answered without breaching taxpayer confidentiality.</p><p> </p><p> </p> answering member printed Lord Deighton question first answered 23/04/2014 12:00:00 answering member 4262 label Biography information for Lord Deighton
tabling member	1665 label Biography information for Lord Avebury

47755

registered interest
date	08/04/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government who paid for the circular letter sent from 10 Downing Street in April to businesses in the United Kingdom, advertising the Employment Allowance relating to National Insurance contributions.
tabling member printed	Lord Haskel
uin	HL6703
answer	answer is ministerial correction date of answer 23/04/2014 answer text <p>The Employment Allowance was introduced to promote both growth and employment, particularly among small businesses, and its success is heavily dependent on ensuring that businesses know whether they are eligible, which they can check by visiting <a href="https://www.gov.uk/employment-allowance" target="_blank">https://www.gov.uk/employment-allowance</a>. It is estimated to benefit UK employers by approximately £1.25bn for employers in 14/15.</p><p> </p><p>The Prime Minister's letter was distributed by HMRC and its contractors and targeted c1.7m current and potential employers most likely to benefit from the allowance.</p><p> </p><p>It cost approximately £430,000 including the cost of postage, which equates to 25 pence per letter and its distribution is consistent with the Government's wider awareness raising campaign ensuring that employers are aware of the allowance and check their eligibility. HMRC agreed to absorb the costs within its financial provision given HMRC's own responsibilities for delivering the Employment Allowance.</p><p> </p><p> </p><p> </p><p> </p><p> </p><p> </p><p> </p> answering member printed Lord Deighton question first answered 23/04/2014 12:00:00 answering member 4262 label Biography information for Lord Deighton
tabling member	2665 label Biography information for Lord Haskel

47761

registered interest
date	08/04/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what is the percentage cost over-run established by the management board for any budget in HM Treasury to merit being tabled at the departmental management board; and how many times in the last 12 months that has occurred.
tabling member printed	Lord Mendelsohn
uin	HL6709
answer	answer is ministerial correction date of answer 23/04/2014 answer text <p>HM Treasury does not have a prescribed percentage for which a forecast overspend is tabled at the executive management board. Each month the board receives a summary of the forecast expenditure against budget and a commentary in which any significant forecast variances to individual budgets are described and explained.</p> answering member printed Lord Deighton question first answered 23/04/2014 12:00:00 answering member 4262 label Biography information for Lord Deighton
tabling member	4286 label Biography information for Lord Mendelsohn

47417

registered interest
date	07/04/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they or the relevant regulators are examining the impact of high frequency trading on equity markets and financial stability.
tabling member printed	Lord Myners
uin	HL6649
answer	answer is ministerial correction date of answer 14/04/2014 answer text <p>As I set out in my answer of 23 September 2013, the findings of the Foresight project &quot;The Future of Computer Trading in Financial Markets,&quot; led by the Government Office for Science and sponsored by the Treasury, was published in autumn 2012. This study considered, inter alia, the impact of computer trading on the integrity of markets – principally equity markets - and financial stability.</p> answering member printed Lord Deighton question first answered 14/04/2014 12:00:00 answering member 4262 label Biography information for Lord Deighton attachment 1 file name 3515LW.pdf title the future of computer trading in financial market
tabling member	3869 label Biography information for Lord Myners

47421

registered interest
date	07/04/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether the proportion of an individual savings account comprised of qualifying shares quoted on the alternative investment market and held for two years is exempt from inheritance tax.
tabling member printed	Lord Lee of Trafford
uin	HL6653
answer	answer is ministerial correction date of answer 23/04/2014 answer text <p>The inclusion of shares admitted to trading on the Alternative Investment Market – or other SME markets – within ISAs does not affect their eligibility for other tax reliefs.</p><p><strong> </strong></p><p>Shareholdings in trading companies quoted on the Alternative Investment Market held for at least two years prior to death or lifetime transfer qualify for full business property relief and are therefore exempt from inheritance tax. Further information on business property relief can be found on the HMRC website:</p><p>http://www.hmrc.gov.uk/inheritancetax/pass-money-property/business-relief.htm</p><p> </p><p> </p><p> </p> answering member printed Lord Deighton question first answered 23/04/2014 12:00:00 answering member 4262 label Biography information for Lord Deighton
tabling member	1132 label Biography information for Lord Lee of Trafford

47439

registered interest
date	07/04/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they have any plans to ensure that newspapers delivered to their readers directly to online tablets or computers are exempt from VAT in the same way as the paper versions.
tabling member printed	Lord Smith of Finsbury
uin	HL6671
answer	answer is ministerial correction date of answer 14/04/2014 answer text <p><strong>The Government has no plans to change the VAT treatment of the sale of digital newspaper products. Legal advice obtained by the Government indicates there is no scope to do so under EU law.</strong></p><p> </p><p><strong>Physical newspapers attract a zero rate of VAT in the UK. The sale of digital newspaper products is classified as electronic services and attracts the standard rate of VAT, in line with EU VAT law. </strong></p><p> </p><p><strong>The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law.</strong></p><p> </p><p><strong>The European Commission is taking legal action against France and Luxembourg for applying a reduced rate of VAT to e-books, noting that the provision of e-books is an electronically provided service and as such cannot benefit from a reduced rate.</strong></p><p> </p><p> </p> answering member printed Lord Deighton question first answered 14/04/2014 12:00:00 answering member 4262 label Biography information for Lord Deighton
tabling member	186 label Biography information for Lord Smith of Finsbury

47440

registered interest
date	07/04/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
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 Deighton on 2 April (WA 197–8), what are the areas covered by "identifiable public expenditure"; and, for each pound of identifiable public expenditure per capita in England, for each of the last ten years, how much was spent in (1) Wales, (2) Scotland, and (3) Northern Ireland.
tabling member printed	Lord Selkirk of Douglas
uin	HL6672
answer	answer is ministerial correction date of answer 23/04/2014 answer text <p>The first part of the question asks; <em>what are the areas covered by &quot;identifiable public expenditure&quot;</em></p><p>· The Country and Regional Analysis (CRA) is based upon the Total Expenditure on Services (TES) framework. Around 86 per cent of TES is identifiable expenditure, incurred for the benefit of individuals, enterprises or communities within particular regions (English regions plus Scotland, Wales and Northern Ireland). Examples include; health, education, social protection, transport and agriculture spending.</p><p>· The remaining 14 per of TES is deemed to be incurred on behalf of the UK as a whole, and as such is considered to be non-identifiable expenditure. Such examples include defence, overseas representation and tax collection.</p><p> </p><p>The CRA, as published in November 2013, can be used to provide country level splits of identifiable public expenditure on a total as well as per capita basis for the last five-years from 2008-09 to 2012-13.</p><p> </p><p>CRA data from the previous five years can be taken a year at a time from the latest and past editions of the Public Expenditure Statistical Analyses or <strong>PESA</strong> annual Command Paper.</p><p> </p><p><strong>Identifiable public expenditure per capita by country, taken from past and present editions of PESA, 2003-04 to 2007-08</strong></p><table><tbody><tr><td><p> </p></td><td colspan="5"><p>£ per capita</p></td></tr><tr><td rowspan="2"><p> </p></td><td><p><strong>2003-04</strong></p></td><td><p><strong>2004-05</strong></p></td><td><p><strong>2005-06</strong></p></td><td><p><strong>2006-07</strong></p></td><td><p><strong>2007-08</strong></p></td></tr><tr><td><p><strong>outturn</strong></p></td><td><p><strong>outturn</strong></p></td><td><p><strong>outturn</strong></p></td><td><p><strong>outturn</strong></p></td><td><p><strong>outturn</strong></p></td></tr><tr><td><p>England</p></td><td><p>6,011</p></td><td><p>6,424</p></td><td><p>6,772</p></td><td><p>7,015</p></td><td><p>7,397</p></td></tr><tr><td><p>Scotland</p></td><td><p>7,277</p></td><td><p>7,552</p></td><td><p>8,227</p></td><td><p>8,588</p></td><td><p>9,026</p></td></tr><tr><td><p>Wales</p></td><td><p>7,025</p></td><td><p>7,403</p></td><td><p>7,837</p></td><td><p>8,194</p></td><td><p>8,478</p></td></tr><tr><td><p>Northern Ireland</p></td><td><p>7,868</p></td><td><p>8,325</p></td><td><p>8,699</p></td><td><p>8,955</p></td><td><p>9,524</p></td></tr><tr><td><p><strong>UK identifiable expenditure</strong></p></td><td><p><strong>6,221</strong></p></td><td><p><strong>6,622</strong></p></td><td><p><strong>7,003</strong></p></td><td><p><strong>7,261</strong></p></td><td><p><strong>7,648</strong></p></td></tr></tbody></table><p><strong>Note: </strong>data taken from individual PESA publications covering the periods 2003-04 to 2007-08 should be viewed with caution when comparing across years. Between editions of PESA, a number of departments will have made revisions to country and regional allocation methodologies of several of their programmes.</p><p> </p><p><strong>Identifiable public expenditure per capita by country, taken from the 2013 CRA, 2008-09 to 2012-13</strong></p><table><tbody><tr><td><p> </p></td><td colspan="5"><p>£ per capita</p></td></tr><tr><td rowspan="2"><p> </p></td><td><p><strong>2008-09</strong></p></td><td><p><strong>2009-10</strong></p></td><td><p><strong>2010-11</strong></p></td><td><p><strong>2011-12</strong></p></td><td><p><strong>2012-13</strong></p></td></tr><tr><td><p><strong>outturn</strong></p></td><td><p><strong>outturn</strong></p></td><td><p><strong>outturn</strong></p></td><td><p><strong>outturn</strong></p></td><td><p><strong>outturn</strong></p></td></tr><tr><td><p>England</p></td><td><p>7,911</p></td><td><p>8,498</p></td><td><p>8,508</p></td><td><p>8,368</p></td><td><p>8,529</p></td></tr><tr><td><p>Scotland</p></td><td><p>9,394</p></td><td><p>9,913</p></td><td><p>9,944</p></td><td><p>9,941</p></td><td><p>10,152</p></td></tr><tr><td><p>Wales</p></td><td><p>8,955</p></td><td><p>9,504</p></td><td><p>9,612</p></td><td><p>9,710</p></td><td><p>9,709</p></td></tr><tr><td><p>Northern Ireland</p></td><td><p>9,996</p></td><td><p>10,506</p></td><td><p>10,572</p></td><td><p>10,665</p></td><td><p>10,876</p></td></tr><tr><td><p><strong>UK identifiable expenditure</strong></p></td><td><p><strong>8,146</strong></p></td><td><p><strong>8,724</strong></p></td><td><p><strong>8,740</strong></p></td><td><p><strong>8,631</strong></p></td><td><p><strong>8,788</strong></p></td></tr></tbody></table><p> </p> answering member printed Lord Deighton question first answered 23/04/2014 12:00:00 answering member 4262 label Biography information for Lord Deighton
tabling member	802 label Biography information for Lord Selkirk of Douglas

47451

registered interest
date	07/04/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they have conducted any research into the public perception of current income tax regulations and banding; and whether they consider that there is public appetite for a flat rate of income taxation.
tabling member printed	Lord Chidgey
uin	HL6683
answer	answer is ministerial correction date of answer 23/04/2014 answer text <p>The Government has not conducted any research into the public perception of current income tax regulations and branding.</p><p> </p><p>The Government believes it is unlikely that there would be current public appetite for a flat rate of income taxation.</p><p> </p> answering member printed Lord Deighton question first answered 23/04/2014 12:00:00 answering member 4262 label Biography information for Lord Deighton
tabling member	50 label Biography information for Lord Chidgey

47452

registered interest
date	07/04/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
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 on staffing levels at HM Revenue and Customs of the adoption of a flat rate of income taxation.
tabling member printed	Lord Chidgey
uin	HL6684
answer	answer is ministerial correction date of answer 23/04/2014 answer text <p>The Government has not made an assessment of the impact on staffing levels at HM Revenue and Customs of the adoption of a flat rate of income taxation.</p> answering member printed Lord Deighton question first answered 23/04/2014 12:00:00 answering member 4262 label Biography information for Lord Deighton
tabling member	50 label Biography information for Lord Chidgey