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1002196

registered interest
date	05/11/2018
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 (HL10750), how many (1) women, and (2) men, recorded by HMRC Real Time Information record, who earnt below £11,850 were contributing at work to a net pay pension scheme.
tabling member printed	Baroness Altmann
uin	HL11217
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>HMRC estimates that 1.2m individuals earning below the personal allowance in 2015/16 made workplace pension contributions, reported via Real Time Information (RTI), using net pay arrangements. Around 74% of these individuals are estimated to be female and 26% are estimated to be male.</p><p> </p><p>HMRC estimates that a total of 5.5m individuals made workplace pension contributions using relief at source, reported via RTI in 2015/16. Around 45% of these individuals are estimated to be female and 55% are estimated to be male.</p><p> </p><p>HMRC’s Survey of Personal Income (SPI) was used to estimate earnings for these individuals. The latest information available on individual earnings is published for 2015/16.</p><p> </p><p>The personal allowance in 2015/16 was £10,600, not £11,850, which is the current personal allowance for 2018-19.</p><p> </p><p>(Estimates are rounded to the nearest 100,000)</p> answering member printed Lord Bates grouped question UIN HL11218 question first answered 19/11/2018 16:21:02 answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann

1002197

registered interest
date	05/11/2018
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 (HL10750), how many (1) women, and (2) men, recorded by the HMRC Real Time Information record, are contributing at work to a relief at source pension scheme.
tabling member printed	Baroness Altmann
uin	HL11218
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>HMRC estimates that 1.2m individuals earning below the personal allowance in 2015/16 made workplace pension contributions, reported via Real Time Information (RTI), using net pay arrangements. Around 74% of these individuals are estimated to be female and 26% are estimated to be male.</p><p> </p><p>HMRC estimates that a total of 5.5m individuals made workplace pension contributions using relief at source, reported via RTI in 2015/16. Around 45% of these individuals are estimated to be female and 55% are estimated to be male.</p><p> </p><p>HMRC’s Survey of Personal Income (SPI) was used to estimate earnings for these individuals. The latest information available on individual earnings is published for 2015/16.</p><p> </p><p>The personal allowance in 2015/16 was £10,600, not £11,850, which is the current personal allowance for 2018-19.</p><p> </p><p>(Estimates are rounded to the nearest 100,000)</p> answering member printed Lord Bates grouped question UIN HL11217 question first answered 19/11/2018 16:21:02 answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann

1002260

registered interest
date	05/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Freezing of Assets: Burma
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what is the value of the assets seized in the (1) UK, and (2) rest of the EU from the seven military and security personnel from Burma sanctioned by the EU on 25 June.
tabling member printed	Baroness Nye
uin	HL11281
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>Her Majesty’s Treasury (HMT) is not responsible for the freezing of assets, neither does it hold them. The Office of Financial Sanctions Implementation (OFSI), which is part of HMT, ensures that financial sanctions are properly understood and implemented in the UK and it is for holders of assets subject to sanctions to ensure that they are frozen under the regulations.</p><p> </p><p>(1) OFSI undertakes an Annual Review of frozen assets in the UK, requiring all persons or institutions that hold or control frozen assets in the UK to report to OFSI. Details of assets reported to OFSI for the 2018 Review are still being compiled and are not yet available.</p><p> </p><p>(2) HM Treasury does not hold this information.</p> answering member printed Lord Bates question first answered 19/11/2018 16:09:44 answering member 1091 label Biography information for Lord Bates
tabling member	4180 label Biography information for Baroness Nye

990494

registered interest
date	18/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Brexit
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether extending the implementation period for the UK's withdrawal from the EU would mean that payments by the UK to the EU during that period would qualify for a full rebate.
tabling member printed	Lord Lamont of Lerwick
uin	HL10827
answer	answer is ministerial correction date of answer 01/11/2018 answer text <p>The financial terms of any extension to the implementation period would be subject to negotiations between the UK and the EU. However, the Government would not necessarily expect any option to extend the implementation period to be used. The draft legal text published by the UK and EU states that the implementation period will end on 31 December 2020, and the Government is working at pace to ensure that we have a future relationship in place by that date.</p> answering member printed Lord Bates question first answered 01/11/2018 11:34:42 answering member 1091 label Biography information for Lord Bates
tabling member	895 label Biography information for Lord Lamont of Lerwick

985034

registered interest
date	10/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electric Vehicles
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what is their assessment of the impact on the electric car market of company car tax thresholds increasing for the next two years.
tabling member printed	Baroness Randerson
uin	HL10577
answer	answer is ministerial correction date of answer 24/10/2018 answer text <p>To provide certainty of the future tax liability for company car employers and employees, the government aims to announce the company car tax (CCT) rates three years in advance of implementation.</p><p> </p><p>Increases to CCT rates apply to all cars, to ensure revenues remain sustainable, particularly as average carbon dioxide (CO<sub>2</sub>) emissions for new cars improve. The CCT rates for the tax years 2018-19 and 2019-20 continue to incentivise the uptake of zero and ultra low emission models.</p><p> </p><p>From 2020/21, the government will be introducing eleven new company car tax bands, including for ultra-low emission vehicles (ULEVs). These changes were announced at Autumn Statement 2016.</p> answering member printed Lord Bates question first answered 24/10/2018 13:14:54 answering member 1091 label Biography information for Lord Bates
tabling member	4230 label Biography information for Baroness Randerson

985046

registered interest
date	10/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: 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 Confederation of British Industry’s call to review business rates and raise the annual investment allowance to £500,000 for 2 years.
tabling member printed	Lord Taylor of Warwick
uin	HL10589
answer	answer is ministerial correction date of answer 24/10/2018 answer text <p>The government is aware of the Confederation of British Industry’s proposals. All taxes remain under review and any future changes to the tax system would be considered in line with the normal Budget process.</p><p> </p> answering member printed Lord Bates question first answered 24/10/2018 13:13:52 answering member 1091 label Biography information for Lord Bates
tabling member	1796 label Biography information for Lord Taylor of Warwick

984255

registered interest
date	09/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Environment Protection: Taxation
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they intend to maintain the Carbon Price Support rates, set in the 2016 Budget, for the period through to 2020–21; and how their policy in the area relates to the Total Carbon Price, established in the Autumn Budget 2017.
tabling member printed	Baroness Brown of Cambridge
uin	HL10463
answer	answer is ministerial correction date of answer 23/10/2018 answer text <p>The government announced at Spring Budget 2016 that the Carbon Price Support rates would remain at £18/tCO<sub>2</sub> in 2019-20 and then be uprated by RPI in 2020-21.</p><p> </p><p>At Autumn Budget 2017, the government stated that the Total Carbon Price - currently made up of the Carbon Price Support Rate and the EU Emissions Trading System - was set at the right level and that the government would continue to target a similar price.</p><p> </p><p>All taxes are kept under review and any changes to the Carbon Price Support rates, and therefore the Total Carbon Price, will be made at fiscal events in the usual way.</p><p> </p> answering member printed Lord Bates question first answered 23/10/2018 10:55:06 answering member 1091 label Biography information for Lord Bates
tabling member	4565 label Biography information for Baroness Brown of Cambridge

984269

registered interest
date	09/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Public Sector: Assets
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether the UK’s intangible assets are accounted for using an internationally recognised methodology.
tabling member printed	Lord Freyberg
uin	HL10477
answer	answer is ministerial correction date of answer 23/10/2018 answer text <p>The UK follows standards as set by the International Accounting Standards Board (IASB), which is an internationally recognised standard setter. The UK Government applies International Financial Reporting Standards (IFRS) as adapted and interpreted for the public sector. The relevant financial standard for intangible assets is IAS 38. The Government Financial Reporting Manual 2018-19 sets out these interpretations and adaptations.</p> answering member printed Lord Bates question first answered 23/10/2018 10:57:01 answering member 1091 label Biography information for Lord Bates
tabling member	2593 label Biography information for Lord Freyberg

984270

registered interest
date	09/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Public Bodies: Intellectual Property
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether for accounting purposes they treat intellectual property generated by public bodies in the same way as other EU Member States.
tabling member printed	Lord Freyberg
uin	HL10478
answer	answer is ministerial correction date of answer 23/10/2018 answer text <p>The UK follows standards as set by the International Accounting Standards Board (IASB). The UK Government applies International Financial Reporting Standards (IFRS) as adapted and interpreted for the public sector. EU Member States may also apply IFRS, International Public Sector Accounting Standards (IPSAS) or prepare their accounts on a cash basis. There are no material differences in the standards issued by IASB (IAS 38) and IPSASB (IPSAS 31) on the accounting treatment of intellectual property.</p> answering member printed Lord Bates question first answered 23/10/2018 10:57:26 answering member 1091 label Biography information for Lord Bates
tabling member	2593 label Biography information for Lord Freyberg

980117

registered interest
date	01/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Probate
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what assessment they made of the efficiency of the probate processing by HMRC.
tabling member printed	Lord Birt
uin	HL10386
answer	answer is ministerial correction date of answer 16/10/2018 answer text <p>HMRC is responsible for processing Inheritance Tax accounts, required before probate can be applied for. The Chancellor of the Exchequer has recently commissioned the Office of Tax Simplification to look at ways in which the overall process can be simplified.</p><p> </p> answering member printed Lord Bates question first answered 16/10/2018 12:33:35 answering member 1091 label Biography information for Lord Bates
tabling member	2533 label Biography information for Lord Birt