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1170156

registered interest
date	13/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Freezing of Assets: Libya
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government when they intend to publish the findings of an investigation into the unexplained write-down by an unidentified financial institution of up to £840 million of frozen Libyan assets held in London.
tabling member printed	Lord Empey
uin	HL303
answer	answer is ministerial correction date of answer 22/01/2020 answer text <p>The Office of Financial Sanctions Implementation (OFSI) within HM Treasury continues to investigate a discrepancy outlined in our previous response. I cannot comment on ongoing cases. <br></p><p>OFSI only publishes a summary of a compliance case when an investigation into a breach of financial sanctions results in a monetary penalty. These summaries can be found on OFSI’s ‘Enforcement of Financial Sanctions’ page on GOV.UK. Further details of the circumstances in which OFSI would issue a monetary penalty are available in the ‘Monetary Penalties for Breaches of Financial Sanctions – Guidance’, also available on OFSI’s GOV.UK page.</p> answering member printed The Earl of Courtown question first answered 22/01/2020 15:45:10 answering member 3359 label Biography information for The Earl of Courtown
tabling member	4216 label Biography information for Lord Empey

1168569

registered interest
date	19/12/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Freezing of Assets: Libya
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what is the total amount of tax collected from frozen Libyan assets held in the UK since the UN Security Council Resolution 1973 (2011) S/RES/1973(2011).
tabling member printed	Lord Empey
uin	HL27
answer	answer is ministerial correction date of answer 07/01/2020 answer text <p>Identifying tax receipts on frozen assets is complex, requiring entities on the sanctions list to be validated and matched against HMRC’s tax records. HMRC will do this as quickly as they can. The Treasury shall write to the Noble Lord shortly and place a copy of the letter in the Library of both Houses.</p> answering member printed The Earl of Courtown question first answered 07/01/2020 16:33:03 answering member 3359 label Biography information for The Earl of Courtown
tabling member	4216 label Biography information for Lord Empey

1168570

registered interest
date	19/12/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Freezing of Assets: Libya
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what is the current value of Libyan assets frozen in the UK as a result of United Nations Security Council Resolution 1973 (2011) S/RES/1973 (2011).
tabling member printed	Lord Empey
uin	HL28
answer	answer is ministerial correction date of answer 07/01/2020 answer text <p>At close of business on Friday 28 September 2018 the approximate total value of frozen Libyan assets in the UK reported to the Office of Financial Sanctions Implementation (OFSI) in the Treasury was £11.2 billion. The figures for 2019 are being finalised. OFSI undertakes an annual frozen asset review requiring all persons or institutions that hold or control frozen assets in the UK to report to OFSI, from which this figure is taken.</p><p> </p><p>HM Government does not own or hold frozen assets as a result of UN and EU sanctions on Libya. It is the responsibility of individuals and entities (e.g. Financial Institutions) to ensure they comply with their asset freezing obligations under the relevant sanction’s regime.</p><p> </p><p>In 2019, OFSI identified an inconsistent figure relating to Libyan frozen funds reported by a financial institution when conducting the 2018 review, and contacted the institution for an explanation of the figure. The financial institution stated that an incorrect figure had been submitted in the previous year as part of its submission. This artificially inflated the figure reported to HMT for the 2017 review and therefore the overall level of frozen assets recorded for 2017.</p><p> </p><p>An incorrect submission to the Treasury does not represent a loss of frozen funds. There is currently no evidence to suggest that frozen funds have been depleted or moved.</p><p> </p><p>OFSI is currently investigating the discrepancy, but I cannot comment on ongoing cases and the financial institution cannot be named for legal reasons.</p> answering member printed The Earl of Courtown grouped question UIN HL29 question first answered 07/01/2020 16:11:21 answering member 3359 label Biography information for The Earl of Courtown
tabling member	4216 label Biography information for Lord Empey

1168571

registered interest
date	19/12/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Freezing of Assets: Libya
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what assessment they have made of reports that Libyan assets frozen in the UK have sustained a significant drop in value.
tabling member printed	Lord Empey
uin	HL29
answer	answer is ministerial correction date of answer 07/01/2020 answer text <p>At close of business on Friday 28 September 2018 the approximate total value of frozen Libyan assets in the UK reported to the Office of Financial Sanctions Implementation (OFSI) in the Treasury was £11.2 billion. The figures for 2019 are being finalised. OFSI undertakes an annual frozen asset review requiring all persons or institutions that hold or control frozen assets in the UK to report to OFSI, from which this figure is taken.</p><p> </p><p>HM Government does not own or hold frozen assets as a result of UN and EU sanctions on Libya. It is the responsibility of individuals and entities (e.g. Financial Institutions) to ensure they comply with their asset freezing obligations under the relevant sanction’s regime.</p><p> </p><p>In 2019, OFSI identified an inconsistent figure relating to Libyan frozen funds reported by a financial institution when conducting the 2018 review, and contacted the institution for an explanation of the figure. The financial institution stated that an incorrect figure had been submitted in the previous year as part of its submission. This artificially inflated the figure reported to HMT for the 2017 review and therefore the overall level of frozen assets recorded for 2017.</p><p> </p><p>An incorrect submission to the Treasury does not represent a loss of frozen funds. There is currently no evidence to suggest that frozen funds have been depleted or moved.</p><p> </p><p>OFSI is currently investigating the discrepancy, but I cannot comment on ongoing cases and the financial institution cannot be named for legal reasons.</p> answering member printed The Earl of Courtown grouped question UIN HL28 question first answered 07/01/2020 16:11:21 answering member 3359 label Biography information for The Earl of Courtown
tabling member	4216 label Biography information for Lord Empey

1156563

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	Fuels: Tax Evasion
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what is the estimated loss of revenue to HM Treasury as a result of the sale and distribution, within the UK, of laundered fuel, in each of the last three years for which figures are available.
tabling member printed	Lord Empey
uin	HL443
answer	answer is ministerial correction date of answer 31/10/2019 answer text <p>HM Revenue and Customs (HMRC) estimates the difference between expected revenues and the tax that is actually paid in the annual publication, <em>Measuring Tax Gaps.</em> These estimates cannot be disaggregated by type of fraud, for example laundering.</p><p> </p><p>HMRC has estimated the total oils (fuel duty) tax gap (including VAT) as follows:</p><p> </p><ul><li>£200 million in 2017-18</li><li>£200 million in 2016-17</li></ul><p> </p><p>The estimate for 2015-16 was calculated using a different methodology and therefore cannot be compared to the estimates for subsequent years. The oils tax gap for 2015-16 was estimated to be less than £100 million.</p><p> </p><p>The table below details the number of laundering plants detected by HMRC in NI &amp; GB in each of the last three financial years.</p><p> </p><table><tbody><tr><td colspan="3"><p>LAUNDERING PLANT DETECTIONS</p></td></tr><tr><td><p>YEAR</p></td><td><p>NI</p></td><td><p>GB</p></td></tr><tr><td><p>2016-17</p></td><td><p>5</p></td><td><p>6</p></td></tr><tr><td><p>2017-18</p></td><td><p>10</p></td><td><p>2</p></td></tr><tr><td><p>2018-19</p></td><td><p>7</p></td><td><p>3</p></td></tr></tbody></table><p> </p><p>The routine sharing of information to identify trends and emerging threats developed over many years through the Cross Border Fuel Fraud Group has continued and further built upon by the Cross Border Joint Agency Task Force introduced as part of the Stormont House (Fresh Start) Agreement. HMRC and the Revenue Commissioners together with other partner agencies are represented at both the regular Strategic and Operational meetings and this continued collaboration has been key to successfully identifying and interdicting fuel related fraud in both jurisdictions.</p><p> </p><p>The table below details the number of convictions secured for oils related criminality in the UK in each of last three financial years.</p><p> </p><table><tbody><tr><td><p>Financial Year</p></td><td><p>Number of UK Convictions</p></td></tr><tr><td><p>16/17</p></td><td><p>25</p></td></tr><tr><td><p>17/18</p></td><td><p>6</p></td></tr><tr><td><p>18/19</p></td><td><p>7</p></td></tr></tbody></table> answering member printed The Earl of Courtown grouped question UIN HL444 HL445 HL446 question first answered 31/10/2019 16:24:50 answering member 3359 label Biography information for The Earl of Courtown
tabling member	4216 label Biography information for Lord Empey

1156564

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	Fuels: Tax Evasion
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many fuel laundering plants have been discovered and decommissioned in (1) Northern Ireland, and (2) Great Britain, in the last three years for which figures are available.
tabling member printed	Lord Empey
uin	HL444
answer	answer is ministerial correction date of answer 31/10/2019 answer text <p>HM Revenue and Customs (HMRC) estimates the difference between expected revenues and the tax that is actually paid in the annual publication, <em>Measuring Tax Gaps.</em> These estimates cannot be disaggregated by type of fraud, for example laundering.</p><p> </p><p>HMRC has estimated the total oils (fuel duty) tax gap (including VAT) as follows:</p><p> </p><ul><li>£200 million in 2017-18</li><li>£200 million in 2016-17</li></ul><p> </p><p>The estimate for 2015-16 was calculated using a different methodology and therefore cannot be compared to the estimates for subsequent years. The oils tax gap for 2015-16 was estimated to be less than £100 million.</p><p> </p><p>The table below details the number of laundering plants detected by HMRC in NI &amp; GB in each of the last three financial years.</p><p> </p><table><tbody><tr><td colspan="3"><p>LAUNDERING PLANT DETECTIONS</p></td></tr><tr><td><p>YEAR</p></td><td><p>NI</p></td><td><p>GB</p></td></tr><tr><td><p>2016-17</p></td><td><p>5</p></td><td><p>6</p></td></tr><tr><td><p>2017-18</p></td><td><p>10</p></td><td><p>2</p></td></tr><tr><td><p>2018-19</p></td><td><p>7</p></td><td><p>3</p></td></tr></tbody></table><p> </p><p>The routine sharing of information to identify trends and emerging threats developed over many years through the Cross Border Fuel Fraud Group has continued and further built upon by the Cross Border Joint Agency Task Force introduced as part of the Stormont House (Fresh Start) Agreement. HMRC and the Revenue Commissioners together with other partner agencies are represented at both the regular Strategic and Operational meetings and this continued collaboration has been key to successfully identifying and interdicting fuel related fraud in both jurisdictions.</p><p> </p><p>The table below details the number of convictions secured for oils related criminality in the UK in each of last three financial years.</p><p> </p><table><tbody><tr><td><p>Financial Year</p></td><td><p>Number of UK Convictions</p></td></tr><tr><td><p>16/17</p></td><td><p>25</p></td></tr><tr><td><p>17/18</p></td><td><p>6</p></td></tr><tr><td><p>18/19</p></td><td><p>7</p></td></tr></tbody></table> answering member printed The Earl of Courtown grouped question UIN HL443 HL445 HL446 question first answered 31/10/2019 16:24:50 answering member 3359 label Biography information for The Earl of Courtown
tabling member	4216 label Biography information for Lord Empey

1156565

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	Fuels: Tax Evasion
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 effectiveness and depth of co-operation with the authorities in the Republic of Ireland in their attempts to disrupt and prevent the illegal laundering and distribution of fuel.
tabling member printed	Lord Empey
uin	HL445
answer	answer is ministerial correction date of answer 31/10/2019 answer text <p>HM Revenue and Customs (HMRC) estimates the difference between expected revenues and the tax that is actually paid in the annual publication, <em>Measuring Tax Gaps.</em> These estimates cannot be disaggregated by type of fraud, for example laundering.</p><p> </p><p>HMRC has estimated the total oils (fuel duty) tax gap (including VAT) as follows:</p><p> </p><ul><li>£200 million in 2017-18</li><li>£200 million in 2016-17</li></ul><p> </p><p>The estimate for 2015-16 was calculated using a different methodology and therefore cannot be compared to the estimates for subsequent years. The oils tax gap for 2015-16 was estimated to be less than £100 million.</p><p> </p><p>The table below details the number of laundering plants detected by HMRC in NI &amp; GB in each of the last three financial years.</p><p> </p><table><tbody><tr><td colspan="3"><p>LAUNDERING PLANT DETECTIONS</p></td></tr><tr><td><p>YEAR</p></td><td><p>NI</p></td><td><p>GB</p></td></tr><tr><td><p>2016-17</p></td><td><p>5</p></td><td><p>6</p></td></tr><tr><td><p>2017-18</p></td><td><p>10</p></td><td><p>2</p></td></tr><tr><td><p>2018-19</p></td><td><p>7</p></td><td><p>3</p></td></tr></tbody></table><p> </p><p>The routine sharing of information to identify trends and emerging threats developed over many years through the Cross Border Fuel Fraud Group has continued and further built upon by the Cross Border Joint Agency Task Force introduced as part of the Stormont House (Fresh Start) Agreement. HMRC and the Revenue Commissioners together with other partner agencies are represented at both the regular Strategic and Operational meetings and this continued collaboration has been key to successfully identifying and interdicting fuel related fraud in both jurisdictions.</p><p> </p><p>The table below details the number of convictions secured for oils related criminality in the UK in each of last three financial years.</p><p> </p><table><tbody><tr><td><p>Financial Year</p></td><td><p>Number of UK Convictions</p></td></tr><tr><td><p>16/17</p></td><td><p>25</p></td></tr><tr><td><p>17/18</p></td><td><p>6</p></td></tr><tr><td><p>18/19</p></td><td><p>7</p></td></tr></tbody></table> answering member printed The Earl of Courtown grouped question UIN HL443 HL444 HL446 question first answered 31/10/2019 16:24:50 answering member 3359 label Biography information for The Earl of Courtown
tabling member	4216 label Biography information for Lord Empey

1156566

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	Fuels: Tax Evasion
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many successful prosecutions have been brought against those charged with the illegal laundering, distribution and sale of fuel in the UK in the last three years for which figures are available.
tabling member printed	Lord Empey
uin	HL446
answer	answer is ministerial correction date of answer 31/10/2019 answer text <p>HM Revenue and Customs (HMRC) estimates the difference between expected revenues and the tax that is actually paid in the annual publication, <em>Measuring Tax Gaps.</em> These estimates cannot be disaggregated by type of fraud, for example laundering.</p><p> </p><p>HMRC has estimated the total oils (fuel duty) tax gap (including VAT) as follows:</p><p> </p><ul><li>£200 million in 2017-18</li><li>£200 million in 2016-17</li></ul><p> </p><p>The estimate for 2015-16 was calculated using a different methodology and therefore cannot be compared to the estimates for subsequent years. The oils tax gap for 2015-16 was estimated to be less than £100 million.</p><p> </p><p>The table below details the number of laundering plants detected by HMRC in NI &amp; GB in each of the last three financial years.</p><p> </p><table><tbody><tr><td colspan="3"><p>LAUNDERING PLANT DETECTIONS</p></td></tr><tr><td><p>YEAR</p></td><td><p>NI</p></td><td><p>GB</p></td></tr><tr><td><p>2016-17</p></td><td><p>5</p></td><td><p>6</p></td></tr><tr><td><p>2017-18</p></td><td><p>10</p></td><td><p>2</p></td></tr><tr><td><p>2018-19</p></td><td><p>7</p></td><td><p>3</p></td></tr></tbody></table><p> </p><p>The routine sharing of information to identify trends and emerging threats developed over many years through the Cross Border Fuel Fraud Group has continued and further built upon by the Cross Border Joint Agency Task Force introduced as part of the Stormont House (Fresh Start) Agreement. HMRC and the Revenue Commissioners together with other partner agencies are represented at both the regular Strategic and Operational meetings and this continued collaboration has been key to successfully identifying and interdicting fuel related fraud in both jurisdictions.</p><p> </p><p>The table below details the number of convictions secured for oils related criminality in the UK in each of last three financial years.</p><p> </p><table><tbody><tr><td><p>Financial Year</p></td><td><p>Number of UK Convictions</p></td></tr><tr><td><p>16/17</p></td><td><p>25</p></td></tr><tr><td><p>17/18</p></td><td><p>6</p></td></tr><tr><td><p>18/19</p></td><td><p>7</p></td></tr></tbody></table> answering member printed The Earl of Courtown grouped question UIN HL443 HL444 HL445 question first answered 31/10/2019 16:24:50 answering member 3359 label Biography information for The Earl of Courtown
tabling member	4216 label Biography information for Lord Empey

1149931

registered interest
date	16/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Agriculture: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether the Agriculture Flat Rate Scheme is applied equally across the UK; and if not, why not.
tabling member printed	Lord Empey
uin	HL143
answer	answer is ministerial correction date of answer 29/10/2019 answer text <p>The Agricultural Flat Rate Scheme is applied equally across the whole of the UK under the terms of the VAT Act 1994, section 54 and the VAT Regulations 1995, regulations 202-211.</p> answering member printed The Earl of Courtown question first answered 29/10/2019 17:07:14 answering member 3359 label Biography information for The Earl of Courtown
tabling member	4216 label Biography information for Lord Empey

1149932

registered interest
date	16/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Agriculture: VAT
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 ruling by the Court of Justice of the European Union in Shields and Sons Partnerships v HMRC [2017] C262-16 that found that HMRC cannot exclude farming businesses from the Agriculture Flat Rate Scheme; and what estimate they have made of the number of farms in Northern Ireland which (1) were, and (2) are still, excluded.
tabling member printed	Lord Empey
uin	HL144
answer	answer is ministerial correction date of answer 29/10/2019 answer text <p>HMRC have accepted the Court of Justice of the European Union ruling and subsequent Upper Tribunal decision in the Shields &amp; Sons Partnership case and are exploring options to ensure the rules regarding eligibility for the Agricultural Flat Rate scheme are clear, precise and objective for businesses and not open to abuse.</p><p> </p><p>From 2008 to 2018 there have been a total of 70 known exclusions (refusal of entry into the scheme or subsequent removal from the scheme) of businesses in Northern Ireland from the Agricultural Flat Rate Scheme. HMRC are unable to provide an estimate of businesses that are still excluded as some of these businesses may have since registered for VAT.</p><p> </p><p>These figures are based on management information and have not been assured to the standard of Official Statistics.</p><p>Figures are not available for the period covering 1993-2007.</p> answering member printed The Earl of Courtown question first answered 29/10/2019 17:12:14 answering member 3359 label Biography information for The Earl of Courtown
tabling member	4216 label Biography information for Lord Empey