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170936

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Alcoholic Drinks: Taxation
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government how HM Revenue and Customs classify powdered alcohol for tax purposes.
tabling member printed	Lord Brooke of Alverthorpe
uin	HL3843
answer	answer is ministerial correction date of answer 06/01/2015 answer text <p>HMRC classifies powdered alcohol as being liable to excise duty, chargeable at the equivalent rate to spirits drinks.</p><p> </p><p> </p><p> </p><p>This reflects a ruling by the European Commission in 2005 which concluded that there are no grounds for exempting alcohol powder products from excise duty under Article 27 of Directive 92/83/EEC’ (the ‘alcohol structures directive’).</p><p> </p> answering member printed Lord Deighton question first answered 06/01/2015 14:27:57 answering member 4262 label Biography information for Lord Deighton
tabling member	3335 label Biography information for Lord Brooke of Alverthorpe

170945

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Economic and Monetary Union
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government whether they consider that the operation of the Eurozone has had a positive effect on the United Kingdom economy.
tabling member printed	Lord Higgins
uin	HL3852
answer	answer is ministerial correction date of answer 07/01/2015 answer text <p>As the Chancellor said at the Autumn Statement, Britain – as one of the most open trading economies in the world, with a large financial sector – is not immune to the risks of the global economy. This is particularly true of the euro area, the UK’s largest trading partner, which accounts for 40 percent of exports.</p><p> </p><p> </p><p> </p><p>While significant steps have been taken by the euro area to place itself on a more sustainable footing, its economy weakened in the second half of 2014, with inflation extremely low and unemployment stubbornly high.</p><p> </p><p> </p><p> </p> answering member printed Lord Deighton question first answered 07/01/2015 14:05:17 answering member 4262 label Biography information for Lord Deighton
tabling member	1067 label Biography information for Lord Higgins

170959

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance Contributions
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government how many additional part-time workers, by gender, currently earning between £3,000 a year and the current lower earnings limit they estimate would, by virtue of their earnings, fall within the National Insurance system should the lower earnings limit be reduced to £3,000 and at what gross cost to the Exchequer; how many of those additional part-time workers, by gender, earning between £3,000 a year and the lower earnings limit would currently be credited into the National Insurance system; and what, taking into account existing crediting arrangements, would be the net cost of reducing the lower earnings limit to £3,000.
tabling member printed	Baroness Hollis of Heigham
uin	HL3866
answer	answer is ministerial correction date of answer 06/01/2015 answer text <p><strong>The information is not available.</strong></p><p> </p> answering member printed Lord Deighton question first answered 06/01/2015 14:27:13 answering member 4262 label Biography information for Lord Deighton
tabling member	1845 label Biography information for Baroness Hollis of Heigham

171058

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Training: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many employers received tax relief on expenditure on training in the most recent year for which figures are available.
tabling member constituency	Southampton, Itchen
tabling member printed	Mr John Denham
uin	219099
answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The information requested could only be provided at disproportionate cost.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 219075 219097 question first answered 05/01/2015 17:24:17 answering member 1529 label Biography information for Mr David Gauke
tabling member	61 label Biography information for Mr John Denham

171059

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Training: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much tax relief was claimed by employers on expenditure on training in the most recent year for which figures are available.
tabling member constituency	Southampton, Itchen
tabling member printed	Mr John Denham
uin	219097
answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The information requested could only be provided at disproportionate cost.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 219075 219099 question first answered 05/01/2015 17:24:17 answering member 1529 label Biography information for Mr David Gauke
tabling member	61 label Biography information for Mr John Denham

171060

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Training: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what definition of training his Department uses for the purposes of allowing tax relief on employer spending on training.
tabling member constituency	Southampton, Itchen
tabling member printed	Mr John Denham
uin	219098
answer	answer is ministerial correction date of answer 08/01/2015 answer text <p>In calculating taxable business profits, employers can deduct revenue expenditure on any kind of employee training providing the expenditure is incurred wholly and exclusively for the purpose of the business.</p><p> </p><p> </p><p> </p><p>More detail on tax deductions for expenditure on staff training and development is available in HMRC’s Business Income Manual</p><p>(<a href="http://www.hmrc.gov.uk/manuals/bimmanual/BIM47080.htm" target="_blank">http://www.hmrc.gov.uk/manuals/bimmanual/BIM47080.htm</a></p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 08/01/2015 14:36:01 answering member 1529 label Biography information for Mr David Gauke
tabling member	61 label Biography information for Mr John Denham

171061

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to paragraph 1.103 of the Autumn Statement 2014, what discussions he had with the Chief Executive of Invest NI before the announcement of the possible devolution of corporation tax.
tabling member constituency	Bury South
tabling member printed	Mr Ivan Lewis
uin	219114
answer	answer is ministerial correction date of answer 08/01/2015 answer text <p>At Autumn Statement 2014, the Government announced that the devolution of a corporation tax rate-setting power to Northern Ireland could be implemented provided that the Northern Ireland Executive is able to manage the financial implications. Following the 23 December Stormont House Agreement, the Government has announced that it will introduce and publish the Corporation Tax (Northern Ireland) bill on 8 January 2015.</p><p> </p><p> </p><p> </p><p>Treasury Ministers have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery. <br> <strong><br> </strong>Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:<br> <a href="https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel" target="_blank">https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel</a></p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 08/01/2015 15:50:30 answering member 1529 label Biography information for Mr David Gauke
tabling member	441 label Biography information for Mr Ivan Lewis

171063

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Students: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many employers were granted tax relief on expenditure on training to degree level in the most recent year for which figures are available; and what the total value was of that tax relief.
tabling member constituency	Southampton, Itchen
tabling member printed	Mr John Denham
uin	219075
answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The information requested could only be provided at disproportionate cost.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 219097 219099 question first answered 05/01/2015 17:24:17 answering member 1529 label Biography information for Mr David Gauke
tabling member	61 label Biography information for Mr John Denham

171237

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Publishing: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what information his Department holds for comparative purposes on VAT taxes and rates on (a) books and (b) eBooks in other EU countries.
tabling member constituency	Great Grimsby
tabling member printed	Austin Mitchell
uin	219224
answer	answer is ministerial correction date of answer 09/01/2015 answer text <p>E-books supplied from a business in Luxembourg to a consumer in the UK are currently subject to a 3% rate of VAT in Luxembourg. E- books supplied by a UK VAT registered business are subject to UK VAT at 20%. From 1 January 2015 UK VAT of 20% will apply to both.</p><p> </p><p>The European Commission publishes a summary of the VAT rates that apply in all Member States including those applicable to books and e-books. This is available on the Commission’s website at: <a href="http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf" target="_blank">http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf</a></p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 219219 question first answered 09/01/2015 12:30:55 answering member 1529 label Biography information for Mr David Gauke
tabling member	372 label Biography information for Austin Mitchell

171238

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will make it his policy to require that multinational corporations produce a breakdown of their profits earned in the UK and to report all payments of royalties, interest on borrowing and transfer pricing to other tax areas.
tabling member constituency	Great Grimsby
tabling member printed	Austin Mitchell
uin	219227
answer	answer is ministerial correction date of answer 08/01/2015 answer text <p>At the Autumn Statement the Chancellor announced that the UK will introduce legislation to implement the G20-OECD agreed model for country-by-country reporting, which requires multinational companies to provide tax authorities with high level information on profit, corporation tax paid and certain indicators of economic activity for risk assessment.</p><p> </p><p> </p><p> </p><p>Draft legislation for Finance Bill 2015 was published on 10 December 2014 together with a Tax Information and Impact Note and an Explanatory Note.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 08/01/2015 13:49:30 answering member 1529 label Biography information for Mr David Gauke
tabling member	372 label Biography information for Austin Mitchell