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1129478

registered interest
date	04/06/2019
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, according to the data gathered by the HM Revenue and Customs Real Time Information programme, how many (1) women, and (2) men earning below the personal income tax threshold were contributing at work to a net pay pension scheme in the last three years; and whether they have estimates of these numbers for the current year.
tabling member printed	Baroness Altmann
uin	HL15963
answer	answer is ministerial correction date of answer 18/06/2019 answer text <p>HM Revenue and Customs can provide estimates of the number of women and men earning income below the personal allowance threshold who contribute to a net pay or a relief at source pension scheme over a three year period. These figures are set out in the table below.</p><p>These figures are produced using HMRC’s Real Time Information data to identify taxpayers who contribute to relief at source and net pay pension schemes, which is then combined with the Survey of Personal Incomes to obtain information on income and gender. The most recent tax/year for which these estimates are available is 2016/17.</p><p> </p><p><strong>Number of individuals earning below the Personal Allowance making workplace pension contributions into net pay and relief at source pension schemes (Figures are in thousands)</strong></p><table><tbody><tr><td><p> </p></td><td><p>2014/15</p></td><td><p>2015/16</p></td><td><p>2016/17</p></td></tr><tr><td colspan="4"><p>Net Pay</p></td></tr><tr><td><p>Female</p></td><td><p>800</p></td><td><p>900</p></td><td><p>1,000</p></td></tr><tr><td><p>Male</p></td><td><p>300</p></td><td><p>300</p></td><td><p>300</p></td></tr><tr><td><p>Total</p></td><td><p>1,100</p></td><td><p>1,200</p></td><td><p>1,300</p></td></tr><tr><td colspan="4"><p>Relief at Source</p></td></tr><tr><td><p>Female</p></td><td><p>400</p></td><td><p>500</p></td><td><p>700</p></td></tr><tr><td><p>Male</p></td><td><p>300</p></td><td><p>300</p></td><td><p>400</p></td></tr><tr><td><p>Total</p></td><td><p>600</p></td><td><p>900</p></td><td><p>1,100</p></td></tr></tbody></table><p>Note: (1) Personal Allowances for the respective tax years: £10,000 in 2014/15, £10,600 in 2015/16 and £11,000 in 2016/17; (2) Figures are rounded to neared 100 thousand; (3) Figures by gender may not sum to total due to rounding</p><p>Source: Real Time Information and Survey of Personal Income Data for 2014/15, 2015/16 and 2016/17.</p><p> </p><p>There may be individuals who have both relief at source and net pay pension schemes. The relief at source pension schemes data only shows individuals who are part of an employer-sponsored or provided pension scheme.</p><p> </p><p>An estimate of the number of disabled people who earn less than the personal allowance and are contributing to a net pay pension scheme is not available. The relevant HM Revenue and Customs’ administrative data does not contain information on disability.</p><p> </p><p>An estimate for the number of taxpayers with relief at source pensions who fail to claim higher rate tax relief, and how much higher rate tax relief is unclaimed each year, is not available.</p> answering member printed Lord Young of Cookham grouped question UIN HL15964 HL15965 HL15966 question first answered 18/06/2019 15:32:43 answering member 57 label Biography information for Lord Young of Cookham
tabling member	4533 label Biography information for Baroness Altmann

1129479

registered interest
date	04/06/2019
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, according to the data gathered by the HM Revenue and Customs Real Time Information programme, how many (1) women and (2) men earning below the personal income tax threshold were contributing at work to a relief at source pension scheme in the last three years; and whether they have estimates of these numbers for the current year.
tabling member printed	Baroness Altmann
uin	HL15964
answer	answer is ministerial correction date of answer 18/06/2019 answer text <p>HM Revenue and Customs can provide estimates of the number of women and men earning income below the personal allowance threshold who contribute to a net pay or a relief at source pension scheme over a three year period. These figures are set out in the table below.</p><p>These figures are produced using HMRC’s Real Time Information data to identify taxpayers who contribute to relief at source and net pay pension schemes, which is then combined with the Survey of Personal Incomes to obtain information on income and gender. The most recent tax/year for which these estimates are available is 2016/17.</p><p> </p><p><strong>Number of individuals earning below the Personal Allowance making workplace pension contributions into net pay and relief at source pension schemes (Figures are in thousands)</strong></p><table><tbody><tr><td><p> </p></td><td><p>2014/15</p></td><td><p>2015/16</p></td><td><p>2016/17</p></td></tr><tr><td colspan="4"><p>Net Pay</p></td></tr><tr><td><p>Female</p></td><td><p>800</p></td><td><p>900</p></td><td><p>1,000</p></td></tr><tr><td><p>Male</p></td><td><p>300</p></td><td><p>300</p></td><td><p>300</p></td></tr><tr><td><p>Total</p></td><td><p>1,100</p></td><td><p>1,200</p></td><td><p>1,300</p></td></tr><tr><td colspan="4"><p>Relief at Source</p></td></tr><tr><td><p>Female</p></td><td><p>400</p></td><td><p>500</p></td><td><p>700</p></td></tr><tr><td><p>Male</p></td><td><p>300</p></td><td><p>300</p></td><td><p>400</p></td></tr><tr><td><p>Total</p></td><td><p>600</p></td><td><p>900</p></td><td><p>1,100</p></td></tr></tbody></table><p>Note: (1) Personal Allowances for the respective tax years: £10,000 in 2014/15, £10,600 in 2015/16 and £11,000 in 2016/17; (2) Figures are rounded to neared 100 thousand; (3) Figures by gender may not sum to total due to rounding</p><p>Source: Real Time Information and Survey of Personal Income Data for 2014/15, 2015/16 and 2016/17.</p><p> </p><p>There may be individuals who have both relief at source and net pay pension schemes. The relief at source pension schemes data only shows individuals who are part of an employer-sponsored or provided pension scheme.</p><p> </p><p>An estimate of the number of disabled people who earn less than the personal allowance and are contributing to a net pay pension scheme is not available. The relevant HM Revenue and Customs’ administrative data does not contain information on disability.</p><p> </p><p>An estimate for the number of taxpayers with relief at source pensions who fail to claim higher rate tax relief, and how much higher rate tax relief is unclaimed each year, is not available.</p> answering member printed Lord Young of Cookham grouped question UIN HL15963 HL15965 HL15966 question first answered 18/06/2019 15:32:43 answering member 57 label Biography information for Lord Young of Cookham
tabling member	4533 label Biography information for Baroness Altmann

1129480

registered interest
date	04/06/2019
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 whether the data gathered by the HM Revenue and Customs Real Time Information programme shows how many disabled people earning less than the personal tax threshold are currently contributing to a net pay pension scheme at work.
tabling member printed	Baroness Altmann
uin	HL15965
answer	answer is ministerial correction date of answer 18/06/2019 answer text <p>HM Revenue and Customs can provide estimates of the number of women and men earning income below the personal allowance threshold who contribute to a net pay or a relief at source pension scheme over a three year period. These figures are set out in the table below.</p><p>These figures are produced using HMRC’s Real Time Information data to identify taxpayers who contribute to relief at source and net pay pension schemes, which is then combined with the Survey of Personal Incomes to obtain information on income and gender. The most recent tax/year for which these estimates are available is 2016/17.</p><p> </p><p><strong>Number of individuals earning below the Personal Allowance making workplace pension contributions into net pay and relief at source pension schemes (Figures are in thousands)</strong></p><table><tbody><tr><td><p> </p></td><td><p>2014/15</p></td><td><p>2015/16</p></td><td><p>2016/17</p></td></tr><tr><td colspan="4"><p>Net Pay</p></td></tr><tr><td><p>Female</p></td><td><p>800</p></td><td><p>900</p></td><td><p>1,000</p></td></tr><tr><td><p>Male</p></td><td><p>300</p></td><td><p>300</p></td><td><p>300</p></td></tr><tr><td><p>Total</p></td><td><p>1,100</p></td><td><p>1,200</p></td><td><p>1,300</p></td></tr><tr><td colspan="4"><p>Relief at Source</p></td></tr><tr><td><p>Female</p></td><td><p>400</p></td><td><p>500</p></td><td><p>700</p></td></tr><tr><td><p>Male</p></td><td><p>300</p></td><td><p>300</p></td><td><p>400</p></td></tr><tr><td><p>Total</p></td><td><p>600</p></td><td><p>900</p></td><td><p>1,100</p></td></tr></tbody></table><p>Note: (1) Personal Allowances for the respective tax years: £10,000 in 2014/15, £10,600 in 2015/16 and £11,000 in 2016/17; (2) Figures are rounded to neared 100 thousand; (3) Figures by gender may not sum to total due to rounding</p><p>Source: Real Time Information and Survey of Personal Income Data for 2014/15, 2015/16 and 2016/17.</p><p> </p><p>There may be individuals who have both relief at source and net pay pension schemes. The relief at source pension schemes data only shows individuals who are part of an employer-sponsored or provided pension scheme.</p><p> </p><p>An estimate of the number of disabled people who earn less than the personal allowance and are contributing to a net pay pension scheme is not available. The relevant HM Revenue and Customs’ administrative data does not contain information on disability.</p><p> </p><p>An estimate for the number of taxpayers with relief at source pensions who fail to claim higher rate tax relief, and how much higher rate tax relief is unclaimed each year, is not available.</p> answering member printed Lord Young of Cookham grouped question UIN HL15963 HL15964 HL15966 question first answered 18/06/2019 15:32:43 answering member 57 label Biography information for Lord Young of Cookham
tabling member	4533 label Biography information for Baroness Altmann

1129481

registered interest
date	04/06/2019
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 estimates they have of (1) how many higher rate taxpayers fail to claim higher rate tax relief, and (2) how much higher rate tax relief is unclaimed each year, in relief at source pensions.
tabling member printed	Baroness Altmann
uin	HL15966
answer	answer is ministerial correction date of answer 18/06/2019 answer text <p>HM Revenue and Customs can provide estimates of the number of women and men earning income below the personal allowance threshold who contribute to a net pay or a relief at source pension scheme over a three year period. These figures are set out in the table below.</p><p>These figures are produced using HMRC’s Real Time Information data to identify taxpayers who contribute to relief at source and net pay pension schemes, which is then combined with the Survey of Personal Incomes to obtain information on income and gender. The most recent tax/year for which these estimates are available is 2016/17.</p><p> </p><p><strong>Number of individuals earning below the Personal Allowance making workplace pension contributions into net pay and relief at source pension schemes (Figures are in thousands)</strong></p><table><tbody><tr><td><p> </p></td><td><p>2014/15</p></td><td><p>2015/16</p></td><td><p>2016/17</p></td></tr><tr><td colspan="4"><p>Net Pay</p></td></tr><tr><td><p>Female</p></td><td><p>800</p></td><td><p>900</p></td><td><p>1,000</p></td></tr><tr><td><p>Male</p></td><td><p>300</p></td><td><p>300</p></td><td><p>300</p></td></tr><tr><td><p>Total</p></td><td><p>1,100</p></td><td><p>1,200</p></td><td><p>1,300</p></td></tr><tr><td colspan="4"><p>Relief at Source</p></td></tr><tr><td><p>Female</p></td><td><p>400</p></td><td><p>500</p></td><td><p>700</p></td></tr><tr><td><p>Male</p></td><td><p>300</p></td><td><p>300</p></td><td><p>400</p></td></tr><tr><td><p>Total</p></td><td><p>600</p></td><td><p>900</p></td><td><p>1,100</p></td></tr></tbody></table><p>Note: (1) Personal Allowances for the respective tax years: £10,000 in 2014/15, £10,600 in 2015/16 and £11,000 in 2016/17; (2) Figures are rounded to neared 100 thousand; (3) Figures by gender may not sum to total due to rounding</p><p>Source: Real Time Information and Survey of Personal Income Data for 2014/15, 2015/16 and 2016/17.</p><p> </p><p>There may be individuals who have both relief at source and net pay pension schemes. The relief at source pension schemes data only shows individuals who are part of an employer-sponsored or provided pension scheme.</p><p> </p><p>An estimate of the number of disabled people who earn less than the personal allowance and are contributing to a net pay pension scheme is not available. The relevant HM Revenue and Customs’ administrative data does not contain information on disability.</p><p> </p><p>An estimate for the number of taxpayers with relief at source pensions who fail to claim higher rate tax relief, and how much higher rate tax relief is unclaimed each year, is not available.</p> answering member printed Lord Young of Cookham grouped question UIN HL15963 HL15964 HL15965 question first answered 18/06/2019 15:32:43 answering member 57 label Biography information for Lord Young of Cookham
tabling member	4533 label Biography information for Baroness Altmann

1082399

registered interest
date	05/03/2019
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 how many employers have been asked to repay overpaid tax relief as a result of employers submitting pension contributions which incorrectly based their payments on the wrong assumption about whether the pension scheme used Relief at Source or Net Pay for administering tax relief.
tabling member printed	Baroness Altmann
uin	HL14236
answer	answer is ministerial correction date of answer 19/03/2019 answer text <p>Errors made by employers and pension providers have resulted in individuals receiving either no tax relief on their pension contributions, or receiving tax relief twice.</p><p> </p><p>In the Pension schemes newsletter 105 (November 2018), HMRC invited pension schemes who think that any of their members have been given the wrong amount of tax relief to email HMRC. HMRC would then work with them to help correct their tax position.</p><p> </p><p>HMRC is working with pension schemes and can’t give more detail of the dealing of these cases as this could prejudice future compliance activity.</p><p> </p> answering member printed Lord Bates question first answered 19/03/2019 13:10:54 answering member 1091 label Biography information for Lord Bates
tabling member	4533 label Biography information for Baroness Altmann

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

990459

registered interest
date	18/10/2018
answering body	Department for Work and Pensions
answering dept id	29
answering dept short name	Work and Pensions
answering dept sort name	Work and Pensions
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 steps they are taking to ensure that the Pensions Regulator will require trustees of net pay pension schemes to make provision for low earners to save in a relief at source scheme and do not enrol workers who would have to pay 25 per cent extra for their pensions.
tabling member printed	Baroness Altmann
uin	HL10792
answer	answer is ministerial correction date of answer 01/11/2018 answer text <p>Automatic enrolment is a great success story with more than 9.9 million workers enrolled into workplace pension saving and over 1.3 million employers meeting their duties to date.</p><p> </p><p>Under automatic enrolment the employer is responsible for putting in place a qualifying workplace pension scheme for their eligible workers. Employers have a choice, in the marketplace, of a number qualifying workplace pension schemes that can be used to fulfil their automatic enrolment duties; including the National Employment Savings Trust (NEST). NEST has no set-up costs, and a public service obligation to accept any employer who meets their scheme’s terms and conditions.</p><p> </p><p>The Pensions Regulator provides guidance to employers on choosing a pension scheme for their staff in order to discharge their statutory obligations under automatic enrolment. This provides information about the choice between net pay and relief at source schemes, and the implications of net pay schemes for employees who do not pay tax.</p> answering member printed Baroness Buscombe grouped question UIN HL10793 HL10794 HL10795 question first answered 01/11/2018 13:23:08 answering member 3349 label Biography information for Baroness Buscombe
tabling member	4533 label Biography information for Baroness Altmann

990460

registered interest
date	18/10/2018
answering body	Department for Work and Pensions
answering dept id	29
answering dept short name	Work and Pensions
answering dept sort name	Work and Pensions
hansard heading	Workplace Pensions: Tax Allowances
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government on what grounds they opted to automatically enrol low earners into a net pay pension scheme which forces them to pay 25 per cent more for their pension than they would do in a relief at source scheme.
tabling member printed	Baroness Altmann
uin	HL10793
answer	answer is ministerial correction date of answer 01/11/2018 answer text <p>Automatic enrolment is a great success story with more than 9.9 million workers enrolled into workplace pension saving and over 1.3 million employers meeting their duties to date.</p><p> </p><p>Under automatic enrolment the employer is responsible for putting in place a qualifying workplace pension scheme for their eligible workers. Employers have a choice, in the marketplace, of a number qualifying workplace pension schemes that can be used to fulfil their automatic enrolment duties; including the National Employment Savings Trust (NEST). NEST has no set-up costs, and a public service obligation to accept any employer who meets their scheme’s terms and conditions.</p><p> </p><p>The Pensions Regulator provides guidance to employers on choosing a pension scheme for their staff in order to discharge their statutory obligations under automatic enrolment. This provides information about the choice between net pay and relief at source schemes, and the implications of net pay schemes for employees who do not pay tax.</p> answering member printed Baroness Buscombe grouped question UIN HL10792 HL10794 HL10795 question first answered 01/11/2018 13:23:08 answering member 3349 label Biography information for Baroness Buscombe
tabling member	4533 label Biography information for Baroness Altmann

990461

registered interest
date	18/10/2018
answering body	Department for Work and Pensions
answering dept id	29
answering dept short name	Work and Pensions
answering dept sort name	Work and Pensions
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 steps they are taking to protect low earners from losing out on tax relief in automatic pension enrolment.
tabling member printed	Baroness Altmann
uin	HL10794
answer	answer is ministerial correction date of answer 01/11/2018 answer text <p>Automatic enrolment is a great success story with more than 9.9 million workers enrolled into workplace pension saving and over 1.3 million employers meeting their duties to date.</p><p> </p><p>Under automatic enrolment the employer is responsible for putting in place a qualifying workplace pension scheme for their eligible workers. Employers have a choice, in the marketplace, of a number qualifying workplace pension schemes that can be used to fulfil their automatic enrolment duties; including the National Employment Savings Trust (NEST). NEST has no set-up costs, and a public service obligation to accept any employer who meets their scheme’s terms and conditions.</p><p> </p><p>The Pensions Regulator provides guidance to employers on choosing a pension scheme for their staff in order to discharge their statutory obligations under automatic enrolment. This provides information about the choice between net pay and relief at source schemes, and the implications of net pay schemes for employees who do not pay tax.</p> answering member printed Baroness Buscombe grouped question UIN HL10792 HL10793 HL10795 question first answered 01/11/2018 13:23:08 answering member 3349 label Biography information for Baroness Buscombe
tabling member	4533 label Biography information for Baroness Altmann