Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed question first answered answering member label
tabling member	label

Search

1006875

	registered interest
	date	14/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Treasury: Energy
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the quantity was of (a) electricity and (b) natural gas used by (i) HMRC, (ii) the Valuations Office Agency and (iii) the Bank of England in each of the last three years for which figures are available.
	tabling member constituency	Cumbernauld, Kilsyth and Kirkintilloch East
	tabling member printed	Stuart C. McDonald
	uin	191435
	answer	answer is ministerial correction date of answer 23/11/2018 answer text <p>The quantities of electricity and natural gas used by HMRC, the Valuations Office Agency and the Bank of England during 2015-16, 2016-17 and 2017-18 are shown in the table below.</p><p> </p><p> </p><table><tbody><tr><td><p>Department</p></td><td><p>2015-16</p></td><td><p>2016-17</p></td><td><p>2017-18</p></td></tr><tr><td><p>HMRC</p></td><td><p>Electricity (kWh)</p></td><td><p>131,609,522</p></td><td><p>121,652,717</p></td><td><p>118,800,248</p></td></tr><tr><td><p>Gas (kWh)</p></td><td><p>127,762,062</p></td><td><p>120,395,843</p></td><td><p>116,023,372</p></td></tr><tr><td><p>VOA</p></td><td><p>Electricity (kWh)</p></td><td><p>1,889,340</p></td><td><p>2,615,620</p></td><td><p>2,152,840</p></td></tr><tr><td><p> </p></td><td><p>Gas (kWh)</p></td><td><p>1,667,922</p></td><td><p>1,339,405</p></td><td><p>1,172,962</p></td></tr><tr><td><p>Bank of England</p></td><td><p>Electricity (kWh)</p></td><td><p>34,912,704</p></td><td><p>37,030,738</p></td><td><p>35,511,277</p></td></tr><tr><td><p>Gas (kWh)</p></td><td><p>17,068,773</p></td><td><p>15,366,608</p></td><td><p>18,467,814</p></td></tr></tbody></table> answering member constituency Central Devon answering member printed Mel Stride question first answered 23/11/2018 14:47:54 answering member 3935 label Biography information for Mel Stride
	tabling member	4393 label Biography information for Stuart C McDonald

1007007

	registered interest
	date	14/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much revenue has accrued to the public purse since 2011 from preventing individuals and companies using accounting derecognition rules in relation to loans and derivatives to avoid paying corporation tax.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	191458
	answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>Legislation was introduced with effect from 6 December 2010 to address avoidance schemes under which profits were said to fall out of account, or tax relief for losses were claimed, as a result of the way in which financial assets were recognised in accounts. Since that date, existing schemes have been unwound and there have been no further known iterations of these schemes. The measure has therefore been successful in protecting revenues, but it is not possible to say how much would otherwise have been lost.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/11/2018 15:35:42 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1007010

	registered interest
	date	14/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much revenue has accrued to the public purse since 2011 through the prevention of tax avoidance resulting from the creation for corporate investors of a credit for UK tax where no tax has been paid.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	191459
	answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>Legislation was introduced with effect from 27 February 2012 to address a tax avoidance scheme which sought to obtain tax credits for a corporate investor in relation to distributions made by an Authorised Investment Fund where no underlying tax had in fact been suffered. Separately, legislation was introduced with effect from 15 September 2011 to address tax avoidance which sought to obtain a tax advantage in relation to manufactured overseas dividends, involving claims to repay or set-off withholding tax which had not actually been suffered.</p><p> </p><p>Since these measures were introduced, there have been no known further iterations of these avoidance schemes. They have therefore been successful in protecting revenues, but it is not possible to say how much would otherwise have been lost.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/11/2018 15:49:21 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1007013

	registered interest
	date	14/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much revenue has accrued to the public purse since 2011 from enabling HMRC to require a security from employers where there is a serious risk that tax due under PAYE or class 1 NICs will go unpaid.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	191460
	answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>HMRC do not measure revenue accruals from Security payments relating to PAYE and/or NICs as this type of intervention is a deposit in absolute terms, which is either used against unpaid liabilities as may be appropriate, or returned to the customer once the risk of non- payment has been reasonably mitigated; therefore the deposits are not additional monies outside of any such liability.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/11/2018 15:55:36 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1007014

	registered interest
	date	14/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much revenue has accrued to the public purse since 2011 from the (a) introduction of anti-avoidance measures which have modified tax rules that apply to overseas life insurance companies and (b) application of the transfer of business rules when non-profit business is transferred to a non-EEA country.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	191461
	answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>Legislation was introduced following the 2010 Summer Budget to counter an avoidance scheme involving the transfer of insurance business with unrecognised profits. HM Revenue and Customs (HMRC) is not aware of any instances of this avoidance entered into after the legislation was announced, but it is not possible to say how much tax would otherwise have been lost.</p><p>The changes referred to in the question relating to overseas life insurance companies and to transfers of business to non-EEA countries, also proposed in the 2010 Summer Budget, were not anti-avoidance measures. Subsequently Ministers decided not proceed with these measures so HMRC and industry could focus on the substantial changes to the tax rules for life insurance companies introduced in Finance Act 2012.</p><p> </p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/11/2018 15:52:56 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1007030

	registered interest
	date	14/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much revenue has accrued to the public purse since 2013 from the introduction of anti-avoidance measures related to the introduction of a General Anti-Abuse Rule.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	191462
	answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>The General Anti-Abuse Rule (GAAR), introduced in 2013, is expected to raise £235m. The success of the GAAR should not be measured by how much it is expected to raise or the number of times the rule has been invoked.</p><p> </p><p>The principle purpose of the GAAR is to deter taxpayers from entering into abusive tax arrangements in the first place, and initial evidence suggests that GAAR is having this effect. Before HMRC can use the GAAR, it must first refer the case to the GAAR Advisory Panel, an external body separate to HMRC. To date the GAAR Advisory Panel has agreed with HMRC’s view on all cases referred to them. Their opinions are published on GOV.UK.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/11/2018 15:42:11 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1006873

	registered interest
	date	14/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what progress has been made on implementing the pilot system for VAT ahead of the introduction of the Making Tax Digital regime in April 2019.
	tabling member constituency	East Londonderry
	tabling member printed	Mr Gregory Campbell
	uin	191318
	answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>In October HMRC opened the pilot to around half a million businesses which meet the initial eligibility criteria. This means that around half of businesses with turnover above the VAT threshold will be able to join the new service now, and begin familiarising themselves with it, with further businesses eligible to join shortly.</p><p><strong> </strong></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/11/2018 15:59:24 answering member 3935 label Biography information for Mel Stride
	tabling member	1409 label Biography information for Mr Gregory Campbell