Linked Data API

Show Search Form

Search Results

1064412
star this property registered interest false more like this
star this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Inheritance Tax more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, what estimate his Department has made of (a) the number of beneficiaries of the main residence nil rate band of Inheritance Tax exemption in 2018, (b) where those beneficiaries are located and (c) what is the average income of those beneficiaries was. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 223937 more like this
star this property answer
answer
star this property is ministerial correction true more like this
star this property date of answer less than 2019-02-25more like thismore than 2019-02-25
unstar this property answer text <p>I refer the Hon. Member to the answer that I gave on <ins class="ministerial">6 March</ins> <del class="ministerial">26 February</del> 2018 to the Hon. Member for Leeds West for the number of beneficiaries of the main residence nil rate band.</p><p> </p><p>Estimates of the location and average income of beneficiaries of the main residence nil rate band in 2018 are not readily available and could only be provided at a disproportionate cost.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-02-25T17:20:11.02Zmore like thismore than 2019-02-25T17:20:11.02Z
star this property question first ministerially corrected
less than 2019-03-19T13:21:59.553Zmore like thismore than 2019-03-19T13:21:59.553Z
unstar this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property previous answer version
104359
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1064410
star this property registered interest false more like this
star this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Agriculture: Inheritance Tax more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how many claims qualified for Inheritance Tax exemption on agricultural property in 2018; what the location was of claim; and what the average income was of the recipients. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 223935 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-02-25more like thismore than 2019-02-25
unstar this property answer text <p>Claims qualified for Inheritance Tax exemption on agricultural property relief (APR) and business property relief (BPR) in 2018/19 are currently unavailable.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property grouped question UIN 223941 more like this
star this property question first answered
less than 2019-02-25T17:40:15.043Zmore like thismore than 2019-02-25T17:40:15.043Z
unstar this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1064413
star this property registered interest false more like this
star this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Enterprise Management Incentives more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how many claims were made for Income Tax relief under the Enterprise Management Scheme in 2018; what the average amount was of those claim; how many claims were made in each region; and what the average income was of the claimants. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 223938 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-03-01more like thismore than 2019-03-01
unstar this property answer text <p>HMRC publishes annual statistics on Employee Share Schemes which are available here: <a href="https://www.gov.uk/government/collections/employee-share-schemes-statistics#national-statistics" target="_blank">https://www.gov.uk/government/collections/employee-share-schemes-statistics#national-statistics</a></p><p> </p><p>The latest data is for 2016-17 in which 7,000 employees exercised Enterprise Management Incentives options with an estimated cost of income tax relief of £190m. The estimated average income tax relief is therefore £27,000 per employee.</p><p> </p><p>Information on employees’ region and income is not readily available as it is not collected as part of Enterprise Management Incentives returns. This information could only be calculated with disproportionate cost.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-03-01T14:26:39.227Zmore like thismore than 2019-03-01T14:26:39.227Z
unstar this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1064414
star this property registered interest false more like this
star this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Enterprise Management Incentives more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how many claims were made for National Insurance tax relief under the Enterprise Management Scheme in 2018, what the average amount was of those claims; how many claims were made in each region; and what the average income was of the claimants. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 223939 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-03-01more like thismore than 2019-03-01
unstar this property answer text <p>HMRC publishes annual statistics on Employee Share Schemes which are available here: <a href="https://www.gov.uk/government/collections/employee-share-schemes-statistics#national-statistics" target="_blank">https://www.gov.uk/government/collections/employee-share-schemes-statistics#national-statistics</a></p><p> </p><p>The latest data is for 2016-17 in which 7,000 employees exercised Enterprise Management Incentives options with an estimated cost of relief of National Insurance Contributions of £90m. The estimated average relief on National Insurance Contributions is therefore £13,000 per employee.</p><p> </p><p>Information on employees’ region and income is not readily available as it is not collected as part of Enterprise Management Incentives returns. This information could only be calculated with disproportionate cost.</p><p> </p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-03-01T14:24:16.317Zmore like thismore than 2019-03-01T14:24:16.317Z
unstar this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1064415
star this property registered interest false more like this
star this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Patents: Corporation Tax more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how many claims were been made for Patent Box corporation tax relief, what the average amount was of those claims; and which companies made those claims. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 223940 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-02-25more like thismore than 2019-02-25
unstar this property answer text <p>The latest National Statistics on usage of the Patent Box were published on 27 September 2018 and can be found at:</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/742811/Patent_Box_Statistics_2015-16_and_2016-17_partial.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/742811/Patent_Box_Statistics_2015-16_and_2016-17_partial.pdf</a></p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-02-25T17:27:45.673Zmore like thismore than 2019-02-25T17:27:45.673Z
unstar this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1064416
star this property registered interest false more like this
star this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Inheritance Tax more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how many claims were made for Inheritance Tax relief on business assets in 2018, what the average amount was of those claims; and what the average income was of the claimants. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 223941 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-02-25more like thismore than 2019-02-25
unstar this property answer text <p>Claims qualified for Inheritance Tax exemption on agricultural property relief (APR) and business property relief (BPR) in 2018/19 are currently unavailable.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property grouped question UIN 223935 more like this
star this property question first answered
less than 2019-02-25T17:40:15.08Zmore like thismore than 2019-02-25T17:40:15.08Z
unstar this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1064417
star this property registered interest false more like this
star this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Investment Income: Tax Allowances more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how many claims were made for Personal Dividend Allowance relief in 2018, what the average amount was of those claims; and what the average income was of the claimants. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 223942 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-03-01more like thismore than 2019-03-01
unstar this property answer text <p>HMRC publishes the estimated cost of tax reliefs annually and these can be found here: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>.</p><p> </p><p>The dividend allowance was introduced in April 2016, operates on a tax year basis, and was set at £2,000 in 2018-19. Individuals do not need to claim for the allowance, as the Dividend Allowance is available to everyone with dividend income.</p><p> </p><p>HMRC projects the dividend allowance to cost the Exchequer £695 million in 2018-19, with 5.09 million individuals benefitting. The median tax relief per beneficiary is projected to be £125 in 2018-19. The median income of those benefitting from the dividend allowance in 2018-19 is projected to be £35,000.</p><p> </p><p>These estimates are based on the 2015-16 Survey of Personal Incomes (<a href="https://en.wikipedia.org/wiki/SPI" target="_blank">SPI</a>), projected to 2018-19 using economic assumptions consistent with the office for Budget Responsibility’s November 2018 Economic and Fiscal Outlook.</p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-03-01T14:21:55.953Zmore like thismore than 2019-03-01T14:21:55.953Z
unstar this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
1064421
star this property registered interest false more like this
star this property date remove filter
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Enterprise Investment Scheme more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how many claims were made under the Enterprise Investment Scheme in 2018, and what the average income was of the claimants. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 223946 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-03-01more like thismore than 2019-03-01
unstar this property answer text <p>HMRC publishes annual reports on the number of investors claiming tax relief under the Enterprise Investment Scheme. Information for the tax year 2016-17 can be found in Table 8.5 here:</p><p><a href="https://www.gov.uk/government/statistics/enterprise-investment-scheme-seed-enterprise-investment-scheme-and-social-investment-tax-relief-statistics-may-2018" target="_blank">https://www.gov.uk/government/statistics/enterprise-investment-scheme-seed-enterprise-investment-scheme-and-social-investment-tax-relief-statistics-may-2018</a></p><p> </p><p>Information for the tax year 2017-18 will be published in May 2019. Information for the tax year 2018-19 will not be available until 2020.</p><p> </p><p>Information about the average income of the claimants is only available at disproportionate cost.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride remove filter
star this property question first answered
less than 2019-03-01T14:22:49.923Zmore like thismore than 2019-03-01T14:22:49.923Z
unstar this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this