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758066

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Cultural Heritage: Capital Taxes
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of inheritance tax and capital gains tax exemptions for heritage assets.
tabling member constituency	Rhondda
tabling member printed	Chris Bryant
uin	9162
answer	answer is ministerial correction date of answer 11/09/2017 answer text The estimated cost of the inheritance tax exemption for heritage assets can be found at: <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> The cost of the capital gains tax exemption for heritage assets is not available.<p> </p><p>The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.</p><p> </p><p>The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Pre-eminent objects s.31(1)(a)IHTA and (aa)</p></td><td><p>Land s.31(1)(b)IHTA</p></td><td><p>Buildings &amp; amenity land s.31(1)(c) and (d) IHTA</p></td><td><p>Historically associated objects s.31(1)(e)IHTA</p></td></tr><tr><td><p>2007/08</p></td><td><p>12</p></td><td><p>3</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2008/09</p></td><td><p>9</p></td><td><p>0</p></td><td><p>2</p></td><td><p>1</p></td></tr><tr><td><p>2009/10</p></td><td><p>10</p></td><td><p>1</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2010/11</p></td><td><p>9</p></td><td><p>1</p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p>2011/12</p></td><td><p>7</p></td><td><p>2</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2012/13</p></td><td><p>8</p></td><td><p>2</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013/14</p></td><td><p>8</p></td><td><p>2</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2014/15</p></td><td><p>6</p></td><td><p>0</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2015/16</p></td><td><p>14</p></td><td><p>2</p></td><td><p>1</p></td><td><p>0</p></td></tr><tr><td><p>2016/17</p></td><td><p>16</p></td><td><p>0</p></td><td><p>2</p></td><td><p>0</p></td></tr></tbody></table><p> </p><p>Sixteen people within HMRC are involved in ensuring undertakings are adhered to.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9165 9294 question first answered 11/09/2017 15:57:28 answering member 3935 label Biography information for Mel Stride
tabling member	1446 label Biography information for Sir Chris Bryant

417128

registered interest
date	07/09/2015
answering body	Attorney General
answering dept id	88
answering dept short name	Attorney General
answering dept sort name	Attorney General
hansard heading	Attorney General: Carbon Emissions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Attorney General, how much the Law Officers' Departments spent on carbon offsetting in each of the last three years; and to which companies payments in respect of carbon offsetting were made in each such year.
tabling member constituency	Shipley
tabling member printed	Philip Davies
uin	9162
answer	answer is ministerial correction date of answer 14/09/2015 answer text <p>The Crown Prosecution Service (CPS) has participated in carbon offsetting resulting from air travel. However, it has not kept central records of expenditure in respect of carbon offsetting in the last three years and to provide this information would incur a disproportionate cost.</p><p>The Government Legal Department has spent £171.28 on carbon offsetting over the last 3 financial years. In 2012-13, £42.13 was paid South Pole Holding AG and in 2013-14 £129.15 was paid to Carbon Footprint Ltd. The companies paid were those who won the e-auctions to provide Certified Emissions Reductions (CERs) held by Crown Commercial Services in each of the years identified.</p><p>The Serious Fraud Office (SFO) has spent £153 towards carbon offsetting over the last three years through Crown Commercial Services carbon offsetting arrangements. In 2013, £79 was paid for Fujian Wind power for 116 CERS (Certified Emission Reductions) and £74 to EDF for 104 CERS in January 2014.</p><p>The Attorney General’s Office and HM Crown Prosecution Service Inspectorate have not incurred any expenditure on carbon offsetting over the past three years.</p><p> </p> answering member constituency South Swindon answering member printed Robert Buckland question first answered 14/09/2015 16:30:45 answering member 4106 label Biography information for Sir Robert Buckland
tabling member	1565 label Biography information for Sir Philip Davies