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 printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member printed question first answered answering member label attachment file name title
tabling member	label

Search

1123759

registered interest
date	29/04/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Commerce: Tax Evasion
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Written Answer by Lord Young of Cookham on 25 April, what was the value of stock belonging to third parties seized from 14 fulfilment houses by HMRC; whether that stock has been, or will be, destroyed; and if not, what they intend to do with that stock.
tabling member printed	Lord Lucas
uin	HL15397
answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>HMRC does not record the values of goods seized from fulfilment houses. Goods have been seized where HMRC believes customs obligations have been contravened. This includes the inability of the fulfilment house to link the goods to an import declaration made to HMRC. Without this link, the value of the goods declared at import is unknown. HMRC will destroy all seized goods after an appropriate period of time has elapsed, unless the importer of the goods can demonstrate it is compliant.</p> answering member printed Lord Young of Cookham question first answered 13/05/2019 16:21:04 answering member 57 label Biography information for Lord Young of Cookham
tabling member	1879 label Biography information for Lord Lucas

1121595

registered interest
date	11/04/2019
answering body	Ministry of Housing, Communities and Local Government
answering dept id	7
answering dept short name	Housing, Communities and Local Government
answering dept sort name	Housing, Communities and Local Government
hansard heading	Local Government: Property Transfer
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether, when a local authority acts, for a fee, as a guarantor for a property transaction in which it has no other interest in a distant local authority the details of this transaction should be (1) available to the public, (2) reported in that authority's accounts, and (3) subject to permission from central government; and if so, how.
tabling member printed	Lord Lucas
uin	HL15246
answer	answer is ministerial correction date of answer 29/04/2019 answer text <p>The general power of competence is provided for in section 1 of the Localism Act 2011. It gives councils confidence in their legal capacity to act for communities and is designed to allow local authorities to innovate. Prior to the 2011 Act, local authorities could only do what Parliament had provided they could do – local authorities were given discrete, often narrowly defined powers. The general power of competence was provided on the basis that local authorities would be able to do anything that an individual with full capacity might do, other than that which is specifically prohibited, with some limitations. Section 1 of the Localism Act 2011 also builds on existing powers to charge and to trade. If a local authority wishes to trade for a commercial purpose, this must be carried out through a company. Anyone has a right to request information from a public authority, including a company that is wholly owned by a public authority.</p><p>If a local authority receives a fee for services that it provides it will need to ensure that those transactions are accurately reflected in the annual financial accounts, which it is required to complete. The annual accounts should reflect requirements of the relevant accounting and reporting framework. Proper accounting practices for local authorities are set by the Chartered Institute of Public Finance and Accountancy (CIPFA). Local authorities also need to comply with legislative requirements set out in statute. One specific requirement that local authorities are required to include in their accounts concerns related party transactions. These items should be shown as a disclosure note which supplements the core financial statements. However, it will only be disclosed where the transactions are material. In addition, local authorities complete annual statistical returns of their expenditure which are submitted to MHCLG. These returns should include all income that a local authority receives throughout the year including fees and charges. The RO forms for 2017/18 can be found at the following link: <a href="https://www.gov.uk/government/statistics/local-authority-revenue-expenditure-and-financing-england-2017-to-2018-individual-local-authority-data-outturn" target="_blank">https://www.gov.uk/government/statistics/local-authority-revenue-expenditure-and-financing-england-2017-to-2018-individual-local-authority-data-outturn</a>.</p><p>If a local authority provides a service using their general power of competence, they are not required to seek permission from central Government. The Secretary of State has powers to limit local authorities use of the general power of competence, subject to Parliamentary approval of an Order.</p> answering member printed Lord Bourne of Aberystwyth question first answered 29/04/2019 15:35:59 answering member 4282 label Biography information for Lord Bourne of Aberystwyth attachment 1 file name 190429 RS2017-18 data by LA revised - HL15246.xlsx title The RO forms 2017/18
tabling member	1879 label Biography information for Lord Lucas

1121596

registered interest
date	11/04/2019
answering body	Ministry of Housing, Communities and Local Government
answering dept id	7
answering dept short name	Housing, Communities and Local Government
answering dept sort name	Housing, Communities and Local Government
hansard heading	Local Government: Borrowing
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government when a local authority borrows via the Public Works Loan Board to invest in commercial property principally in order to make a margin to help finance expenditure, what rules set out how this should be disclosed in their accounts; and what permissions they require from central government to borrow such money for such an investment.
tabling member printed	Lord Lucas
uin	HL15247
answer	answer is ministerial correction date of answer 29/04/2019 answer text <p>The Prudential Framework allows local authorities to borrow without Government consent, subject to being satisfied they can afford to service the costs of borrowing through available resources.The decision making process for capital investment and borrowing decisions is devolved to the local authority. Central Government’s responsibility in this area is to set the framework which local authorities operate within.</p><p>Whilst local authorities determine their own capital programmes, legislation states that local authorities have to have regard to The Prudential Code which is issued and updated by the Chartered Institute of Public Finance and Accountancy (CIPFA). The prudential framework is designed to ensure that the capital expenditure plans of a local authority, including commercial property investments, are affordable, prudent and sustainable. This will include the setting of a number of prudential indicators relating to affordable borrowing levels which have to be approved by full council every year.</p><p>To further support the Prudential Framework, last year we updated The Statutory Guidance on Local Authority Investments. It was updated with the intention of ensuring that local authorities take investment decisions after careful consideration of risk and proportionality, including the potential benefits. The Guidance can be viewed using the link (attached) below: <br><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/678866/Guidance_on_local_government_investments.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/678866/Guidance_on_local_government_investments.pdf</a></p><p>When accounting for investments in commercial property, local authorities are required to comply with proper accounting practices, which are updated annually by CIPFA through their Code of Practice on Local Authority Accounting. The Code interprets international financial reporting standards for application by local authorities in a way that is consistent with the specific legislative requirements of the sector.</p> answering member printed Lord Bourne of Aberystwyth question first answered 29/04/2019 15:40:24 answering member 4282 label Biography information for Lord Bourne of Aberystwyth attachment 1 file name 190429 Guidance_on_local_government_investments - HL15247.pdf title Guidance
tabling member	1879 label Biography information for Lord Lucas

1121597

registered interest
date	11/04/2019
answering body	Ministry of Housing, Communities and Local Government
answering dept id	7
answering dept short name	Housing, Communities and Local Government
answering dept sort name	Housing, Communities and Local Government
hansard heading	Local Government: Audit
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what rules apply to the setting of a level of materiality in local authority audits; who enforces those rules; and whether a level of materiality in excess of ten per cent of a council’s annual turnover is unusual.
tabling member printed	Lord Lucas
uin	HL15248
answer	answer is ministerial correction date of answer 24/04/2019 answer text <p>Local authority auditors are required to comply with International Auditing Standards (IAS) when they set materiality thresholds for local authority audits. IAS 320 states that the auditor's determination of materiality is a matter of professional judgement and it explains that misstatements, including omissions, are considered to be material if they, individually or in the aggregate, could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements</p><p><br> It is not our role to make a judgement on whether the materiality level set by an auditor is unusual or not. However, when setting the materiality level, the auditor should ensure their judgement is justified transparently including a demonstration of how they have designed their audit work to suit the structure and operations of local authorities</p><p><br> If a person wants to make a complaint about the work of an auditor, in the first instance they should complain directly to the senior audit partner using the firm's complaint processes. Auditors are obligated to consider all complaints. Following that, if the complaint is not resolved, further escalation can be made to the auditor's Responsible Supervisory Body (RSB).</p> answering member printed Lord Bourne of Aberystwyth question first answered 24/04/2019 12:43:29 answering member 4282 label Biography information for Lord Bourne of Aberystwyth
tabling member	1879 label Biography information for Lord Lucas

1121598

registered interest
date	11/04/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Commerce
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many fulfilment houses had stock seized by Her Majesty's Revenue and Customs in the last 12 months.
tabling member printed	Lord Lucas
uin	HL15249
answer	answer is ministerial correction date of answer 25/04/2019 answer text <p>In the year ending 31 December 2018, HM Revenue and Customs seized stock belonging to third parties from 14 fulfilment houses.</p> answering member printed Lord Young of Cookham question first answered 25/04/2019 10:50:11 answering member 57 label Biography information for Lord Young of Cookham
tabling member	1879 label Biography information for Lord Lucas

1121599

registered interest
date	11/04/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT: Tax Evasion
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many notices of joint and several liability were issued in the last 12 months in respect of VAT evasion by overseas sellers; and how much stock was seized as a result.
tabling member printed	Lord Lucas
uin	HL15250
answer	answer is ministerial correction date of answer 25/04/2019 answer text <p>In the year ending 31 December 2018, HM Revenue and Customs issued 3,827 notices of joint and several liability to online marketplaces. These inform the online marketplace that it could be held jointly liable for an overseas seller’s future unpaid VAT. In the vast majority of cases, the receipt of a notice results in the online marketplace removing that seller from its platform. Seizure of stock takes place under separate powers.</p> answering member printed Lord Young of Cookham question first answered 25/04/2019 10:49:43 answering member 57 label Biography information for Lord Young of Cookham
tabling member	1879 label Biography information for Lord Lucas

1087541

registered interest
date	12/03/2019
answering body	Department for Transport
answering dept id	27
answering dept short name	Transport
answering dept sort name	Transport
hansard heading	Dartford-Thurrock Crossing: Tolls
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 Sugg on 11 March (HL14007), what investigations they make into the reasons why the Dart Charge payment has not been made when communicating with those who have defaulted on such a payment; and what options they are considering to improve compliance with the payment of that charge.
tabling member printed	Lord Lucas
uin	HL14462
answer	answer is ministerial correction date of answer 25/03/2019 answer text <p>Highways England is able to consider reasons for non-compliance when customers opt to challenge their Penalty Charge Notices (PCNs) through the relevant representations process. Highways England considers the reasons presented on a case by case basis. If the representation is rejected, the customer may appeal that decision through the Traffic Penalty Tribunal.</p><p>The current compliance rate is 95 per cent, demonstrating that the vast majority of customers are using the scheme successfully. Highways England undertakes a variety of measures to enable and encourage compliance, providing a range of payment options, including pre-pay accounts; allowing for payment up to midnight the day after a crossing is made; and allowing an additional 14 days for payment for first time offences. In addition, it also has a comprehensive signage strategy which includes the use of advance directional signs, variable message signs and safety signs. This is reinforced by public communications campaigns to inform drivers, both in the UK and overseas, about the payment arrangements and the road layout.</p> answering member printed Baroness Sugg question first answered 25/03/2019 14:26:03 answering member 4584 label Biography information for Baroness Sugg
tabling member	1879 label Biography information for Lord Lucas

1086367

registered interest
date	11/03/2019
answering body	Department of Health and Social Care
answering dept id	17
answering dept short name	Health and Social Care
answering dept sort name	Health and Social Care
hansard heading	Gender Dysphoria: Children
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 Blackwood of North Oxford on 11 March (HL14006), for how long the Longitudinal Outcomes of Gender Identity in Children study will continue to accept new cases; whether the study has been funded to enable it to include all eligible children; if not, how many such children are expected to be (1) included, and (2) not included; and how the choice will be made.
tabling member printed	Lord Lucas
uin	HL14400
answer	answer is ministerial correction date of answer 25/03/2019 answer text <p>The study will start in June 2019 and aims to recruit all 638 eligible children and young people over 18 months. Should the study fail to meet recruitment targets, the possibility of extending this period beyond six months will be reviewed.</p><p>In order for children and young people to take part in the study they must be aged 3-13 years at the time of referral to the United Kingdom’s Gender Identity Development Service, have parental consent, have English language comprehension and live in the UK.</p> answering member printed Baroness Blackwood of North Oxford question first answered 25/03/2019 14:21:56 answering member 4019 label Biography information for Baroness Blackwood of North Oxford
tabling member	1879 label Biography information for Lord Lucas

1077086

registered interest
date	25/02/2019
answering body	Department of Health and Social Care
answering dept id	17
answering dept short name	Health and Social Care
answering dept sort name	Health and Social Care
hansard heading	Gender Dysphoria: Children
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what consideration they have given to ensuring all children under the age of 18 who have been referred to the Tavistock and Portman NHS Foundation Trust’s Gender Identity Development Service in respect of possible gender dysphoria or reassignment participate in an independent long-term study to improve the understanding of such conditions, possible courses of treatment and support for such children.
tabling member printed	Lord Lucas
uin	HL14006
answer	answer is ministerial correction date of answer 11/03/2019 answer text <p>The Tavistock and Portman NHS Foundation Trust has been awarded a research grant by the National Institute for Health Research to fund a LOGIC study (Longitudinal Outcomes of Gender Identity in Children) that will follow up children and young people aged 13 years and under referred to the Gender Identity Development Service (GIDS). This will look at outcomes with regard to young people’s physical health, quality of life and psychological wellbeing. The United Kingdom GIDS is the largest such service in the world and this combined with the increase in referrals in recent years means that it is uniquely positioned to undertake research of this kind.</p><p>The research will importantly investigate outcomes over time, whether children and young people and their families remain in contact with NHS services or not. This thereby investigates outcomes for the entire cohort, encompassing those in receipt of physical (hormone/endocrine) treatments and those not receiving such interventions. The findings generated from this research will help address important gaps in the evidence, enabling services to provide better and more individualized care, benefiting patients and their families.</p> answering member printed Baroness Blackwood of North Oxford question first answered 11/03/2019 15:18:45 answering member 4019 label Biography information for Baroness Blackwood of North Oxford
tabling member	1879 label Biography information for Lord Lucas

1077087

registered interest
date	25/02/2019
answering body	Department for Transport
answering dept id	27
answering dept short name	Transport
answering dept sort name	Transport
hansard heading	Dartford-Thurrock Crossing: Tolls
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 Sugg on 21 February (HL13555), in the period 30 November 2014 to 31 December 2018 (1) what was the total amount received as a result of people paying the Dart Charge correctly and on time, (2) what was the total gross amount of penalties, following any discount for early payment, incurred by the 11,058,152 people who did not make the payment correctly, and (3) of those 11,058,152 people, how many (a) paid using the discount, (b) paid the full penalty without requiring bailiff action, and (c) required bailiff action to recover the debt; and what was the amount recovered through each of these means.
tabling member printed	Lord Lucas
uin	HL14007
answer	answer is ministerial correction date of answer 11/03/2019 answer text <p>The total amount received as a result of people paying the Dart Charge correctly and within the required time-frame to comply with the scheme order between 30 November 2014 and 31 December 2018 is approximately £424 million.</p><p> </p><p>The total revenue received from enforcement activity is recorded in the Dartford Thurrock River Crossing audited accounts, published annually.</p><p> </p><p>Enforcement revenue includes Penalty Charge Notices paid, including at the discounted rate, and revenue from bailiff action. Information on the breakdown of enforcement revenue is being withheld because it would be prejudicial to the effective conduct of public affairs, insofar as it could reduce the effectiveness of enforcement activity and reduce compliance rates.</p> answering member printed Baroness Sugg question first answered 11/03/2019 16:43:26 answering member 4584 label Biography information for Baroness Sugg
tabling member	1879 label Biography information for Lord Lucas