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385207

	registered interest
	date	23/06/2015
	answering body	Department for Communities and Local Government
	answering dept id	7
	answering dept short name	Communities and Local Government
	answering dept sort name	Communities and Local Government
	hansard heading	Change of Use
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government whether permitted development rights on the conversion of offices to residential premises, due to expire in May 2016, are to be extended beyond that date.
	tabling member printed	Lord Campbell-Savours
	uin	HL757
	answer	answer is ministerial correction date of answer 30/06/2015 answer text <p>I refer the noble Lord to the Written Ministerial Statement of 26 March 2015, HLWS487, where we made it clear that we would keep under review the case for extending the office to residential permitted development rights, which are helping provide much needed new homes on brownfield land. This remains the case.</p><p> </p> answering member printed Baroness Williams of Trafford question first answered 30/06/2015 15:19:46 answering member 4311 label Biography information for Baroness Williams of Trafford
	tabling member	499 label Biography information for Lord Campbell-Savours

381593

	registered interest
	date	16/06/2015
	answering body	Cabinet Office
	answering dept id	53
	answering dept short name	Cabinet Office
	answering dept sort name	Cabinet Office
	hansard heading	Life Peers
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government whether the proportionality objective on appointments to the House of Lords as set out in the agreement made by the governing parties in the 2010–15 Coalition agreement remains an objective for Her Majesty's Government over the next five years.
	tabling member printed	Lord Campbell-Savours
	uin	HL509
	answer	answer is ministerial correction date of answer 23/06/2015 answer text <p>Appointments are a matter for the Prime Minister. Any appointments will be vetted for propriety by the House of Lords Appointments Commission.</p> answering member printed Baroness Stowell of Beeston grouped question UIN HL371 HL372 HL373 question first answered 23/06/2015 16:19:32 answering member 4205 label Biography information for Baroness Stowell of Beeston
	tabling member	499 label Biography information for Lord Campbell-Savours

169311

	registered interest
	date	10/12/2014
	answering body	Department for Transport
	answering dept id	27
	answering dept short name	Transport
	answering dept sort name	Transport
	hansard heading	M4
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government whether documentation held by the Highways Agency on the M4 junctions smart motorway proposals includes any reference to the charging of motorists within those junctions.
	tabling member printed	Lord Campbell-Savours
	uin	HL3597
	answer	answer is ministerial correction date of answer 16/12/2014 answer text <p>In order to make sure that the local community and road users have the opportunity to understand and comment on our proposals for the M4 Junctions 3 to 12 smart motorway scheme, we are undertaking a public consultation which will end on 21 December 2014.</p><p> </p><p>The proposals do not include any reference to the charging of motorists, and therefore is not included in any of the documentation.</p><p> </p> answering member printed Baroness Kramer question first answered 16/12/2014 13:18:42 answering member 1557 label Biography information for Baroness Kramer
	tabling member	499 label Biography information for Lord Campbell-Savours

223444

	registered interest
	date	24/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government whether they will list all the exemptions from inheritance tax.
	tabling member printed	Lord Campbell-Savours
	uin	HL5197
	answer	answer is ministerial correction date of answer 04/03/2015 answer text <p>A full list of all inheritance tax reliefs and exemptions was published by the Office of Tax Simplification as part of their review into tax reliefs<sup><sup>[1]</sup></sup>.</p><p> </p><p> </p><p> </p><p>The list is as follows:</p><p> </p><p> </p><p> </p><table><tbody><tr><td><p>Relief/exemption title</p></td></tr><tr><td><p>A&amp;M trusts, Bereaved Minor Trusts, 18-25 Trusts, Pre-78 Protective Trusts, Pre-81 Disabled Trusts and Employee Benefit Trusts</p></td></tr><tr><td><p>Acceptance in Lieu</p></td></tr><tr><td><p>Agricultural property relief</p></td></tr><tr><td><p>Allowance for other tax liabilities</p></td></tr><tr><td><p>Alternatively secured pension funds - deferral of charge</p></td></tr><tr><td><p>Annual exempt amount (£3,000)</p></td></tr><tr><td><p>Armed forces - death in service</p></td></tr><tr><td><p>Armed forces - medals and decorations for gallantry or valour</p></td></tr><tr><td><p>Business property relief</p></td></tr><tr><td><p>Cash options under approved annuity schemes</p></td></tr><tr><td><p>Changes to the deceased's estate</p></td></tr><tr><td><p>Charge on participators in close companies</p></td></tr><tr><td><p>Chevening Estate &amp; Apsley House</p></td></tr><tr><td><p>Co-morientes (simultaneous deaths)</p></td></tr><tr><td><p>Compensation paid to Nazi victims</p></td></tr><tr><td><p>Conditional exemption</p></td></tr><tr><td><p>Conditional exemption and relevant property trusts</p></td></tr><tr><td><p>Corporation sole</p></td></tr><tr><td><p>Dispositions allowable for income tax</p></td></tr><tr><td><p>Dispositions for benefit of employees</p></td></tr><tr><td><p>Dispositions for maintenance of family</p></td></tr><tr><td><p>Dispositions in respect of pension benefits</p></td></tr><tr><td><p>Dispositions in respect of pensions</p></td></tr><tr><td><p>Dispositions not intended to provide gratuitous benefit</p></td></tr><tr><td><p>Double charges relief</p></td></tr><tr><td><p>Double taxation agreements</p></td></tr><tr><td><p>Employee-ownership trusts</p></td></tr><tr><td><p>Estate duty on gifts to the nation</p></td></tr><tr><td><p>Estate duty transitional</p></td></tr><tr><td><p>Excluded property</p></td></tr><tr><td><p>Exclusion of benefit reserved by donor</p></td></tr><tr><td><p>Expenses occurred abroad</p></td></tr><tr><td><p>Failed PETs gifted for national purposes</p></td></tr><tr><td><p>Fall in value relief for transfers within 7 years of death</p></td></tr><tr><td><p>Foreign armed forces pay and moveable property</p></td></tr><tr><td><p>Foreign currency accounts</p></td></tr><tr><td><p>Foreign-owned works of art</p></td></tr><tr><td><p>Funeral expenses</p></td></tr><tr><td><p>Gifts for national purposes</p></td></tr><tr><td><p>Gifts of land to housing associations</p></td></tr><tr><td><p>Gifts on marriage and civil partnership</p></td></tr><tr><td><p>Gifts to charities</p></td></tr><tr><td><p>Gifts to political parties</p></td></tr><tr><td><p>Government savings of persons domiciled in the Channel Islands or the Isle of Man</p></td></tr><tr><td><p>Government securities owned by non-United Kingdom domiciled persons</p></td></tr><tr><td><p>Grant of agricultural tenancy</p></td></tr><tr><td><p>Heritage maintenance funds</p></td></tr><tr><td><p>Land in habitat schemes</p></td></tr><tr><td><p>Leftover alternatively secured pension funds paid to charity</p></td></tr><tr><td><p>Life tenant becoming entitled to settled property</p></td></tr><tr><td><p>Lloyd’s premium trusts</p></td></tr><tr><td><p>Loss on sale relief (buildings)</p></td></tr><tr><td><p>Loss on sale relief (shares)</p></td></tr><tr><td><p>Newspaper and employee trusts</p></td></tr><tr><td><p>Nil rate band for chargeable transfers not exceeding the threshold (£325,000)</p></td></tr><tr><td><p>No gratuitous benefit and grants of agricultural tenancy (temporary charitable trusts)</p></td></tr><tr><td><p>Normal gifts out of income</p></td></tr><tr><td><p>Open ended investment companies and authorised unit trusts</p></td></tr><tr><td><p>Overseas pensions</p></td></tr><tr><td><p>Payment of income</p></td></tr><tr><td><p>Payment of income (temporary charitable trusts)</p></td></tr><tr><td><p>Pension schemes</p></td></tr><tr><td><p>Potentially exempt transfers</p></td></tr><tr><td><p>Private treaty sales</p></td></tr><tr><td><p>Property held on trust for bereaved minors or person aged 18-25</p></td></tr><tr><td><p>Quick succession relief</p></td></tr><tr><td><p>Reduced rate of tax for relevant property charges</p></td></tr><tr><td><p>Reduced rate of tax for temporary charitable trusts charges</p></td></tr><tr><td><p>Registered pension schemes trust charges</p></td></tr><tr><td><p>Reversionary interests</p></td></tr><tr><td><p>Reverter to settlor</p></td></tr><tr><td><p>Reverter to settlor's spouse</p></td></tr><tr><td><p>Scottish agricultural leases</p></td></tr><tr><td><p>Small gifts exemption</p></td></tr><tr><td><p>Spouse / civil partner relief</p></td></tr><tr><td><p>Taper relief</p></td></tr><tr><td><p>Trade or professional compensation funds</p></td></tr><tr><td><p>Transfer to employee trusts</p></td></tr><tr><td><p>Transferable nil rate band</p></td></tr><tr><td><p>Trust property becomes excluded property</p></td></tr><tr><td><p>Trust property distributed in first quarter of the year</p></td></tr><tr><td><p>Trustees costs and expenses</p></td></tr><tr><td><p>Trustees costs and expenses (temporary charitable trusts)</p></td></tr><tr><td><p>Trustees costs, payment of income, no gratuitous benefit, grants of agricultural tenancy and reduced rate of charge for A&amp;M trusts, Bereaved Minor Trusts, 18-25 Trusts, Newspaper and Employee Trusts, Pre'78 Protective Trusts &amp; Pre 81 Disabled Trusts</p></td></tr><tr><td><p>Trusts with vulnerable beneficiaries - annual limit</p></td></tr><tr><td><p>Unilateral double taxation relief</p></td></tr><tr><td><p>Voidable transfers</p></td></tr><tr><td><p>Waiver of dividends</p></td></tr><tr><td><p>Waiver of remuneration</p></td></tr><tr><td><p>Woodland relief</p></td></tr></tbody></table><p> </p><p> </p><p>[1] The OTS report and full list of reliefs, allowances and exemptions is available at <a href="https://www.gov.uk/government/publications/tax-reliefs-review" target="_blank">https://www.gov.uk/government/publications/tax-reliefs-review</a></p><p> </p> answering member printed Lord Deighton question first answered 04/03/2015 14:19:10 answering member 4262 label Biography information for Lord Deighton
	tabling member	499 label Biography information for Lord Campbell-Savours

223441

	registered interest
	date	24/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government what estimate they have made of the cost of raising the inheritance tax threshold to £1 million.
	tabling member printed	Lord Campbell-Savours
	uin	HL5194
	answer	answer is ministerial correction date of answer 12/03/2015 answer text <p>HM Revenue and Customs publishes various illustrative tax changes on tax revenues in 2014 to 2015, 2015 to 2016 and 2016 to 2017, and estimates of the cost of tax reliefs for 2012 to 2013 and 2013 to 2014.</p><p> </p><p>This information has been deposited in the Library of the House.</p><p> </p> answering member printed Lord Deighton grouped question UIN HL5195 HL5196 question first answered 12/03/2015 17:34:46 answering member 4262 label Biography information for Lord Deighton
	tabling member	499 label Biography information for Lord Campbell-Savours

223442

	registered interest
	date	24/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government what estimate they have made of the cost of raising the inheritance tax threshold to £500,000.
	tabling member printed	Lord Campbell-Savours
	uin	HL5195
	answer	answer is ministerial correction date of answer 12/03/2015 answer text <p>HM Revenue and Customs publishes various illustrative tax changes on tax revenues in 2014 to 2015, 2015 to 2016 and 2016 to 2017, and estimates of the cost of tax reliefs for 2012 to 2013 and 2013 to 2014.</p><p> </p><p>This information has been deposited in the Library of the House.</p><p> </p> answering member printed Lord Deighton grouped question UIN HL5194 HL5196 question first answered 12/03/2015 17:34:46 answering member 4262 label Biography information for Lord Deighton
	tabling member	499 label Biography information for Lord Campbell-Savours

223443

	registered interest
	date	24/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government what estimate they have made of the benefits to the Exchequer of ending the right to transfer from a deceased spouse to a remaining spouse the unused inheritance tax nil rate threshold band.
	tabling member printed	Lord Campbell-Savours
	uin	HL5196
	answer	answer is ministerial correction date of answer 12/03/2015 answer text <p>HM Revenue and Customs publishes various illustrative tax changes on tax revenues in 2014 to 2015, 2015 to 2016 and 2016 to 2017, and estimates of the cost of tax reliefs for 2012 to 2013 and 2013 to 2014.</p><p> </p><p>This information has been deposited in the Library of the House.</p><p> </p> answering member printed Lord Deighton grouped question UIN HL5194 HL5195 question first answered 12/03/2015 17:34:46 answering member 4262 label Biography information for Lord Deighton
	tabling member	499 label Biography information for Lord Campbell-Savours

223856

	registered interest
	date	26/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government what estimate they have made of the gain to the Exchequer of ending relief against tax to gifts made up to seven years prior to death.
	tabling member printed	Lord Campbell-Savours
	uin	HL5239
	answer	answer is ministerial correction date of answer 11/03/2015 answer text <p>HM Revenue and Customs’ (HMRC’s) most recent estimate of the cost to the Exchequer of providing Taper Relief on transfers made between three and seven years before death was that this relief cost £25 million in 2013-14 and will cost £25 million in 2014-15<sup><sup>[1]</sup></sup>.</p><p> </p><p> </p><p> </p><p> </p><p>[1] This information was published in December 2014 at:</p><p><strong><a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/389545/20141231_minorallowances_reliefs_v0.4.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/389545/20141231_minorallowances_reliefs_v0.4.pdf</a> </strong></p><p> </p><p> </p> answering member printed Lord Deighton question first answered 11/03/2015 14:44:34 answering member 4262 label Biography information for Lord Deighton
	tabling member	499 label Biography information for Lord Campbell-Savours

223445

	registered interest
	date	24/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government whether they will list all classes of assets which are subject to relief from inheritance tax.
	tabling member printed	Lord Campbell-Savours
	uin	HL5198
	answer	answer is ministerial correction date of answer 04/03/2015 answer text <p>The classes of assets which qualify for inheritance tax reliefs are as follows:</p><p> </p><p> </p><p> </p><p>For business relief –</p><p> </p><ul><li><p>a business or interest in a business,</p></li><li><p>shares in an unlisted company,</p></li><li><p>shares controlling more than 50% of the voting rights in a listed company,</p></li><li><p>land, buildings or machinery owned by the deceased and used in a business they were a partner in or controlled,</p></li><li><p>land, buildings or machinery used in the business and held in a trust that it has the right to benefit from.</p><p> </p><p>For agricultural relief –</p></li></ul><p> </p><ul><li><p>land or pasture that is used to grow crops or to rear animals,</p></li><li><p>growing crops,</p></li><li><p>stud farms for breeding and raising horses and grazing,</p></li><li><p>trees that are planted and harvested at least every 10 years,</p></li><li><p>land not currently being farmed under the Habitat Scheme or a crop rotation scheme,</p></li><li><p>the value of milk quota associated with the land,</p></li><li><p>some agricultural shares and securities,</p></li><li><p>farm buildings, farm cottages and farmhouses.</p><p> </p><p>For woodlands relief – the value of timber in a woodland</p><p> </p><p>Further details about inheritance tax reliefs can be found on the Gov.uk website.<sup><sup>[1]</sup></sup></p><p> </p><p> </p></li></ul><p> </p><p> </p><p>[1] <a href="https://www.gov.uk/inheritance-tax/inheritance-tax-reliefs" target="_blank">https://www.gov.uk/inheritance-tax/inheritance-tax-reliefs</a></p><p> </p> answering member printed Lord Deighton question first answered 04/03/2015 14:17:56 answering member 4262 label Biography information for Lord Deighton
	tabling member	499 label Biography information for Lord Campbell-Savours

223446

	registered interest
	date	24/02/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government what estimate they have made of the effect on receipts to the Exchequer of the abolition of inheritance tax and the taxing of recipients of inherited wealth at the recipients' marginal rate of tax.
	tabling member printed	Lord Campbell-Savours
	uin	HL5199
	answer	answer is ministerial correction date of answer 04/03/2015 answer text <p>The information requested is not available.</p> answering member printed Lord Deighton question first answered 04/03/2015 14:19:24 answering member 4262 label Biography information for Lord Deighton
	tabling member	499 label Biography information for Lord Campbell-Savours