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1105363

	registered interest
	date	26/03/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax: Siblings
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government, further to the answer by Lord Bates on 21 March (HL Deb, col 1526), when the cross-departmental working party to consider the fiscal disadvantages experienced by sibling couples will be established; what will be its terms of reference; and when its report will be completed and published.
	tabling member printed	Lord Lexden
	uin	HL14826
	answer	answer is ministerial correction date of answer 09/04/2019 answer text The Government will consider the issue of siblings and inheritance tax through the Office of Tax Simplification’s review of inheritance tax. Their report is due to be published in spring, and their recommendations will be carefully considered. answering member printed Lord Bates question first answered 09/04/2019 11:48:19 answering member 1091 label Biography information for Lord Bates
	tabling member	4202 label Biography information for Lord Lexden

1110683

	registered interest
	date	09/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax: Siblings
	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 Bates on 9 April (HL14826), what considerations led them to set aside their proposal to establish a working party on the fiscal disadvantages experienced by sibling couples.
	tabling member printed	Lord Lexden
	uin	HL15147
	answer	answer is ministerial correction date of answer 25/04/2019 answer text <p>The Government keeps all taxes under review. The Office of Tax Simplification are reviewing inheritance tax and will make recommendations that the Government will consider.</p><p> </p><p>The inheritance tax treatment of married couples and civil partners reflects their unique legal relationship, and extending this treatment to siblings would incur an Exchequer cost.</p> answering member printed Lord Young of Cookham question first answered 25/04/2019 10:53:04 answering member 57 label Biography information for Lord Young of Cookham
	tabling member	4202 label Biography information for Lord Lexden

1186714

	registered interest
	date	19/03/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Schools: Coronavirus
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what discussions they have had with insurance companies about whether independent schools, particularly small independent schools, are able to obtain compensation for business interruption as a result of the COVID-19 emergency measures.
	tabling member printed	Lord Lexden
	uin	HL2779
	answer	answer is ministerial correction date of answer 30/03/2020 answer text <p>The Government is in continual dialogue with the insurance sector about its contribution to handling this unprecedented situation. It is also working closely with these educational institutions to understand the financial implications of COVID-19 and to provide financial support where it is needed and is appropriate.</p><p> </p><p>For those businesses and charities which have an appropriate policy that covers pandemics and unspecified notifiable diseases, including independent schools, the Government’s social distancing advice of both 16 and 20 March is sufficient to allow them to make a claim against their insurance, provided the other terms and conditions in their policy are met.</p><p> </p><p>The FCA’s rules require insurers to handle claims fairly and promptly; provide reasonable guidance to help a policyholder make a claim, and appropriate information on its progress; not reject a claim unreasonably; and settle claims promptly once settlement terms are agreed.</p><p> </p><p>Insurance policies differ significantly, so businesses are encouraged to check the terms and conditions of their specific policy and contact their providers. However, most businesses and charities have not purchased insurance that covers losses from COVID-19.</p><p> </p><p>The Government recognises that businesses and charities who do not have appropriate insurance cover will require support from elsewhere. As such, they should explore the full package of support set out by the Chancellor in the Budget, on 17 March, and on 20 March.</p><p> </p><p>As the Chancellor announced on Tuesday 17 March, the Government will do whatever it takes to get our nation through the impacts of COVID-19.</p><p> </p> answering member printed Lord Agnew of Oulton question first answered 30/03/2020 10:21:08 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	4202 label Biography information for Lord Lexden

1217209

	registered interest
	date	23/06/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks: VAT
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what plans they have to remove the application of VAT to sales of audiobooks.
	tabling member printed	Lord Lexden
	uin	HL6075
	answer	answer is ministerial correction date of answer 01/07/2020 answer text <p>An extension of the zero rate of VAT has been introduced to provide consistency in approach between certain physical and digital publications.</p><p>Audiobooks are already taxed consistently at the standard rate in both physical and digital format.</p><p>There are no current plans to extend the VAT zero rate to audiobooks. However, the Government keeps all taxes under review, including VAT.</p> answering member printed Lord Agnew of Oulton question first answered 01/07/2020 15:51:36 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	4202 label Biography information for Lord Lexden

932367

	registered interest
	date	28/06/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	NHS: Northern Ireland
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government, further to the reply by Lord Duncan of Springbank on 25 June (HL Deb, col 5), what additional funding will be provided to the health services in Northern Ireland under the government’s £20 billion funding plan for the NHS; and when it will be allocated to health and social care in Northern Ireland.
	tabling member printed	Lord Lexden
	uin	HL9079
	answer	answer is ministerial correction date of answer 12/07/2018 answer text <p>The final Barnett consequentials for all three devolved administrations will be confirmed at upcoming Fiscal Events and at the next Spending Review, as per the usual process set out in the Statement of Funding Policy.</p><p> </p><p>As a result of the government’s funding plan for the NHS in England, indicative additions to the Northern Ireland block grant are set out in the table below.</p><p> </p><table><tbody><tr><td><p>£ billion</p></td><td><p>2019-20</p></td><td><p>2020-21</p></td><td><p>2021-22</p></td><td><p>2022-23</p></td><td><p>2023-24</p></td></tr><tr><td><p>Northern Ireland</p></td><td><p>0.20</p></td><td><p>0.31</p></td><td><p>0.45</p></td><td><p>0.59</p></td><td><p>0.76</p></td></tr></tbody></table><p> </p><p>This information was set out in the paper deposited in the House of Commons Library (DEP2018-0598) by the Department of Health and Social Care on 18 June 2018 and is available here: <a href="http://data.parliament.uk/DepositedPapers/Files/DEP2018-0598/NHS_Settlement-Numbers_corrected.docx" target="_blank">http://data.parliament.uk/DepositedPapers/Files/DEP2018-0598/NHS_Settlement-Numbers_corrected.docx</a>.</p><p> </p><p>Funding decisions would be best taken by a restored Northern Ireland Executive. In the interim it will be for the Northern Ireland Civil Service to allocate funding.</p> answering member printed Lord Bates question first answered 12/07/2018 15:23:58 answering member 1091 label Biography information for Lord Bates
	tabling member	4202 label Biography information for Lord Lexden

967497

	registered interest
	date	04/09/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax: Families
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what consideration they have given to deferring the date that inheritance tax becomes payable on the home of two blood-related joint owners until the death of the second of those two persons.
	tabling member printed	Lord Lexden
	uin	HL9987
	answer	answer is ministerial correction date of answer 14/09/2018 answer text <p>All individuals benefit from a £325,000 tax free threshold for inheritance tax. On certain assets, inheritance tax can be paid in instalments over a ten-year period. This includes situations where the estate contains a house, provided that the house remains unsold.</p><p> </p> answering member printed Lord Bates question first answered 14/09/2018 11:50:19 answering member 1091 label Biography information for Lord Bates
	tabling member	4202 label Biography information for Lord Lexden

990159

	registered interest
	date	17/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Private Education: VAT
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what plans they have, if any, to impose VAT on the fees charged by independent schools.
	tabling member printed	Lord Lexden
	uin	HL10781
	answer	answer is ministerial correction date of answer 31/10/2018 answer text <p>The government has no plans to change the VAT treatment of independent schools.</p> answering member printed Lord Bates question first answered 31/10/2018 17:18:45 answering member 1091 label Biography information for Lord Bates
	tabling member	4202 label Biography information for Lord Lexden

418178

	registered interest
	date	10/09/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Inheritance Tax: Siblings
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government, further to the answer by Baroness Williams of Trafford on 9 September (HL Deb, cols 1427–9), whether they will publish full details of how the family home allowance announced in the 2015 Budget will affect siblings who have joint ownership of their home.
	tabling member printed	Lord Lexden
	uin	HL2149
	answer	answer is ministerial correction date of answer 23/09/2015 answer text <p>All individuals have an inheritance tax threshold (or ‘nil rate band’), currently £325,000, which is the value below which an estate does not have to pay any inheritance tax. The Summer Budget 2015 announced that from April 2017, a new additional transferable residence nil-rate band of £175,000 is being phased in for individuals who leave their home on death to their children, grandchildren or other direct descendants. Together with the existing nil-rate band this means that most individuals will have an effective inheritance tax threshold of up to £500,000 each.</p><p> </p><p> </p><p> </p><p>The long standing spouse exemption means that any transfers of assets between spouses or civil partners are exempt from inheritance tax. The Government has no plans to change the inheritance tax treatment of long-term cohabiting and co-dependent siblings.</p><p> </p><p> </p><p> </p><p>Where a property is jointly owned by siblings, the individual sibling’s share of the property will be included in their estate for inheritance tax purposes. Each individual’s estate is considered separately and the position for siblings is the same as for other co-habiting individuals.</p><p> </p><p> </p><p> </p><p>Full details of the legislation relating to the new residence allowance announced in the Summer Budget 2015 can be found at clause 9 of the Summer Finance Bill. Guidance will be published nearer the time that the new allowance comes into effect.</p><p> </p><p> </p><p> </p> answering member printed Lord Bridges of Headley grouped question UIN HL2150 question first answered 23/09/2015 15:35:09 answering member 4535 label Biography information for Lord Bridges of Headley
	tabling member	4202 label Biography information for Lord Lexden

418179

	registered interest
	date	10/09/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Inheritance Tax: Siblings
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government, further to the answer by Baroness Williams of Trafford on 9 September (HL Deb, cols 1427–9), what is the position of siblings who live together in jointly owned property under current inheritance tax laws.
	tabling member printed	Lord Lexden
	uin	HL2150
	answer	answer is ministerial correction date of answer 23/09/2015 answer text <p>All individuals have an inheritance tax threshold (or ‘nil rate band’), currently £325,000, which is the value below which an estate does not have to pay any inheritance tax. The Summer Budget 2015 announced that from April 2017, a new additional transferable residence nil-rate band of £175,000 is being phased in for individuals who leave their home on death to their children, grandchildren or other direct descendants. Together with the existing nil-rate band this means that most individuals will have an effective inheritance tax threshold of up to £500,000 each.</p><p> </p><p> </p><p> </p><p>The long standing spouse exemption means that any transfers of assets between spouses or civil partners are exempt from inheritance tax. The Government has no plans to change the inheritance tax treatment of long-term cohabiting and co-dependent siblings.</p><p> </p><p> </p><p> </p><p>Where a property is jointly owned by siblings, the individual sibling’s share of the property will be included in their estate for inheritance tax purposes. Each individual’s estate is considered separately and the position for siblings is the same as for other co-habiting individuals.</p><p> </p><p> </p><p> </p><p>Full details of the legislation relating to the new residence allowance announced in the Summer Budget 2015 can be found at clause 9 of the Summer Finance Bill. Guidance will be published nearer the time that the new allowance comes into effect.</p><p> </p><p> </p><p> </p> answering member printed Lord Bridges of Headley grouped question UIN HL2149 question first answered 23/09/2015 15:35:08 answering member 4535 label Biography information for Lord Bridges of Headley
	tabling member	4202 label Biography information for Lord Lexden

520582

	registered interest
	date	23/05/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	East Coast Railway Line
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government whether they plan to extend VAT zero-rating to building work in independent schools that do not charge VAT on school fees and are therefore not registered for VAT.
	tabling member printed	Lord Lexden
	uin	HL220
	answer	answer is ministerial correction date of answer 26/05/2016 answer text <p>The construction of a new building is normally subject to the standard rate of VAT.</p><p> </p><p>However, the construction of buildings that are either designed as a dwelling, to be used solely for a relevant residential purpose, or to be used solely for a relevant charitable purpose may be zero-rated for VAT.</p><p> </p><p>This relief is available to eligible consumers and businesses regardless of their VAT registration status.</p> answering member printed Lord O'Neill of Gatley question first answered 26/05/2016 16:35:59 answering member 4536 label Biography information for Lord O'Neill of Gatley
	tabling member	4202 label Biography information for Lord Lexden