Analysis of income tax liabilities by region is published in HM Revenue and Customs (HMRC) statistics table 3.15 \u2013 \u201cIncome and tax by Parliamentary Constituency\u201d, which is available on the gov.uk website[i].<\/p>
<\/p>
This liabilities table relates to income tax whether collected through PAYE or another mechanism (such as Self-Assessment). Furthermore, the liabilities table excludes Class 1 National Insurance Contributions which are collected through PAYE.<\/p>
<\/p>
HMRC does not hold information on all PAYE receipts broken down by parliamentary constituency.<\/p>
<\/p>
[1] https://www.gov.uk/government/statistics/income-and-tax-by-parliamentary-constituency-2010-to-2011<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4284", "label" : {"_value" : "Biography information for Baroness Neville-Rolfe"} } , "answeringMemberPrinted" : {"_value" : "Baroness Neville-Rolfe"} , "attachment" : {"_about" : "http://data.parliament.uk/resources/712597/answer/attachment/1", "fileName" : {"_value" : "table3-15final.pdf"} , "title" : "Table 3.15"} , "dateOfAnswer" : {"_value" : "2017-04-03", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-04-03T14:57:45.223Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-03-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "PAYE"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty\u2019s Government what is their estimate of the average per capita annual PAYE receipts in each of the last five years, broken down by electoral division in the 23 June 2016 referendum.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3651", "label" : {"_value" : "Biography information for Lord Triesman"} } , "tablingMemberPrinted" : [{"_value" : "Lord Triesman"} ], "uin" : "HL6192"} , {"_about" : "http://data.parliament.uk/resources/712599", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/712599/answer", "answerText" : {"_value" : "
Tax relief is granted on contributions to all registered pension schemes, including workplace pensions. This relief can be provided for through two mechanisms: net pay or relief at source.<\/p>
<\/p>
Where a scheme operates the net pay mechanism, contributions are deducted from pay before any tax is applied. This approach applies to all members of the scheme including those earning (1) between £10,000 and £11,000 a year from their employer, and (2) below £10,000 a year from one or more employers. The pension provision would depend on these contributions as well as those made by the employer.<\/p>
<\/p>
The Government appreciates the impacts on low paid workers whose employers use a net pay arrangement pension scheme. However, it has not been possible to identify any straightforward or proportionate means to align the effects of the net pay and relief at source mechanisms more closely for this population.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4284", "label" : {"_value" : "Biography information for Baroness Neville-Rolfe"} } , "answeringMemberPrinted" : {"_value" : "Baroness Neville-Rolfe"} , "dateOfAnswer" : {"_value" : "2017-04-03", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "HL6195"} , {"_value" : "HL6197"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-04-03T14:29:04.093Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-03-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Workplace Pensions: Tax Allowances"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty\u2019s Government, further to the Written Answers by Lord O\u2019Neill of Gatley on 19 September 2016 (HL1586, HL1587 and HL1757), Lord Freud on 15 September 2016 (HL1588), and Lord Young of Cookham on 25 October 2016 (HL2186), what analysis they have undertaken to identify how many employees are saving into a workplace pension which denies them tax relief.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4533", "label" : {"_value" : "Biography information for Baroness Altmann"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Altmann"} ], "uin" : "HL6194"} , {"_about" : "http://data.parliament.uk/resources/712600", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/712600/answer", "answerText" : {"_value" : "
Tax relief is granted on contributions to all registered pension schemes, including workplace pensions. This relief can be provided for through two mechanisms: net pay or relief at source.<\/p>
<\/p>
Where a scheme operates the net pay mechanism, contributions are deducted from pay before any tax is applied. This approach applies to all members of the scheme including those earning (1) between £10,000 and £11,000 a year from their employer, and (2) below £10,000 a year from one or more employers. The pension provision would depend on these contributions as well as those made by the employer.<\/p>
<\/p>
The Government appreciates the impacts on low paid workers whose employers use a net pay arrangement pension scheme. However, it has not been possible to identify any straightforward or proportionate means to align the effects of the net pay and relief at source mechanisms more closely for this population.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4284", "label" : {"_value" : "Biography information for Baroness Neville-Rolfe"} } , "answeringMemberPrinted" : {"_value" : "Baroness Neville-Rolfe"} , "dateOfAnswer" : {"_value" : "2017-04-03", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "HL6194"} , {"_value" : "HL6197"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-04-03T14:29:04.157Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-03-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Workplace Pensions: Tax Allowances"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty\u2019s Government what will be the effect on the pension provision for low-paid workers earning (1) between £10,000 and £11,000 a year from their employer, and (2) below £10,000 a year from one or more employers, of being put into a defined contribution workplace pension scheme which operates on a net pay basis.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4533", "label" : {"_value" : "Biography information for Baroness Altmann"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Altmann"} ], "uin" : "HL6195"} , {"_about" : "http://data.parliament.uk/resources/712601", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/712601/answer", "answerText" : {"_value" : "
The Government has regular discussions with the Pensions Regulator on a range of issues, including workplace pensions.<\/p>
<\/p>
Workplace pension schemes are chosen by employers and the Pensions Regulator (TPR) provides guidance on this in relation to automatic enrolment. The guidance covers the choice between net pay and relief at source schemes, and the implications of net pay schemes for employees who do not pay tax. It also points out that some schemes that use the net pay arrangement may have lower charges than schemes that operate relief at source.<\/p>
All employers, including public sector employers, are expected to follow TPR\u2019s guidance about providing their employees with relevant information on the arrangements for tax relief.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4284", "label" : {"_value" : "Biography information for Baroness Neville-Rolfe"} } , "answeringMemberPrinted" : {"_value" : "Baroness Neville-Rolfe"} , "dateOfAnswer" : {"_value" : "2017-04-03", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "HL6198"} , {"_value" : "HL6199"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-04-03T14:40:12.597Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-03-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Workplace Pensions: Tax Allowances"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty\u2019s Government what plans they have to ensure that employers and workers are told that net pay arrangement pension schemes may be unsuitable for workers who earn below the personal tax threshold, and that they face paying more than 20 per cent extra for their pension than if they were in a relief at source scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4533", "label" : {"_value" : "Biography information for Baroness Altmann"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Altmann"} ], "uin" : "HL6196"} , {"_about" : "http://data.parliament.uk/resources/712602", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/712602/answer", "answerText" : {"_value" : "
Tax relief is granted on contributions to all registered pension schemes, including workplace pensions. This relief can be provided for through two mechanisms: net pay or relief at source.<\/p>
<\/p>
Where a scheme operates the net pay mechanism, contributions are deducted from pay before any tax is applied. This approach applies to all members of the scheme including those earning (1) between £10,000 and £11,000 a year from their employer, and (2) below £10,000 a year from one or more employers. The pension provision would depend on these contributions as well as those made by the employer.<\/p>
<\/p>
The Government appreciates the impacts on low paid workers whose employers use a net pay arrangement pension scheme. However, it has not been possible to identify any straightforward or proportionate means to align the effects of the net pay and relief at source mechanisms more closely for this population.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4284", "label" : {"_value" : "Biography information for Baroness Neville-Rolfe"} } , "answeringMemberPrinted" : {"_value" : "Baroness Neville-Rolfe"} , "dateOfAnswer" : {"_value" : "2017-04-03", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "HL6194"} , {"_value" : "HL6195"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-04-03T14:29:04.203Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-03-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Workplace Pensions: Tax Allowances"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty\u2019s Government what assessment they have made of the challenges faced by low earners whose employers use a net pay arrangement pension scheme which denies them the tax relief they would receive in a relief at source scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4533", "label" : {"_value" : "Biography information for Baroness Altmann"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Altmann"} ], "uin" : "HL6197"} , {"_about" : "http://data.parliament.uk/resources/712603", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/712603/answer", "answerText" : {"_value" : "
The Government has regular discussions with the Pensions Regulator on a range of issues, including workplace pensions.<\/p>
<\/p>
Workplace pension schemes are chosen by employers and the Pensions Regulator (TPR) provides guidance on this in relation to automatic enrolment. The guidance covers the choice between net pay and relief at source schemes, and the implications of net pay schemes for employees who do not pay tax. It also points out that some schemes that use the net pay arrangement may have lower charges than schemes that operate relief at source.<\/p>
All employers, including public sector employers, are expected to follow TPR\u2019s guidance about providing their employees with relevant information on the arrangements for tax relief.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4284", "label" : {"_value" : "Biography information for Baroness Neville-Rolfe"} } , "answeringMemberPrinted" : {"_value" : "Baroness Neville-Rolfe"} , "dateOfAnswer" : {"_value" : "2017-04-03", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "HL6196"} , {"_value" : "HL6199"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-04-03T14:40:12.643Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-03-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Occupational Pensions: Tax Allowances"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty\u2019s Government what plans they have to ensure that employers and workers are informed that net pay arrangement pension schemes may be unsuitable for workers who earn below the personal tax threshold unless the employer or the scheme pays in the amount they would receive in tax relief on their behalf.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4533", "label" : {"_value" : "Biography information for Baroness Altmann"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Altmann"} ], "uin" : "HL6198"} , {"_about" : "http://data.parliament.uk/resources/712604", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/712604/answer", "answerText" : {"_value" : "
The Government has regular discussions with the Pensions Regulator on a range of issues, including workplace pensions.<\/p>
<\/p>
Workplace pension schemes are chosen by employers and the Pensions Regulator (TPR) provides guidance on this in relation to automatic enrolment. The guidance covers the choice between net pay and relief at source schemes, and the implications of net pay schemes for employees who do not pay tax. It also points out that some schemes that use the net pay arrangement may have lower charges than schemes that operate relief at source.<\/p>
All employers, including public sector employers, are expected to follow TPR\u2019s guidance about providing their employees with relevant information on the arrangements for tax relief.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4284", "label" : {"_value" : "Biography information for Baroness Neville-Rolfe"} } , "answeringMemberPrinted" : {"_value" : "Baroness Neville-Rolfe"} , "dateOfAnswer" : {"_value" : "2017-04-03", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "HL6196"} , {"_value" : "HL6198"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-04-03T14:40:12.677Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-03-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Workplace Pensions: Tax Allowances"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty\u2019s Government what contact they have had with the Pensions Regulator during the past six months to ensure that the Regulator and the MasterTrust Assurance Framework take all necessary steps to ensure that workers earning below the personal tax threshold, and their employers, who are paying into net pay pension schemes under the auto-enrolment rules, are not disadvantaged by the loss of tax relief, and are properly informed of the personal impact of those schemes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4533", "label" : {"_value" : "Biography information for Baroness Altmann"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Altmann"} ], "uin" : "HL6199"} , {"_about" : "http://data.parliament.uk/resources/712610", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/712610/answer", "answerText" : {"_value" : "
From 6 April 2017 families will no longer be able to claim additional support of up to £2,780 per child per year for third and subsequent children born on or after this date through Child Tax Credit or Universal Credit. All households should think carefully about whether they are financially prepared to support a new child without relying on means-tested benefits.<\/p>
<\/p>
There will be no cash losers as a result of the Government\u2019s policy to limit support to two children in Child Tax Credit and Universal Credit.<\/p>
<\/p>
We recognise that some claimants are not able to make the same choices as others about the number of children in their family. We have been clear that for third and subsequent children there will be exceptions for certain groups.<\/p>
<\/p>
The forecast savings from the policy to limit support to two children in Child Tax Credit and Universal Credit were updated at the Spring Budget 2017. The cost to the public purse of the exceptions were also outlined in the Spring Budget 2017.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4284", "label" : {"_value" : "Biography information for Baroness Neville-Rolfe"} } , "answeringMemberPrinted" : {"_value" : "Baroness Neville-Rolfe"} , "dateOfAnswer" : {"_value" : "2017-04-03", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-04-03T14:41:56.007Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-03-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Child Tax Credit"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty\u2019s Government what assessment they have made of the number of families that would be affected, over the next five years, by the Child Tax Credits (Amendment) Regulations 2017 whereby a child or qualifying young person born before 6 April 2017 who is taken into a household as a result of a kinship care arrangement, will not be disregarded for the purposes of the two child limit if the claimant or joint claimants subsequently have a third child of their own born on or after 6 April 2017; and what is the anticipated saving to the public purse of such a change.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4155", "label" : {"_value" : "Biography information for Baroness Drake"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Drake"} ], "uin" : "HL6205"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 8, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }