The Government is aware that airlines often require their pilots to make a contribution to their own training costs.<\/p>
<\/p>
At Autumn Budget 2017, the government announced it would consult on extending the scope of tax relief available for self-funded work-related training by employees and the self-employed. This consultation was published on 13 March 2018.<\/p>
<\/p>
In addition, the government is supporting the development of training schemes through the apprenticeship levy. The levy, which was launched on 6 April 2017, will fund a step change in apprenticeship numbers and quality. The levy helps to reverse the trend of underinvestment in training by employers and put control of funding for apprenticeships in employers\u2019 hands. Employers have already developed new apprenticeship standards in aviation, which include Airside Ground Specialist and Aviation Operations Manager. The Commercial Airline Pilot standard is currently in development.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-03-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-14T14:51:21.11Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Aviation: Training"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he will take steps to lower the level of taxation for pilot training; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4622", "label" : {"_value" : "Biography information for Luke Graham"} } , "tablingMemberConstituency" : {"_value" : "Ochil and South Perthshire"} , "tablingMemberPrinted" : [{"_value" : "Luke Graham"} ], "uin" : "131134"} , {"_about" : "http://data.parliament.uk/resources/855998", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/855998/answer", "answerText" : {"_value" : "
The administration of the tax system, including where appropriate the repayment of tax or duties, is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in the administration of the tax system in specific cases.<\/p>
<\/p>
As I mentioned in the debate in December, HMRC is doing everything it can to resolve the issue promptly and fairly.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-03-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-14T14:53:25.517Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Roadchef: Employee Benefit Trusts"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to the oral contribution of the Financial Secretary to the Treasury of 19 December 2018, Official Report, column, 1039, what the timetable is for HMRC to reach an agreement with the Roadchef Employee Benefits Trust on outstanding tax liabilities.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4109", "label" : {"_value" : "Biography information for Jeremy Lefroy"} } , "tablingMemberConstituency" : {"_value" : "Stafford"} , "tablingMemberPrinted" : [{"_value" : "Jeremy Lefroy"} ], "uin" : "131164"} , {"_about" : "http://data.parliament.uk/resources/856003", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/856003/answer", "answerText" : {"_value" : "
The requested information is not available. However, an estimate of insurance premium tax, tobacco and fuel duty receipts attributed to Scotland is published in HMRC\u2019s \u2018Disaggregated HMRC Tax Receipts\u2019 publication:<\/p>
<\/p>
Tax year<\/p><\/td> | People (thousands)<\/p><\/td><\/tr> | ||||||||||
2010-11<\/p><\/td> | 508<\/p><\/td><\/tr> | ||||||||||
2011-12<\/p><\/td> | 585<\/p><\/td><\/tr> | ||||||||||
2012-13<\/p><\/td> | 663<\/p><\/td><\/tr> | ||||||||||
2013-14<\/p><\/td> | 733<\/p><\/td><\/tr> | ||||||||||
2014-15<\/p><\/td> | 739<\/p><\/td><\/tr> | ||||||||||
2015-16<\/p><\/td> | 767<\/p><\/td><\/tr><\/tbody><\/table> <\/p> For the tax year 2016-17, I refer the Hon. Member to the answer given on 27 June which remains as the latest estimate. In this answer the previous estimate for 2014-15 has been revised following a small change in methodology, and the previous estimate for 2015-16 has been updated following the receipt of the latest outturn data.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-03-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-14T14:52:32.787Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Charitable Donations: Tax Allowances"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, how many people received income tax relief on charitable donations in each year since 2010.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "131171"} , {"_about" : "http://data.parliament.uk/resources/856043", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/856043/answer", "answerText" : {"_value" : " The Chancellor has not had any recent discussions with the Secretary of State for Work and Pensions about marginal tax rates.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2018-03-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-13T13:15:02.167Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Marginal Tax Rates"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what recent discussions he has had with the Secretary of State for Work and Pensions on the marginal tax rates applying to (a) men and (b) women at different income levels.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "131209"} , {"_about" : "http://data.parliament.uk/resources/856049", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/856049/answer", "answerText" : {"_value" : " The Government keeps all taxes and tax reliefs under review.<\/p> <\/p> In 2017 HMRC set up a Working Group with the charity sector to improve people\u2019s understanding of Gift Aid and to review any areas of the process that can be improved. One of the issues that has come up as part of that working group is the question of whether charity shops could stop sending letters to their donors if the goods that have been donated have been sold for less than a certain amount, for example £20.<\/p> <\/p> The working group is continuing to explore all options, and officials are meeting with members of the working group to discuss this specific issue in April.<\/p> <\/p> <\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"} } , "answeringMemberConstituency" : {"_value" : "Newark"} , "answeringMemberPrinted" : {"_value" : "Robert Jenrick"} , "dateOfAnswer" : {"_value" : "2018-03-14", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "131216"} , {"_value" : "131217"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-14T16:22:39.567Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Gift Aid"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the effect of introducing a de minimis limit of £20 on retail Gift Aid claims for shops in the charity retail sector on that sector.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "131215"} , {"_about" : "http://data.parliament.uk/resources/856050", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/856050/answer", "answerText" : {"_value" : " The Government keeps all taxes and tax reliefs under review.<\/p> <\/p> In 2017 HMRC set up a Working Group with the charity sector to improve people\u2019s understanding of Gift Aid and to review any areas of the process that can be improved. One of the issues that has come up as part of that working group is the question of whether charity shops could stop sending letters to their donors if the goods that have been donated have been sold for less than a certain amount, for example £20.<\/p> <\/p> The working group is continuing to explore all options, and officials are meeting with members of the working group to discuss this specific issue in April.<\/p> <\/p> <\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"} } , "answeringMemberConstituency" : {"_value" : "Newark"} , "answeringMemberPrinted" : {"_value" : "Robert Jenrick"} , "dateOfAnswer" : {"_value" : "2018-03-14", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "131215"} , {"_value" : "131217"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-14T16:22:39.63Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Gift Aid"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what representations he has received (a) in support of and (b) opposed to the introduction of a de minimis limit of £20 on retail Gift Aid claims for shops in the charity retail sector.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "131216"} , {"_about" : "http://data.parliament.uk/resources/856051", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/856051/answer", "answerText" : {"_value" : " The Government keeps all taxes and tax reliefs under review.<\/p> <\/p> In 2017 HMRC set up a Working Group with the charity sector to improve people\u2019s understanding of Gift Aid and to review any areas of the process that can be improved. One of the issues that has come up as part of that working group is the question of whether charity shops could stop sending letters to their donors if the goods that have been donated have been sold for less than a certain amount, for example £20.<\/p> <\/p> The working group is continuing to explore all options, and officials are meeting with members of the working group to discuss this specific issue in April.<\/p> <\/p> <\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"} } , "answeringMemberConstituency" : {"_value" : "Newark"} , "answeringMemberPrinted" : {"_value" : "Robert Jenrick"} , "dateOfAnswer" : {"_value" : "2018-03-14", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "131215"} , {"_value" : "131216"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-14T16:22:39.693Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Gift Aid"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, whether he plans to introduce a de minimis limit of £20 on retail Gift Aid claims for shops in the charity retail sector.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "131217"} , {"_about" : "http://data.parliament.uk/resources/856055", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/856055/answer", "answerText" : {"_value" : " The government has committed to create a United Kingdom Shared Prosperity Fund following Brexit. The fund will support all regions across the four nations of the UK to achieve sustainable, inclusive growth, based on our modern industrial strategy. Further details on the fund will be set out in due course.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2018-03-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-14T12:23:17.973Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "EU Grants and Loans"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, whether it is his policy for the UK Shared Prosperity Fund to be available to managing authorities in all parts of the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4622", "label" : {"_value" : "Biography information for Luke Graham"} } , "tablingMemberConstituency" : {"_value" : "Ochil and South Perthshire"} , "tablingMemberPrinted" : [{"_value" : "Luke Graham"} ], "uin" : "131221"} , {"_about" : "http://data.parliament.uk/resources/856183", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/856183/answer", "answerText" : {"_value" : " This table contains estimates of both the total and the average amount of income tax liabilities of individuals who are aged 16 or 17 at the end of the 2015-16 tax year and are liable for income tax.<\/p> <\/p> This table also contains estimates of both the total and the average amount of national insurance liabilities of individuals who are aged 16 or 17 at the end of the 2015-16 tax year and are liable for national insurance.<\/p> <\/p>
|