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The Smith Commission reported on 27 November and the Government has announced it will now prepare draft legislative clauses to implement the Heads of Agreement by the end of January. The Smith Commission did not agree that corporation tax would be devolved to Scotland.<\/p>

<\/p>

<\/p>

<\/p>

The Wales Bill, currently in Parliament, provides the legislative framework to support the implementation of the recommendations made in the first report of the Commission on Devolution in Wales (Silk Commission). The Wales Bill does not feature any devolution of corporation tax powers to Wales.<\/p>

<\/p>

<\/p>

<\/p>

At Autumn Statement 2014, the Government announced that the devolution of a corporation tax rate-setting power to Northern Ireland could be implemented provided that the Northern Ireland Executive is able to manage the financial implications. The parties in the Northern Ireland Executive are continuing talks aimed at resolving a number of issues including agreeing budgets for 2015-16 and putting the Executive\u2019s finances on a sustainable footing for the future.<\/p>

<\/p>

<\/p>

<\/p>

Northern Ireland faces unique cross-border challenges from the very low corporation tax rate in the Republic, significant over-reliance on public sector employment and the challenging legacy of the Troubles. The devolution of corporation tax to Northern Ireland recognises those factors and is consistent with the UK\u2019s asymmetrical approach to devolution.<\/p>

<\/p>

<\/p>

<\/p>

Any devolution of tax powers, such as corporation tax rate-setting powers, would require a corresponding reduction in the block grant to reflect the tax revenues that the UK Government would forego.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4262", "label" : {"_value" : "Biography information for Lord Deighton"} } , "answeringMemberPrinted" : {"_value" : "Lord Deighton"} , "dateOfAnswer" : {"_value" : "2014-12-16", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "HL3239"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-12-16T16:29:28.877Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-11-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Corporation Tax"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty\u2019s Government whether the devolution of corporation tax is proposed for (1) Scotland, (2) Wales, and (3) Northern Ireland.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/657", "label" : {"_value" : "Biography information for Lord Kilclooney"} } , "tablingMemberPrinted" : [{"_value" : "Lord Kilclooney"} ], "uin" : "HL3238"} , {"_about" : "http://data.parliament.uk/resources/166648", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/166648/answer", "answerText" : {"_value" : "

The Smith Commission reported on 27 November and the Government has announced it will now prepare draft legislative clauses to implement the Heads of Agreement by the end of January. The Smith Commission did not agree that corporation tax would be devolved to Scotland.<\/p>

<\/p>

<\/p>

<\/p>

The Wales Bill, currently in Parliament, provides the legislative framework to support the implementation of the recommendations made in the first report of the Commission on Devolution in Wales (Silk Commission). The Wales Bill does not feature any devolution of corporation tax powers to Wales.<\/p>

<\/p>

<\/p>

<\/p>

At Autumn Statement 2014, the Government announced that the devolution of a corporation tax rate-setting power to Northern Ireland could be implemented provided that the Northern Ireland Executive is able to manage the financial implications. The parties in the Northern Ireland Executive are continuing talks aimed at resolving a number of issues including agreeing budgets for 2015-16 and putting the Executive\u2019s finances on a sustainable footing for the future.<\/p>

<\/p>

<\/p>

<\/p>

Northern Ireland faces unique cross-border challenges from the very low corporation tax rate in the Republic, significant over-reliance on public sector employment and the challenging legacy of the Troubles. The devolution of corporation tax to Northern Ireland recognises those factors and is consistent with the UK\u2019s asymmetrical approach to devolution.<\/p>

<\/p>

<\/p>

<\/p>

Any devolution of tax powers, such as corporation tax rate-setting powers, would require a corresponding reduction in the block grant to reflect the tax revenues that the UK Government would forego.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4262", "label" : {"_value" : "Biography information for Lord Deighton"} } , "answeringMemberPrinted" : {"_value" : "Lord Deighton"} , "dateOfAnswer" : {"_value" : "2014-12-16", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "HL3238"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-12-16T16:29:28.797Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-11-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Corporation Tax"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty\u2019s Government whether they consider that the devolution of corporation tax to Scotland, Wales, or Northern Ireland would cause a reduction in the block grant under the Barnett Formula to any of those devolved administrations.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/657", "label" : {"_value" : "Biography information for Lord Kilclooney"} } , "tablingMemberPrinted" : [{"_value" : "Lord Kilclooney"} ], "uin" : "HL3239"} , {"_about" : "http://data.parliament.uk/resources/101048", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/101048/answer", "answerText" : {"_value" : "

Supporting businesses and helping them to invest, create jobs and to grow is a key part of the Government\u2019s long term economic plan. Since 2010 we have already cut Corporation Tax (CT) from 28% to 21%, and next year it will fall to 20% - the joint lowest rate in the G20. The Government has also cut the small profits rate to 20%. Overall these CT cuts for large and small firms will be worth £9.5bn a year to business by 2016.<\/p>

<\/p>

<\/p>

<\/p>

HM Treasury has not estimated the number of jobs reshored.<\/p>

<\/p>

<\/p>

<\/p>

We will continue to work to ensure that the tax system in the UK remains competitive and enables us to attract business investment.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2014-11-04", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-11-04T16:46:42.492848Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-10-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Corporation Tax"} , "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 (a) company headquarters and (b) jobs have been reshored in the UK since the reduction in corporation tax rates.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1586", "label" : {"_value" : "Biography information for Adam Afriyie"} } , "tablingMemberConstituency" : {"_value" : "Windsor"} , "tablingMemberPrinted" : [{"_value" : "Adam Afriyie"} ], "uin" : "211930"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 3, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }