Information filed by employers through RTI is applied equally to all relevant customer records. HM Revenue & Customs (HMRC) do not make a distinction between low and high earners when applying rules within tax calculations.<\/p>
<\/p>
Employers who pay all of their employees under the Lower Earnings Limit for National Insurance Contributions (NICs) and have no tax deducted are not required to register with HMRC. The employer is not required to report information to HMRC until there is a tax or NICs deduction payable to HMRC.<\/p>
<\/p>
There are no plans to mandate employers who pay small amounts of wages to all of their employees to register with HMRC.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:38:40.563Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-25", "_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's Government what assessment they have made of the use of Real Time Information (RTI) to ensure low earners receive the tax relief they are due; and what plans they have to require all employers to use RTI.", "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" : "HL17507"} , {"_about" : "http://data.parliament.uk/resources/1142434", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142434/answer", "answerText" : {"_value" : "
As stated in the published impact assessment, the two fatal collisions identified by HM\u2019s Coroner as having older tyres as a contributory factor provide the evidence base for the monetised benefits for the proposed ban.<\/p>
<\/p>
The estimated reduction in fatal collisions due to older tyres being removed from use is used to calculate these benefits. In both the fatal collisions the tyres that failed were fitted on the steering axle.<\/p>
<\/p>
The Department is not aware of any collisions that have occurred as a result of tyre failure due to its age for tyres fitted away from steering axles. In the absence of further evidence, the monetised benefits are estimated to be the same.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4580", "label" : {"_value" : "Biography information for Baroness Vere of Norbiton"} } , "answeringMemberPrinted" : {"_value" : "Baroness Vere of Norbiton"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:47:34.267Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "27"} , "answeringDeptShortName" : {"_value" : "Transport"} , "answeringDeptSortName" : {"_value" : "Transport"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tyres: Safety"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government, in relation to their consultation Banning tyres aged 10 years and older, what evidence base was used to inform the conclusion of the impact assessment that the monetised benefits are the same if the ban is applied to all axles or to steering axles only.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3425", "label" : {"_value" : "Biography information for Earl Attlee"} } , "tablingMemberPrinted" : [{"_value" : "Earl Attlee"} ], "uin" : "HL17508"} , {"_about" : "http://data.parliament.uk/resources/1142436", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142436/answer", "answerText" : {"_value" : "
The information requested is not held. HM Revenue & Customs (HMRC) estimate the tax gap, which encompasses fraud for VAT, excise duties and customs duty. However, it is not possible to produce these estimates for online traders based outside the EU, and for fraud originating in China. Tax gaps for VAT, excise duties and other taxes overall are provided in HMRC\u2019s publication \u2018Measuring Tax Gaps\u2019.<\/p>
<\/p>
HMRC estimate that the tax loss from VAT fraud and error on online marketplaces was between £1 billion and £1.5 billion in 2016/17. The department estimates that overseas sellers contributed to approximately 60% of the VAT loss.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:37:53.7Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what assessment they have made of the amount lost to the Exchequer due to VAT fraud perpetrated by online traders based outside the EU; and what estimate they have made of the proportion of that fraud originating in China.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3396", "label" : {"_value" : "Biography information for Lord Clement-Jones"} } , "tablingMemberPrinted" : [{"_value" : "Lord Clement-Jones"} ], "uin" : "HL17510"} , {"_about" : "http://data.parliament.uk/resources/1142437", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142437/answer", "answerText" : {"_value" : "
HM Revenue & Customs (HMRC) have increased their engagement with China Customs through the Fiscal Crime Liaison Officer in Beijing. The engagement is designed to tackle undervaluation fraud, including online VAT fraud, with the help of the Chinese authorities. This has included a memorandum of understanding, set up in 2018, leading to a joint working group and a series of commodity-focused exercises.<\/p>
<\/p>
In addition, HMRC\u2019s primary focus in tackling the VAT issue has been with the online marketplaces through which those sellers operate, as this has proven to be an effective way of improving their compliance. The Fulfilment House Due Diligence Scheme supports this compliance activity by regulating the sites where overseas sellers store imported goods prior to their sale.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:38:21.057Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what discussions they have had with the government of China in relation to addressing online VAT fraud; and what steps they are taking as a result.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3396", "label" : {"_value" : "Biography information for Lord Clement-Jones"} } , "tablingMemberPrinted" : [{"_value" : "Lord Clement-Jones"} ], "uin" : "HL17511"} , {"_about" : "http://data.parliament.uk/resources/1142438", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142438/answer", "answerText" : {"_value" : "
The information requested is not held. HM Revenue & Customs (HMRC) record the total number and amount of penalties issued to sellers based overseas who operate on online marketplaces, but do not hold separate figures for EU and non-EU sellers.<\/p>
<\/p>
Up to 29 July 2019, HMRC have issued VAT penalties to a total of 1,059 overseas sellers; the total penalty amount is £34,056,356.39.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:36:05.967Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Tax Evasion"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government how many penalties they have issued to online traders based outside the EU for VAT fraud; and what was the total value of such penalties.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3396", "label" : {"_value" : "Biography information for Lord Clement-Jones"} } , "tablingMemberPrinted" : [{"_value" : "Lord Clement-Jones"} ], "uin" : "HL17512"} , {"_about" : "http://data.parliament.uk/resources/1142439", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142439/answer", "answerText" : {"_value" : "
Reaching the 2.4% ambition will require concerted effort both for government and for business. Since 2010, businesses and overseas investors have been responsible for an average of two thirds of gross investment in R&D. The Department is working with UKRI and other key partners to stimulate private investment in R&D, harness the latest trends in innovation and make the UK a great place to grow an innovative business.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4686", "label" : {"_value" : "Biography information for Lord Duncan of Springbank"} } , "answeringMemberPrinted" : {"_value" : "Lord Duncan of Springbank"} , "dateOfAnswer" : {"_value" : "2019-08-01", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-01T13:06:34.68Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "201"} , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"} , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Research: Finance"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government, further to the Written Answer by Lord Henley on 23 July (HL17210), whether they intend that two thirds of the investment in research and development, intended to reach 2.4 per cent of GDP by 2027, should come from private sources as announced by Chris Skidmore MP on 10 July.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/2593", "label" : {"_value" : "Biography information for Lord Freyberg"} } , "tablingMemberPrinted" : [{"_value" : "Lord Freyberg"} ], "uin" : "HL17513"} , {"_about" : "http://data.parliament.uk/resources/1142440", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142440/answer", "answerText" : {"_value" : "
Local stakeholders have championed the reinstatement of the Colne-Skipton railway line and work is currently progressing to assess the proposed scheme and determine if it can be made affordable, will attract sufficient traffic, and is part of the right long-term solution for trans-Pennine rail traffic.<\/p>
<\/p>
We expect to receive the results later this year to inform a decision as to whether the scheme should progress to the \u2018develop\u2019 stage of the Government\u2019s Rail Network Enhancements Pipeline. This is part of our new approach to rail enhancements to ensure we address the needs of passengers and freight, and that funding commitments appropriately reflect the stage of development of schemes.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4580", "label" : {"_value" : "Biography information for Baroness Vere of Norbiton"} } , "answeringMemberPrinted" : {"_value" : "Baroness Vere of Norbiton"} , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-06T13:48:13.597Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "27"} , "answeringDeptShortName" : {"_value" : "Transport"} , "answeringDeptSortName" : {"_value" : "Transport"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Railways: North of England"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government whether they support plans for a \u201cNorthern Link\u201d freight line between Liverpool Docks and Yorkshire and the East Coast, including the reinstatement of the track between Colne and Skipton; and what action, if any, they are taking in relation to that project.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/2569", "label" : {"_value" : "Biography information for Lord Greaves"} } , "tablingMemberPrinted" : [{"_value" : "Lord Greaves"} ], "uin" : "HL17514"} , {"_about" : "http://data.parliament.uk/resources/1142444", "AnsweringBody" : [{"_value" : "Department for Digital, Culture, Media and Sport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142444/answer", "answerText" : {"_value" : "
The Government Equalities Office has commissioned research exploring legal pornography use and its influence on harmful behaviours and attitudes towards women and girls. The research is currently in the fieldwork phase and will be published in autumn 2019.<\/p>
There are a number of existing pieces of research on the impact of pornography on young people and views towards age verification. S26(b) of the Digital Economy Act provides the regulator with the ability to carry out, commission or support research which it considers appropriate.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4703", "label" : {"_value" : "Biography information for Baroness Barran"} } , "answeringMemberPrinted" : {"_value" : "Baroness Barran"} , "dateOfAnswer" : {"_value" : "2019-08-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-05T11:54:16.073Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "10"} , "answeringDeptShortName" : {"_value" : "Digital, Culture, Media and Sport"} , "answeringDeptSortName" : {"_value" : "Digital, Culture, Media and Sport"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Pornography: Internet"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government whether they have commissioned research into online pornography use and its effect on attitudes and behaviours towards women and girls; and if so, when that research will be published.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3610", "label" : {"_value" : "Biography information for Baroness Howe of Idlicote"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Howe of Idlicote"} ], "uin" : "HL17518"} , {"_about" : "http://data.parliament.uk/resources/1142445", "AnsweringBody" : [{"_value" : "Department for Digital, Culture, Media and Sport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142445/answer", "answerText" : {"_value" : "
Once the appropriate remedial actions have been undertaken to correct a procedural error announced on 20th June, we will announce further details on timings for commencement of age verification for online pornography, giving stakeholders sufficient time to prepare.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4703", "label" : {"_value" : "Biography information for Baroness Barran"} } , "answeringMemberPrinted" : {"_value" : "Baroness Barran"} , "dateOfAnswer" : {"_value" : "2019-08-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-08-05T11:54:38.1Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "10"} , "answeringDeptShortName" : {"_value" : "Digital, Culture, Media and Sport"} , "answeringDeptSortName" : {"_value" : "Digital, Culture, Media and Sport"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Pornography: Internet"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government, further to the statement by Lord Ashton of Hyde on 20 July (HL Deb, cols 883\u20134), on what date the age verification requirements to protect children from accessing online pornography will come into effect.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3610", "label" : {"_value" : "Biography information for Baroness Howe of Idlicote"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Howe of Idlicote"} ], "uin" : "HL17519"} , {"_about" : "http://data.parliament.uk/resources/1142446", "AnsweringBody" : [{"_value" : "Leader of the House of Lords"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142446/answer", "answerText" : {"_value" : "
The Government schedules business in the House and proposes dates for Recess with the agreement of the usual channels. The House needs to sit for as long as there is business to be completed. The Government has no plans to review whether the House should sit in July in future years.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4329", "label" : {"_value" : "Biography information for Baroness Evans of Bowes Park"} } , "answeringMemberPrinted" : {"_value" : "Baroness Evans of Bowes Park"} , "dateOfAnswer" : {"_value" : "2019-07-26", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-26T12:49:51.217Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "92"} , "answeringDeptShortName" : {"_value" : ""} , "answeringDeptSortName" : {"_value" : "Leader of the House of Lords"} , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "House of Lords: Times of Sittings"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask the Leader of the House, in the light of the impact of climate change on air quality, transport and health, and forecasts of higher temperatures in future years, what plans she has to review whether the House should sit in July.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/248", "label" : {"_value" : "Biography information for Lord Jones of Cheltenham"} } , "tablingMemberPrinted" : [{"_value" : "Lord Jones of Cheltenham"} ], "uin" : "HL17520"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&houseId=2&min-date=2019-05-15&max-answer.questionFirstAnswered.=2019-08-06T13%3A48%3A13.597Z", "page" : 0, "startIndex" : 1, "totalResults" : 1705, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }