https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/678866/Guidance_on_local_government_investments.pdf<\/a><\/p>When accounting for investments in commercial property, local authorities are required to comply with proper accounting practices, which are updated annually by CIPFA through their Code of Practice on Local Authority Accounting. The Code interprets international financial reporting standards for application by local authorities in a way that is consistent with the specific legislative requirements of the sector.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4282", "label" : {"_value" : "Biography information for Lord Bourne of Aberystwyth"}
}
, "answeringMemberPrinted" : {"_value" : "Lord Bourne of Aberystwyth"}
, "attachment" : {"_about" : "http://data.parliament.uk/resources/1121596/answer/attachment/1", "fileName" : {"_value" : "190429 Guidance_on_local_government_investments - HL15247.pdf"}
, "title" : "Guidance"}
, "dateOfAnswer" : {"_value" : "2019-04-29", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-29T15:40:24.58Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "7"}
, "answeringDeptShortName" : {"_value" : "Housing, Communities and Local Government"}
, "answeringDeptSortName" : {"_value" : "Housing, Communities and Local Government"}
, "date" : {"_value" : "2019-04-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Local Government: Borrowing"}
, "houseId" : {"_value" : "2"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
}
], "questionText" : "To ask Her Majesty's Government when a local authority borrows via the Public Works Loan Board to invest in commercial property principally in order to make a margin to help finance expenditure, what rules set out how this should be disclosed in their accounts; and what permissions they require from central government to borrow such money for such an investment.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1879", "label" : {"_value" : "Biography information for Lord Lucas"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Lucas"}
], "uin" : "HL15247"}
, {"_about" : "http://data.parliament.uk/resources/1121597", "AnsweringBody" : [{"_value" : "Ministry of Housing, Communities and Local Government"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1121597/answer", "answerText" : {"_value" : "
Local authority auditors are required to comply with International Auditing Standards (IAS) when they set materiality thresholds for local authority audits. IAS 320 states that the auditor's determination of materiality is a matter of professional judgement and it explains that misstatements, including omissions, are considered to be material if they, individually or in the aggregate, could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements<\/p>
It is not our role to make a judgement on whether the materiality level set by an auditor is unusual or not. However, when setting the materiality level, the auditor should ensure their judgement is justified transparently including a demonstration of how they have designed their audit work to suit the structure and operations of local authorities<\/p>
If a person wants to make a complaint about the work of an auditor, in the first instance they should complain directly to the senior audit partner using the firm's complaint processes. Auditors are obligated to consider all complaints. Following that, if the complaint is not resolved, further escalation can be made to the auditor's Responsible Supervisory Body (RSB).<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4282", "label" : {"_value" : "Biography information for Lord Bourne of Aberystwyth"}
}
, "answeringMemberPrinted" : {"_value" : "Lord Bourne of Aberystwyth"}
, "dateOfAnswer" : {"_value" : "2019-04-24", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-24T12:43:29.74Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "7"}
, "answeringDeptShortName" : {"_value" : "Housing, Communities and Local Government"}
, "answeringDeptSortName" : {"_value" : "Housing, Communities and Local Government"}
, "date" : {"_value" : "2019-04-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Local Government: Audit"}
, "houseId" : {"_value" : "2"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
}
], "questionText" : "To ask Her Majesty's Government what rules apply to the setting of a level of materiality in local authority audits; who enforces those rules; and whether a level of materiality in excess of ten per cent of a council\u2019s annual turnover is unusual.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1879", "label" : {"_value" : "Biography information for Lord Lucas"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Lucas"}
], "uin" : "HL15248"}
, {"_about" : "http://data.parliament.uk/resources/1121598", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1121598/answer", "answerText" : {"_value" : "
In the year ending 31 December 2018, HM Revenue and Customs seized stock belonging to third parties from 14 fulfilment houses.<\/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" : "2019-04-25", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-25T10:50:11.78Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-04-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Electronic Commerce"}
, "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 fulfilment houses had stock seized by Her Majesty's Revenue and Customs in the last 12 months.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1879", "label" : {"_value" : "Biography information for Lord Lucas"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Lucas"}
], "uin" : "HL15249"}
, {"_about" : "http://data.parliament.uk/resources/1121599", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1121599/answer", "answerText" : {"_value" : "
In the year ending 31 December 2018, HM Revenue and Customs issued 3,827 notices of joint and several liability to online marketplaces. These inform the online marketplace that it could be held jointly liable for an overseas seller\u2019s future unpaid VAT. In the vast majority of cases, the receipt of a notice results in the online marketplace removing that seller from its platform. Seizure of stock takes place under separate powers.<\/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" : "2019-04-25", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-04-25T10:49:43.583Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-04-11", "_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 notices of joint and several liability were issued in the last 12 months in respect of VAT evasion by overseas sellers; and how much stock was seized as a result.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1879", "label" : {"_value" : "Biography information for Lord Lucas"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Lucas"}
], "uin" : "HL15250"}
, {"_about" : "http://data.parliament.uk/resources/1087541", "AnsweringBody" : [{"_value" : "Department for Transport"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1087541/answer", "answerText" : {"_value" : "
Highways England is able to consider reasons for non-compliance when customers opt to challenge their Penalty Charge Notices (PCNs) through the relevant representations process. Highways England considers the reasons presented on a case by case basis. If the representation is rejected, the customer may appeal that decision through the Traffic Penalty Tribunal.<\/p>
The current compliance rate is 95 per cent, demonstrating that the vast majority of customers are using the scheme successfully. Highways England undertakes a variety of measures to enable and encourage compliance, providing a range of payment options, including pre-pay accounts; allowing for payment up to midnight the day after a crossing is made; and allowing an additional 14 days for payment for first time offences. In addition, it also has a comprehensive signage strategy which includes the use of advance directional signs, variable message signs and safety signs. This is reinforced by public communications campaigns to inform drivers, both in the UK and overseas, about the payment arrangements and the road layout.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4584", "label" : {"_value" : "Biography information for Baroness Sugg"}
}
, "answeringMemberPrinted" : {"_value" : "Baroness Sugg"}
, "dateOfAnswer" : {"_value" : "2019-03-25", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-03-25T14:26:03.94Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "27"}
, "answeringDeptShortName" : {"_value" : "Transport"}
, "answeringDeptSortName" : {"_value" : "Transport"}
, "date" : {"_value" : "2019-03-12", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Dartford-Thurrock Crossing: Tolls"}
, "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 Baroness Sugg on 11 March (HL14007), what investigations they make into the reasons why the Dart Charge payment has not been made when communicating with those who have defaulted on such a payment; and what options they are considering to improve compliance with the payment of that charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1879", "label" : {"_value" : "Biography information for Lord Lucas"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Lucas"}
], "uin" : "HL14462"}
, {"_about" : "http://data.parliament.uk/resources/1086367", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1086367/answer", "answerText" : {"_value" : "
The study will start in June 2019 and aims to recruit all 638 eligible children and young people over 18 months. Should the study fail to meet recruitment targets, the possibility of extending this period beyond six months will be reviewed.<\/p>
In order for children and young people to take part in the study they must be aged 3-13 years at the time of referral to the United Kingdom\u2019s Gender Identity Development Service, have parental consent, have English language comprehension and live in the UK.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4019", "label" : {"_value" : "Biography information for Baroness Blackwood of North Oxford"}
}
, "answeringMemberPrinted" : {"_value" : "Baroness Blackwood of North Oxford"}
, "dateOfAnswer" : {"_value" : "2019-03-25", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-03-25T14:21:56.777Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "17"}
, "answeringDeptShortName" : {"_value" : "Health and Social Care"}
, "answeringDeptSortName" : {"_value" : "Health and Social Care"}
, "date" : {"_value" : "2019-03-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Gender Dysphoria: Children"}
, "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 Baroness Blackwood of North Oxford on 11 March (HL14006), for how long the Longitudinal Outcomes of Gender Identity in Children study will continue to accept new cases; whether the study has been funded to enable it to include all eligible children; if not, how many such children are expected to be (1) included, and (2) not included; and how the choice will be made.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1879", "label" : {"_value" : "Biography information for Lord Lucas"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Lucas"}
], "uin" : "HL14400"}
, {"_about" : "http://data.parliament.uk/resources/1077086", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1077086/answer", "answerText" : {"_value" : "
The Tavistock and Portman NHS Foundation Trust has been awarded a research grant by the National Institute for Health Research to fund a LOGIC study (Longitudinal Outcomes of Gender Identity in Children) that will follow up children and young people aged 13 years and under referred to the Gender Identity Development Service (GIDS). This will look at outcomes with regard to young people\u2019s physical health, quality of life and psychological wellbeing. The United Kingdom GIDS is the largest such service in the world and this combined with the increase in referrals in recent years means that it is uniquely positioned to undertake research of this kind.<\/p>
The research will importantly investigate outcomes over time, whether children and young people and their families remain in contact with NHS services or not. This thereby investigates outcomes for the entire cohort, encompassing those in receipt of physical (hormone/endocrine) treatments and those not receiving such interventions. The findings generated from this research will help address important gaps in the evidence, enabling services to provide better and more individualized care, benefiting patients and their families.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4019", "label" : {"_value" : "Biography information for Baroness Blackwood of North Oxford"}
}
, "answeringMemberPrinted" : {"_value" : "Baroness Blackwood of North Oxford"}
, "dateOfAnswer" : {"_value" : "2019-03-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-03-11T15:18:45.34Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "17"}
, "answeringDeptShortName" : {"_value" : "Health and Social Care"}
, "answeringDeptSortName" : {"_value" : "Health and Social Care"}
, "date" : {"_value" : "2019-02-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Gender Dysphoria: Children"}
, "houseId" : {"_value" : "2"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
}
], "questionText" : "To ask Her Majesty's Government what consideration they have given to ensuring all children under the age of 18 who have been referred to the Tavistock and Portman NHS Foundation Trust\u2019s Gender Identity Development Service in respect of possible gender dysphoria or reassignment participate in an independent long-term study to improve the understanding of such conditions, possible courses of treatment and support for such children.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1879", "label" : {"_value" : "Biography information for Lord Lucas"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Lucas"}
], "uin" : "HL14006"}
, {"_about" : "http://data.parliament.uk/resources/1077087", "AnsweringBody" : [{"_value" : "Department for Transport"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1077087/answer", "answerText" : {"_value" : "
The total amount received as a result of people paying the Dart Charge correctly and within the required time-frame to comply with the scheme order between 30 November 2014 and 31 December 2018 is approximately £424 million.<\/p>
<\/p>
The total revenue received from enforcement activity is recorded in the Dartford Thurrock River Crossing audited accounts, published annually.<\/p>
<\/p>
Enforcement revenue includes Penalty Charge Notices paid, including at the discounted rate, and revenue from bailiff action. Information on the breakdown of enforcement revenue is being withheld because it would be prejudicial to the effective conduct of public affairs, insofar as it could reduce the effectiveness of enforcement activity and reduce compliance rates.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4584", "label" : {"_value" : "Biography information for Baroness Sugg"}
}
, "answeringMemberPrinted" : {"_value" : "Baroness Sugg"}
, "dateOfAnswer" : {"_value" : "2019-03-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-03-11T16:43:26.357Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "27"}
, "answeringDeptShortName" : {"_value" : "Transport"}
, "answeringDeptSortName" : {"_value" : "Transport"}
, "date" : {"_value" : "2019-02-25", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Dartford-Thurrock Crossing: Tolls"}
, "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 Baroness Sugg on 21 February (HL13555), in the period 30 November 2014 to 31 December 2018 (1) what was the total amount received as a result of people paying the Dart Charge correctly and on time, (2) what was the total gross amount of penalties, following any discount for early payment, incurred by the 11,058,152 people who did not make the payment correctly, and (3) of those 11,058,152 people, how many (a) paid using the discount, (b) paid the full penalty without requiring bailiff action, and (c) required bailiff action to recover the debt; and what was the amount recovered through each of these means.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1879", "label" : {"_value" : "Biography information for Lord Lucas"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Lucas"}
], "uin" : "HL14007"}
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