{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Baroness+Altmann&min-answer.questionFirstAnswered.=2019-08-06T13%3A38%3A40.563Z&min-ddpModified.=2019-07-11T16%3A45%3A57.789Z&max-questionFirstAnswered.=2020-02-13T14%3A57%3A54.493Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?tablingMemberPrinted.=Baroness+Altmann&min-answer.questionFirstAnswered.=2019-08-06T13%3A38%3A40.563Z&min-ddpModified.=2019-07-11T16%3A45%3A57.789Z&max-questionFirstAnswered.=2020-02-13T14%3A57%3A54.493Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Baroness+Altmann&min-answer.questionFirstAnswered.=2019-08-06T13%3A38%3A40.563Z&_metadata=all&min-ddpModified.=2019-07-11T16%3A45%3A57.789Z&max-questionFirstAnswered.=2020-02-13T14%3A57%3A54.493Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Baroness+Altmann&_page=0&min-answer.questionFirstAnswered.=2019-08-06T13%3A38%3A40.563Z&min-ddpModified.=2019-07-11T16%3A45%3A57.789Z&max-questionFirstAnswered.=2020-02-13T14%3A57%3A54.493Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Baroness+Altmann&min-answer.questionFirstAnswered.=2019-08-06T13%3A38%3A40.563Z&min-ddpModified.=2019-07-11T16%3A45%3A57.789Z&max-questionFirstAnswered.=2020-02-13T14%3A57%3A54.493Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Baroness+Altmann&min-answer.questionFirstAnswered.=2019-08-06T13%3A38%3A40.563Z&min-ddpModified.=2019-07-11T16%3A45%3A57.789Z&max-questionFirstAnswered.=2020-02-13T14%3A57%3A54.493Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1177210", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1177210/answer", "answerText" : {"_value" : "

Data on pensioners\u2019 incomes at the breakdowns requested are not available.<\/p>

<\/p>

Data on estimates of the levels, sources and distribution of pensioners\u2019 incomes can be found on the government website www.gov.uk.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4174", "label" : {"_value" : "Biography information for Baroness Stedman-Scott"} } , "answeringMemberPrinted" : {"_value" : "Baroness Stedman-Scott"} , "dateOfAnswer" : {"_value" : "2020-02-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-02-13T14:57:54.493Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2020-02-10", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Pensioners: Income"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what is the (1) total number, and (2) percentage, of pensioners who had an annual income above £50,000 in each of the last three years, broken down by gender.", "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" : "HL1456"} , {"_about" : "http://data.parliament.uk/resources/1177105", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1177105/answer", "answerText" : {"_value" : "

Successive governments have put in place a robust, proportionate, compliance framework for automatic enrolment, which is administered by The Pensions Regulator, and includes detailed regulatory guidance about how to comply with the law.<\/p>

<\/p>

In addition, employers and their pension scheme trustees, managers and providers must keep certain records including details of the pension contributions payable in each relevant pay reference period by an employer to the pension scheme, and the amounts payable. This includes the contributions due on the employer\u2019s behalf and deductions made from an individual\u2019s earnings towards automatic enrolment.<\/p>

<\/p>

The Pensions Regulator has published codes of practice on its website setting out how trustees of trust based defined contribution pension schemes and managers of contract based defined contribution pension schemes should monitor the payment of contributions, provide information to help members check their contributions and report material payment failures to The Pensions Regulator.<\/p>

<\/p>

The Pensions Regulator receives payment failure reports from pension providers, but these do not necessarily represent data errors. While The Pensions Regulator does not hold statistics on contribution data errors, the regulatory regime is designed so that errors can be identified and material failures can be reported. The Pensions Regulator can then require restitution and, where necessary, make use of its enforcement powers.<\/p>

<\/p>

The Pensions Regulator publishes regular assessments of its automatic enrolment compliance and enforcement activities as well as an annual commentary and analysis report, both of which are available on its website.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4174", "label" : {"_value" : "Biography information for Baroness Stedman-Scott"} } , "answeringMemberPrinted" : {"_value" : "Baroness Stedman-Scott"} , "dateOfAnswer" : {"_value" : "2020-02-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-02-13T14:54:56.687Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2020-02-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Workplace Pensions"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what steps they have taken to ensure that the pensions industry routinely checks for auto-enrolment contribution data errors; and whether they receive reports from (1) pension providers, (2) employers, and (3) payroll operators, which verify the accuracy of such contributions.", "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" : "HL1430"} , {"_about" : "http://data.parliament.uk/resources/1167215", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1167215/answer", "answerText" : {"_value" : "

Automatic Enrolment into workplace pensions is working. It has transformed pension saving for millions of today\u2019s workers. It has reversed the decline in workplace pension saving seen in the decade prior to its introduction. Since automatic enrolment started in 2012, workplace participation has increased among eligible employees from a low of 55 per cent in 2012 to 87 per cent in 2018. The Government has put in place a robust, proportionate compliance framework. This is administered by The Pensions Regulator, and includes detailed regulatory guidance about how to comply with the law. An employer is required to select a qualifying pension scheme; enrol qualifying staff into that scheme, and deduct any contributions payable under Automatic Enrolment.<\/p>

<\/p>

The Pensions Regulator\u2019s priorities are contained in their corporate plan 2019-22 and include; providing clarity, enforcing the high standards of trusteeship, governance and administration they expect.<\/p>

<\/p>

Qualifying pension schemes for Automatic Enrolment are subject to the regulatory framework overseen by The Pensions Regulator in respect of payment and accuracy of contributions. The Regulator has published codes of practice on its website setting out how trustees of defined contribution pension schemes and managers of personal pension schemes should monitor the payment of contributions; provide information to help members check their contributions; and report material payment failures to the Regulator.<\/p>

<\/p>

The regulatory regime is designed so that errors can be identified and material failures can be reported, the Regulator can then require restitution; and, where necessary, make use of its enforcement powers. The Government keeps all aspects of automatic enrolment under regular review but has no plans to make changes to the compliance framework at this time.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4174", "label" : {"_value" : "Biography information for Baroness Stedman-Scott"} } , "answeringMemberPrinted" : {"_value" : "Baroness Stedman-Scott"} , "dateOfAnswer" : {"_value" : "2019-11-04", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-11-04T14:12:19.303Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2019-10-29", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Workplace Pensions"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what plans they have to ensure that the Pensions Regulator makes pension schemes regularly reconcile and report on the accuracy of auto-enrolment pensions data.", "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" : "HL483"} , {"_about" : "http://data.parliament.uk/resources/1156543", "AnsweringBody" : [{"_value" : "Cabinet Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1156543/answer", "answerText" : {"_value" : "

\u2018Get Ready for Brexit\u2019 is a cross-government campaign using national advertising including TV, radio, press, digital and outdoor advertising. It also includes direct engagement and local elements including business preparedness events, ministerial visits and local authority activity.<\/p>

The cost of the public information campaign will be published monthly on a rolling basis, as part of routine government transparency arrangements.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3359", "label" : {"_value" : "Biography information for The Earl of Courtown"} } , "answeringMemberPrinted" : {"_value" : "The Earl of Courtown"} , "dateOfAnswer" : {"_value" : "2019-10-31", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-10-31T16:12:08.027Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "53"} , "answeringDeptShortName" : {"_value" : "Cabinet Office"} , "answeringDeptSortName" : {"_value" : "Cabinet Office"} , "date" : {"_value" : "2019-10-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Brexit: Advertising"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government how much they have spent on (1) motorway advertising, (2) newspaper advertisements, and (3) other public information campaigns, in the past 12 months, about preparing for the possibility of a no-deal Brexit.", "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" : "HL423"} , {"_about" : "http://data.parliament.uk/resources/1156544", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1156544/answer", "answerText" : {"_value" : "

As part of preparations for a potential No Deal Brexit in March, the Government procured additional freight capacity to support the continued flow of Category 1 goods. When Article 50 was extended, £51.4m was paid to terminate contracts.<\/p>

<\/p>

The Government ran a new procurement exercise to secure freight capacity as part of preparations for Brexit on 31 October, entering into contracts for the 6 months from this date. With the extension to Article 50, we have changed our requirements with operators to make sure that capacity remains available from 31 January if required. This scaling down of capacity will cost approximately £8m.<\/p>

<\/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" : "2019-11-04", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-11-04T15:16:27.867Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "27"} , "answeringDeptShortName" : {"_value" : "Transport"} , "answeringDeptSortName" : {"_value" : "Transport"} , "date" : {"_value" : "2019-10-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Ferries: Contracts"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government how much they have spent on ferry contracts that were entered into in anticipation of a possible no-deal Brexit in the past 12 months.", "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" : "HL424"} , {"_about" : "http://data.parliament.uk/resources/1156545", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1156545/answer", "answerText" : {"_value" : "

It has not proved possible to respond to this question in the time available before Dissolution. Ministers will correspond directly with the Member.<\/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" : "2019-11-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-11-05T17:12:17.847Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "17"} , "answeringDeptShortName" : {"_value" : "Health and Social Care"} , "answeringDeptSortName" : {"_value" : "Health and Social Care"} , "date" : {"_value" : "2019-10-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "NHS: Drugs and Medical Equipment"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what preventive measures they have put in place to protect the NHS from running short of essential medicines and medical supplies in preparation for a possible no-deal Brexit on 31 October or any other date; and what estimate they have made of the costs incurred from such measures.", "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" : "HL425"} , {"_about" : "http://data.parliament.uk/resources/1156546", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1156546/answer", "answerText" : {"_value" : "

It has not proved possible to respond to this question in the time available before Dissolution. Ministers will correspond directly with the Member.<\/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" : "2019-11-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-11-05T17:12:28.55Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "17"} , "answeringDeptShortName" : {"_value" : "Health and Social Care"} , "answeringDeptSortName" : {"_value" : "Health and Social Care"} , "date" : {"_value" : "2019-10-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Nurses: Pensions"} , "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 NHS practice nurses in England, after working in NHS GP practices across the country, have been excluded from the NHS pension arrangements available to other NHS staff; what estimate they have made of the pension such nurses would have accrued, on average, had they been able to accrue pensions in the same way as nurses working in other parts of the NHS.", "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" : "HL426"} , {"_about" : "http://data.parliament.uk/resources/1156547", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1156547/answer", "answerText" : {"_value" : "

It has not proved possible to respond to this question in the time available before Dissolution. Ministers will correspond directly with the Member.<\/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" : "2019-11-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-11-05T17:14:43.543Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "17"} , "answeringDeptShortName" : {"_value" : "Health and Social Care"} , "answeringDeptSortName" : {"_value" : "Health and Social Care"} , "date" : {"_value" : "2019-10-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Doctors: Pensions"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what is their estimate of how many NHS senior medical staff have been asked to pay extra tax as a result of their pension contributions exceeding the Tapered Annual Allowance in the (1) 2016\u201317, (2) 2017\u201318, and (3) 2018\u201319 tax years; and what was the average amount of tax that such staff were asked to pay in each of those years.", "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" : "HL427"} , {"_about" : "http://data.parliament.uk/resources/1156548", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1156548/answer", "answerText" : {"_value" : "

Employers have not been given too much or too little tax relief as employers do not receive tax relief under net pay or relief at source (RAS) arrangements.<\/p>

<\/p>

The information about members is not readily available in the form requested and could only be provided at disproportionate cost.<\/p>

<\/p>

Errors made by employers and pension providers have resulted in pension scheme members receiving either no tax relief on their pension contributions, or receiving tax relief twice.<\/p>

<\/p>

In the Pension schemes newsletter 105 (November 2018), HMRC invited pension schemes who think that any of their members have been given the wrong amount of tax relief to email HMRC. HMRC would then work with the scheme to help correct their tax position.<\/p>

<\/p>

HMRC is continuing to work with the pension schemes that have informed if an error has been made, but is unable to give more detail of these cases as this could prejudice future HMRC compliance activity.<\/p>

<\/strong><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3359", "label" : {"_value" : "Biography information for The Earl of Courtown"} } , "answeringMemberPrinted" : {"_value" : "The Earl of Courtown"} , "dateOfAnswer" : {"_value" : "2019-11-04", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-11-04T14:00:18.303Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-10-28", "_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's Government how many (1) employers, and (2) pension scheme members, have received too much tax relief due to incorrect pension contributions being made as a result of confusion between (a) Relief at Source, and (b) Net Pay, arrangements.", "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" : "HL428"} , {"_about" : "http://data.parliament.uk/resources/1144865", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1144865/answer", "answerText" : {"_value" : "

It has not proved possible to respond to this question in the time available before Prorogation. Ministers will correspond directly with the Member.<\/del><\/p>

<\/p>

HMRC publishes estimates of the cost of pension tax relief which is available in table 6 of HM Revenue and Customs Personal Pension Statistics on Gov.uk. <\/ins><\/p>

<\/em><\/ins><\/p>

These estimates were revised on 26th<\/sup> September 2019 as part of an overall update to HMRC\u2019s Personal Pension and Pension Relief statistics. Estimates of the cost of tax relief on contributions are produced using the Annual Survey of Hours and Earnings (ASHE) for income, individual and employer contributions for members of pension schemes that use the net pay mechanism; and administrative data HMRC holds on relief at source administrative data matched to the Survey of Personal Incomes (SPI) - for income, individual and employer pension contributions for members of pension schemes that use the relief at source mechanism.<\/ins><\/p>

<\/ins><\/p>

The cost of tax relief for all contributions made by individuals is approximately £6.3bn, broken down as the cost of relief on employee contributions to occupational schemes (£4.2bn), to personal pension schemes (£1.6bn), and self-employed contributions to pensions (£0.5bn). Occupational pensions here includes some master trust pension schemes which use the relief at source method. Personal pensions here includes workplace personal pension schemes (such as group personal pensions).<\/ins><\/p>

<\/ins><\/p>

i) The £4.3bn figure referenced is the cost of pension tax relief relating to occupational pension schemes. Estimates of the cost of pension tax relief were revised on September 26th<\/sup> 2019 as part of an overall update to HMRC\u2019s Personal Pensions and Pension Relief Statistics. The £4.3bn figure referenced has since been revised to £4.2bn. <\/ins><\/p>

<\/ins><\/p>

This £4.2bn figure of tax relief is derived from around £15.9bn of estimated \u201crelievable\u201d individual pension contributions to occupational pension schemes, (where \u201crelievable\u201d refers to our best estimates of contributions which are within the individual\u2019s pensions Annual Allowance). <\/ins><\/p>

<\/ins><\/p>

ii) Marginal rate tax relief is applied to these estimates of \u201crelievable\u201d contributions as if these contributions were taxed. Estimates are produced assuming all members contributing to all pension schemes receive full marginal rate tax relief on their contributions.<\/ins><\/p>

<\/em><\/ins><\/p>

As noted in the publication, costs are subject to large revisions and have a particularly wide margin of error \u2013 reflecting the variety of sources of data (both administrative and survey) required to produce these estimates.<\/ins><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3359", "label" : {"_value" : "Biography information for The Earl of Courtown"} } , "answeringMemberPrinted" : {"_value" : "The Earl of Courtown"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "true", "_datatype" : "boolean"} , "previousAnswerVersion" : {"_about" : "http://data.parliament.uk/resources/1144865/answer/previousversion/135351", "answeringMember" : {"_about" : "http://data.parliament.uk/members/3359", "label" : {"_value" : "Biography information for The Earl of Courtown"} } , "answeringMemberPrinted" : {"_value" : "The Earl of Courtown"} } , "questionFirstAnswered" : [{"_value" : "2019-09-09T16:33:08.633Z", "_datatype" : "dateTime"} ], "questionFirstMinisteriallyCorrected" : [{"_value" : "2019-10-08T12:38:27.003Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-09-04", "_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's Government, with respect to the National Statistics data published in April, which estimated the total cost of pension tax relief in respect of registered pension schemes for the year ending 5 April 2018 at £36.3 billion including £4.3 billion in tax relief on employee contributions to occupational pension schemes, (1) what is the estimated figure of gross pension contributions on which this figure was based, and (2) what specific assumptions were made as to the rates of tax applicable in arriving at the figure of £4.3 billion; and whether these assumptions included that all employees making contributions to occupational schemes receive the full tax relief to which they are entitled, including those contributing to net pay pension 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" : "HL17699"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Baroness+Altmann&_page=1&min-answer.questionFirstAnswered.=2019-08-06T13%3A38%3A40.563Z&min-ddpModified.=2019-07-11T16%3A45%3A57.789Z&max-questionFirstAnswered.=2020-02-13T14%3A57%3A54.493Z", "page" : 0, "startIndex" : 1, "totalResults" : 15, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }