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171573

registered interest
date	18/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Environment Protection: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much he forecasts will accrue to the Exchequer from (a) the Carbon Price Floor and (b) the EU Emissions Trading Scheme in each of the next six years.
tabling member constituency	Esher and Walton
tabling member printed	Mr Dominic Raab
uin	219415
answer	answer is ministerial correction date of answer 06/01/2015 answer text <p>Table B.3 of the Chancellor of the Exchequer’s Autumn Statement 2014 sets out forecasts for Exchequer revenue from the Climate Change Levy and from EU Emissions Trading System auction receipts for each year up to financial year 2019/20. Receipts accruing from the Carbon Price Floor are incorporated within the Climate Change Levy revenue forecast. Both forecasts are shown in the table below.</p><p> </p><p> </p><p> </p><table><tbody><tr><td> </td><td><p>14/15</p></td><td><p>15/16</p></td><td><p>16/17</p></td><td><p>17/18</p></td><td><p>18/19</p></td><td><p>19/20</p></td></tr><tr><td><p>Climate Change Levy (£bn)</p></td><td><p>1.7</p></td><td><p>2.1</p></td><td><p>2.0</p></td><td><p>1.8</p></td><td><p>1.7</p></td><td><p>1.6</p></td></tr><tr><td><p>EU ETS auction receipts (£bn)</p></td><td><p>0.3</p></td><td><p>0.3</p></td><td><p>0.3</p></td><td><p>0.3</p></td><td><p>0.4</p></td><td><p>0.6</p></td></tr></tbody></table><p> </p><p> </p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 06/01/2015 15:57:54 answering member 1529 label Biography information for Mr David Gauke
tabling member	4007 label Biography information for Dominic Raab

170936

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Alcoholic Drinks: Taxation
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government how HM Revenue and Customs classify powdered alcohol for tax purposes.
tabling member printed	Lord Brooke of Alverthorpe
uin	HL3843
answer	answer is ministerial correction date of answer 06/01/2015 answer text <p>HMRC classifies powdered alcohol as being liable to excise duty, chargeable at the equivalent rate to spirits drinks.</p><p> </p><p> </p><p> </p><p>This reflects a ruling by the European Commission in 2005 which concluded that there are no grounds for exempting alcohol powder products from excise duty under Article 27 of Directive 92/83/EEC’ (the ‘alcohol structures directive’).</p><p> </p> answering member printed Lord Deighton question first answered 06/01/2015 14:27:57 answering member 4262 label Biography information for Lord Deighton
tabling member	3335 label Biography information for Lord Brooke of Alverthorpe

170959

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance Contributions
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government how many additional part-time workers, by gender, currently earning between £3,000 a year and the current lower earnings limit they estimate would, by virtue of their earnings, fall within the National Insurance system should the lower earnings limit be reduced to £3,000 and at what gross cost to the Exchequer; how many of those additional part-time workers, by gender, earning between £3,000 a year and the lower earnings limit would currently be credited into the National Insurance system; and what, taking into account existing crediting arrangements, would be the net cost of reducing the lower earnings limit to £3,000.
tabling member printed	Baroness Hollis of Heigham
uin	HL3866
answer	answer is ministerial correction date of answer 06/01/2015 answer text <p><strong>The information is not available.</strong></p><p> </p> answering member printed Lord Deighton question first answered 06/01/2015 14:27:13 answering member 4262 label Biography information for Lord Deighton
tabling member	1845 label Biography information for Baroness Hollis of Heigham

171058

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Training: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many employers received tax relief on expenditure on training in the most recent year for which figures are available.
tabling member constituency	Southampton, Itchen
tabling member printed	Mr John Denham
uin	219099
answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The information requested could only be provided at disproportionate cost.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 219075 219097 question first answered 05/01/2015 17:24:17 answering member 1529 label Biography information for Mr David Gauke
tabling member	61 label Biography information for Mr John Denham

171059

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Training: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much tax relief was claimed by employers on expenditure on training in the most recent year for which figures are available.
tabling member constituency	Southampton, Itchen
tabling member printed	Mr John Denham
uin	219097
answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The information requested could only be provided at disproportionate cost.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 219075 219099 question first answered 05/01/2015 17:24:17 answering member 1529 label Biography information for Mr David Gauke
tabling member	61 label Biography information for Mr John Denham

171063

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Students: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many employers were granted tax relief on expenditure on training to degree level in the most recent year for which figures are available; and what the total value was of that tax relief.
tabling member constituency	Southampton, Itchen
tabling member printed	Mr John Denham
uin	219075
answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The information requested could only be provided at disproportionate cost.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 219097 219099 question first answered 05/01/2015 17:24:17 answering member 1529 label Biography information for Mr David Gauke
tabling member	61 label Biography information for Mr John Denham

171239

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what access he has to evidence by the EU enquiry into the extent and the means of tax avoidance by multinational corporations through Luxembourg and the Irish Republic.
tabling member constituency	Great Grimsby
tabling member printed	Austin Mitchell
uin	219226
answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>The European Commission has a duty of confidentiality to Member States in relation to the information they provide to the Commission. Where appropriate, HMRC can request information relevant to UK tax matters directly from the fiscal authorities in Member States under existing arrangements for the exchange of information.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 05/01/2015 17:42:35 answering member 1529 label Biography information for Mr David Gauke
tabling member	372 label Biography information for Austin Mitchell

171240

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what representations he has made to tax authorities in (a) Ireland and Luxembourg and (b) other EU countries to ensure that profits made in the UK can be taxed in the UK at UK tax rates.
tabling member constituency	Great Grimsby
tabling member printed	Austin Mitchell
uin	219220
answer	answer is ministerial correction date of answer 05/01/2015 answer text <p>Profit shifting by multinationals is a global problem. It is essential to look at this issue in a comprehensive and coordinated manner so that we can come up with effective solutions. The UK is at the forefront of multilateral action through the G20 and the OECD to reform the international tax standards.</p><p> </p><p> </p><p> </p><p>The UK used its Presidency of the G8 to successfully build international support for this work. We are now playing a leading role in the OECD Base Erosion and Profit Shifting (BEPS) project to reform the international tax landscape in order to ensure that profits are taxed where economic activities are performed and where value is created.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 05/01/2015 17:40:44 answering member 1529 label Biography information for Mr David Gauke
tabling member	372 label Biography information for Austin Mitchell

171241

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the potential of the changes which come into force on 1 January 2015 on VAT rules for small and micro businesses in the UK which sell digital products to other EU Member states.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	219235
answer	answer is ministerial correction date of answer 06/01/2015 answer text I refer the honourable member to my reply to his question number 219172.<p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 06/01/2015 15:50:38 answering member 1529 label Biography information for Mr David Gauke
tabling member	298 label Biography information for Steve McCabe

171243

registered interest
date	17/12/2014
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what discussions his Department has had with small and medium-sized businesses which are likely to be affected by the introduction of VAT mini one stop shop and the new VAT rules which come into force on 1 January 2015.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	219237
answer	answer is ministerial correction date of answer 06/01/2015 answer text <p>I refer the honourable member to my reply to his question number 219175.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 06/01/2015 15:44:55 answering member 1529 label Biography information for Mr David Gauke
tabling member	298 label Biography information for Steve McCabe