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1005593

registered interest
date	12/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what steps they are taking to ensure the application of VAT to e-publications but not to physical publications does not discriminate against readers from any social backgrounds.
tabling member printed	Baroness Bonham-Carter of Yarnbury
uin	HL11364
answer	answer is ministerial correction date of answer 26/11/2018 answer text <p>The Government keeps all taxes under review, including VAT on e-publications. Policy development also includes consideration of equalities impacts.</p><p> </p><p>HMRC does not hold detailed information about the VAT paid on specific products by government departments or public institutions.</p><p> </p><p>The Government is committed to making the UK the best place to start and grow a digital business and we are taking action to ensure innovative firms can access the skills, investment and infrastructure they need to thrive. Last year, jobs in the digital sector grew at twice the rate of those in the wider economy.</p> answering member printed Lord Bates grouped question UIN HL11363 HL11365 HL11366 HL11367 HL11368 question first answered 26/11/2018 15:51:15 answering member 1091 label Biography information for Lord Bates
tabling member	3699 label Biography information for Baroness Bonham-Carter of Yarnbury

1005594

registered interest
date	12/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what steps they are taking to ensure that the application of VAT to e-publications but not to physical publications does not have a negative impact on the growth of the UK's digital sector and the use of digital technologies.
tabling member printed	Baroness Bonham-Carter of Yarnbury
uin	HL11365
answer	answer is ministerial correction date of answer 26/11/2018 answer text <p>The Government keeps all taxes under review, including VAT on e-publications. Policy development also includes consideration of equalities impacts.</p><p> </p><p>HMRC does not hold detailed information about the VAT paid on specific products by government departments or public institutions.</p><p> </p><p>The Government is committed to making the UK the best place to start and grow a digital business and we are taking action to ensure innovative firms can access the skills, investment and infrastructure they need to thrive. Last year, jobs in the digital sector grew at twice the rate of those in the wider economy.</p> answering member printed Lord Bates grouped question UIN HL11363 HL11364 HL11366 HL11367 HL11368 question first answered 26/11/2018 15:51:15 answering member 1091 label Biography information for Lord Bates
tabling member	3699 label Biography information for Baroness Bonham-Carter of Yarnbury

1005595

registered interest
date	12/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what was the cost of VAT on digital (1) books, (2) magazines, and (3) newspapers to public institutions in the last (a) year, and (b) five years.
tabling member printed	Baroness Bonham-Carter of Yarnbury
uin	HL11366
answer	answer is ministerial correction date of answer 26/11/2018 answer text <p>The Government keeps all taxes under review, including VAT on e-publications. Policy development also includes consideration of equalities impacts.</p><p> </p><p>HMRC does not hold detailed information about the VAT paid on specific products by government departments or public institutions.</p><p> </p><p>The Government is committed to making the UK the best place to start and grow a digital business and we are taking action to ensure innovative firms can access the skills, investment and infrastructure they need to thrive. Last year, jobs in the digital sector grew at twice the rate of those in the wider economy.</p> answering member printed Lord Bates grouped question UIN HL11363 HL11364 HL11365 HL11367 HL11368 question first answered 26/11/2018 15:51:15 answering member 1091 label Biography information for Lord Bates
tabling member	3699 label Biography information for Baroness Bonham-Carter of Yarnbury

1005596

registered interest
date	12/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how much VAT on digital (1) books, (2) magazines, and (3) newspapers was paid by all Government departments in the last (a) year, and (b) five years.
tabling member printed	Baroness Bonham-Carter of Yarnbury
uin	HL11367
answer	answer is ministerial correction date of answer 26/11/2018 answer text <p>The Government keeps all taxes under review, including VAT on e-publications. Policy development also includes consideration of equalities impacts.</p><p> </p><p>HMRC does not hold detailed information about the VAT paid on specific products by government departments or public institutions.</p><p> </p><p>The Government is committed to making the UK the best place to start and grow a digital business and we are taking action to ensure innovative firms can access the skills, investment and infrastructure they need to thrive. Last year, jobs in the digital sector grew at twice the rate of those in the wider economy.</p> answering member printed Lord Bates grouped question UIN HL11363 HL11364 HL11365 HL11366 HL11368 question first answered 26/11/2018 15:51:15 answering member 1091 label Biography information for Lord Bates
tabling member	3699 label Biography information for Baroness Bonham-Carter of Yarnbury

1005597

registered interest
date	12/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what assessment they have made of the potential merits of the removal of VAT on digital (1) books, (2) magazines and (3) newspapers.
tabling member printed	Baroness Bonham-Carter of Yarnbury
uin	HL11368
answer	answer is ministerial correction date of answer 26/11/2018 answer text <p>The Government keeps all taxes under review, including VAT on e-publications. Policy development also includes consideration of equalities impacts.</p><p> </p><p>HMRC does not hold detailed information about the VAT paid on specific products by government departments or public institutions.</p><p> </p><p>The Government is committed to making the UK the best place to start and grow a digital business and we are taking action to ensure innovative firms can access the skills, investment and infrastructure they need to thrive. Last year, jobs in the digital sector grew at twice the rate of those in the wider economy.</p> answering member printed Lord Bates grouped question UIN HL11363 HL11364 HL11365 HL11366 HL11367 question first answered 26/11/2018 15:51:15 answering member 1091 label Biography information for Lord Bates
tabling member	3699 label Biography information for Baroness Bonham-Carter of Yarnbury

1005598

registered interest
date	12/11/2018
answering body	Department for Business, Energy and Industrial Strategy
answering dept id	201
answering dept short name	Business, Energy and Industrial Strategy
answering dept sort name	Business, Energy and Industrial Strategy
hansard heading	Financial Reporting Council: Accounting Officers
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Written Answer by Lord Henley on 24 October (HL10985), why Mr Haddrill was appointed responsible accounting officer on 1 August 2017 in view of the fact that he had been Chief Executive of the Financial Reporting Council (FRC) since 2009, and the FRC at the date of his appointment was designated a public body under the Government Resources and Accounts Act 2000; whether there was a period during which the FRC operated without a responsible accounting officer; if so, where accountability lay during that period; whether the FRC informed the Public Accounts Committee that it operated without a responsible accounting officer, for how long, and under whose authority; and if not, why not.
tabling member printed	Baroness Bowles of Berkhamsted
uin	HL11369
answer	answer is ministerial correction date of answer 19/11/2018 answer text <p>The Office for National Statistics concluded in December 2014 that the Financial Reporting Council (FRC) was a public body within central government. The Department for Business Innovation and Skills (as it then was) examined whether there was scope for further review. The Department for Business, Energy and Industrial Strategy concluded in 2017 that they should work with the FRC on the formal application of all relevant guidelines. Prior to that date, the Department communicated the requirements it imposed on the FRC as a public body through the FRC’s Chief Executive Officer.</p> answering member printed Lord Henley question first answered 19/11/2018 15:41:50 answering member 2616 label Biography information for Lord Henley
tabling member	4562 label Biography information for Baroness Bowles of Berkhamsted

1005599

registered interest
date	12/11/2018
answering body	Department for Business, Energy and Industrial Strategy
answering dept id	201
answering dept short name	Business, Energy and Industrial Strategy
answering dept sort name	Business, Energy and Industrial Strategy
hansard heading	Financial Reporting Council: Audit
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether the Financial Reporting Council (FRC)’s Practice Note 10 Audit of financial statements of public sector bodies in the UK as applicable to public bodies should have been applied to the FRC's accounts for the year ended 31 March, given that the FRC was itself a public body for all that period.
tabling member printed	Baroness Bowles of Berkhamsted
uin	HL11370
answer	answer is ministerial correction date of answer 22/11/2018 answer text <p>The Financial Reporting Council (FRC)’s Practice Notes contain auditing rather than accounting guidance, so are not directly applicable to the preparation of the FRC’s accounts.</p><p> </p><p>Practice Notes contain best practice guidance to help auditors apply auditing standards in the context of particular kinds of engagement (including public sector bodies, charities and banks). They do not contain additional requirements to those in auditing standards (ISAs (UK)), Practice Note 10 provides relevant context and application guidance for any audit engagement for a public sector body, including the FRC.</p><p> </p><p>The audit of the FRC is carried out in accordance with auditing and ethical standards used by all auditors in the UK.</p><p> </p><p>Practice Note 10 provides guidance on regularity. Regularity is the concept that transactions recorded in the financial statements of an audited business must be in accordance with the relevant framework. These frameworks are specific to the audited business and set out the requirements their transactions must comply with.</p><p> </p><p>The FRC auditor is not required to give a separate opinion on regularity because the FRC is required to prepare its accounts in accordance with Companies Act requirements and uses FRS 102.</p> answering member printed Lord Henley question first answered 22/11/2018 16:32:45 answering member 2616 label Biography information for Lord Henley
tabling member	4562 label Biography information for Baroness Bowles of Berkhamsted

1005600

registered interest
date	12/11/2018
answering body	Department for Business, Energy and Industrial Strategy
answering dept id	201
answering dept short name	Business, Energy and Industrial Strategy
answering dept sort name	Business, Energy and Industrial Strategy
hansard heading	Financial Reporting Council
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they will place in the Library of the House the framework document for the Financial Reporting Council as agreed with its sponsoring department, as required by the HM Treasury document, Managing Public Money, published in July 2013.
tabling member printed	Baroness Bowles of Berkhamsted
uin	HL11371
answer	answer is ministerial correction date of answer 23/11/2018 answer text <p>The Framework Document between the Financial Reporting Council and the Department is in the process of being agreed. Once agreed, it will be placed in the Libraries of the House.</p> answering member printed Lord Henley question first answered 23/11/2018 11:41:33 answering member 2616 label Biography information for Lord Henley
tabling member	4562 label Biography information for Baroness Bowles of Berkhamsted

1005601

registered interest
date	12/11/2018
answering body	Department for Transport
answering dept id	27
answering dept short name	Transport
answering dept sort name	Transport
hansard heading	East West Rail Line
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what lessons they have learnt from the performance of the Bicester to Oxford route operated by Chiltern Railways; and how might any lessons be applied to the proposed East West Rail scheme.
tabling member printed	Lord Bradshaw
uin	HL11372
answer	answer is ministerial correction date of answer 26/11/2018 answer text <p>The Bicester to Oxford route, which is operated by Chiltern Railways, continues to perform well with strong passenger revenue and growth on the route.</p><p> </p><p>The East West Rail Company has been established to challenge current delivery models whilst accelerating the delivery of robust infrastructure and reducing costs. The East West Rail Company are developing its operations strategy with recommendations for the Department for Transport. This is expected to incorporate lessons learnt from across the industry.</p> answering member printed Baroness Sugg question first answered 26/11/2018 15:13:26 answering member 4584 label Biography information for Baroness Sugg
tabling member	2483 label Biography information for Lord Bradshaw

1005602

registered interest
date	12/11/2018
answering body	Department for Digital, Culture, Media and Sport
answering dept id	10
answering dept short name	Digital, Culture, Media and Sport
answering dept sort name	Digital, Culture, Media and Sport
hansard heading	Black Cultural Archives
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what consideration they have given to supporting the Black Cultural Archives as a unique national heritage centre for African and Caribbean communities in Britain.
tabling member printed	Baroness Bull
uin	HL11373
answer	answer is ministerial correction date of answer 23/11/2018 answer text <p>The Black Cultural Archives (BCA) makes an important contribution to preserving and celebrating the diverse cultural heritage of Britain, as well as supporting the local community in Lambeth.</p><p> </p><p>BCA has received significant support, including over £4 million from the Heritage Lottery Fund to restore and develop Raleigh Hall in Brixton as a permanent home and heritage centre for BCA’s archives and collections.</p><p> </p><p>DCMS is working with BCA, alongside The National Archives and other DCMS public bodies, to help it to become financially sustainable and to seek to develop its ambitions to become a national resource.</p> answering member printed Lord Ashton of Hyde question first answered 23/11/2018 14:59:17 answering member 4247 label Biography information for Lord Ashton of Hyde
tabling member	4706 label Biography information for Baroness Bull