HMRC are not able to provide the information in the manner requested. HMRC do not record the nationality of the claimant receiving child benefit for children living in another member state.

Published child benefit statistics provide annual estimates of the number of families and children claiming. The latest available (August 2012) show that there were 7.92 million families, responsible for 13.77 million children and qualifying young people receiving child benefit.

The main purpose of child benefit is to support families in the UK. Consequently, the rules generally do not provide for them to be paid in respect of children who live abroad.

Nevertheless, child benefit is a family benefit under EC Regulation 883/2004. This regulation protects the social security rights of nationals of all member states of the European economic area, including the UK, and Switzerland when they exercise their rights of free movement under EU law.

HMRC holds information on the number of child benefit awards under EC Regulation 883/2004. As at 31 December 2013, there were 20,400 ongoing child benefit awards under the EC regulation in respect of 34.268 children living in another member state.

This is a fall of 3,682 (15.3%) awards in respect of 5,903 (14.7%) fewer children since 31 December 2012.

The breakdown by member state is as follows:

As announced in the 2014 Budget, to prevent EEA migrants claiming benefits they are not entitled to, the Government will increase compliance checks to establish whether EEA migrants meet the entitlement conditions to receive child benefit.

Under domestic law, in order to claim child benefit EEA migrants must be present in the UK, ordinarily resident and have a right to reside in the UK and their children must live in the UK.

The recent changes to migrants’ access to benefits announced by the Government sends a strong message that the UK benefit system is not open to abuse, as well as deterring those who may seek residence in the UK primarily to claim benefits.

Strengthening compliance checks will help prevent EEA migrants from claiming, and continuing to claim, benefits they are not entitled to. Checks will be applied to both new claims and existing awards.

HMRC are not able to provide the information in the manner requested. HMRC do not record the nationality of the claimant receiving child benefit for children living in another member state.

Published child benefit statistics provide annual estimates of the number of families and children claiming. The latest available (August 2012) show that there were 7.92 million families, responsible for 13.77 million children and qualifying young people receiving child benefit.

The main purpose of child benefit is to support families in the UK. Consequently, the rules generally do not provide for them to be paid in respect of children who live abroad.

Nevertheless, child benefit is a family benefit under EC Regulation 883/2004. This regulation protects the social security rights of nationals of all member states of the European economic area, including the UK, and Switzerland when they exercise their rights of free movement under EU law.

HMRC holds information on the number of child benefit awards under EC Regulation 883/2004. As at 31 December 2013, there were 20,400 ongoing child benefit awards under the EC regulation in respect of 34.268 children living in another member state.

This is a fall of 3,682 (15.3%) awards in respect of 5,903 (14.7%) fewer children since 31 December 2012.

The breakdown by member state is as follows:

As announced in the 2014 Budget, to prevent EEA migrants claiming benefits they are not entitled to, the Government will increase compliance checks to establish whether EEA migrants meet the entitlement conditions to receive child benefit.

Under domestic law, in order to claim child benefit EEA migrants must be present in the UK, ordinarily resident and have a right to reside in the UK and their children must live in the UK.

The recent changes to migrants’ access to benefits announced by the Government sends a strong message that the UK benefit system is not open to abuse, as well as deterring those who may seek residence in the UK primarily to claim benefits.

Strengthening compliance checks will help prevent EEA migrants from claiming, and continuing to claim, benefits they are not entitled to. Checks will be applied to both new claims and existing awards.

HMRC are not able to provide the information in the manner requested. HMRC do not record the nationality of the claimant receiving child benefit for children living in another member state.

Published child benefit statistics provide annual estimates of the number of families and children claiming. The latest available (August 2012) show that there were 7.92 million families, responsible for 13.77 million children and qualifying young people receiving child benefit.

The main purpose of child benefit is to support families in the UK. Consequently, the rules generally do not provide for them to be paid in respect of children who live abroad.

Nevertheless, child benefit is a family benefit under EC Regulation 883/2004. This regulation protects the social security rights of nationals of all member states of the European economic area, including the UK, and Switzerland when they exercise their rights of free movement under EU law.

HMRC holds information on the number of child benefit awards under EC Regulation 883/2004. As at 31 December 2013, there were 20,400 ongoing child benefit awards under the EC regulation in respect of 34.268 children living in another member state.

This is a fall of 3,682 (15.3%) awards in respect of 5,903 (14.7%) fewer children since 31 December 2012.

The breakdown by member state is as follows:

As announced in the 2014 Budget, to prevent EEA migrants claiming benefits they are not entitled to, the Government will increase compliance checks to establish whether EEA migrants meet the entitlement conditions to receive child benefit.

Under domestic law, in order to claim child benefit EEA migrants must be present in the UK, ordinarily resident and have a right to reside in the UK and their children must live in the UK.

The recent changes to migrants’ access to benefits announced by the Government sends a strong message that the UK benefit system is not open to abuse, as well as deterring those who may seek residence in the UK primarily to claim benefits.

Strengthening compliance checks will help prevent EEA migrants from claiming, and continuing to claim, benefits they are not entitled to. Checks will be applied to both new claims and existing awards.

I can confirm that Ministers have a total of 256.08 sq m of office space currently assigned to them.

In total, there are 35 staff working in ministerial offices, compared to 38 members of staff in 2009.

This is as follows:

Range B: 6

Range C: 8

Range D: 13

Range E: 5

Range E2: 2

SCS:1

These figures are based on the latest data available for staffing numbers for HMT Treasury as of May 2014.

99.81% of HMRC’s staff are paid above the living wage.

HM Treasury fully complies with EU procurement directives and awards contracts on the basis of the best value for money for the taxpayer. Nevertheless, we have encouraged contractors to commit to paying a living wage and expect all employers to pay at least the national minimum wage.

The Government supports businesses that choose to pay the Living Wage however the Government’s main policy on wages is the National Minimum Wage, which has continued to protect the relative wages of the low paid. This is independently set by the Low Pay Commission at a level that maximises their wages without reducing employment prospect. It is for workers and employers to decide the level of wages above the minimum wage based on current circumstances. This includes the Government as a procurer and an employer. Over 95%, around 20 million employees earn above the minimum wage and the majority of public sector workers currently earn above the Living Wage.

Under the Data Protection Act we are unable to provide a full table breaking down the proportion of staff in each constituency being paid below the Living Wage.

99.81% of HMRC’s staff are paid above the living wage.

HM Treasury fully complies with EU procurement directives and awards contracts on the basis of the best value for money for the taxpayer. Nevertheless, we have encouraged contractors to commit to paying a living wage and expect all employers to pay at least the national minimum wage.

The Government supports businesses that choose to pay the Living Wage however the Government’s main policy on wages is the National Minimum Wage, which has continued to protect the relative wages of the low paid. This is independently set by the Low Pay Commission at a level that maximises their wages without reducing employment prospect. It is for workers and employers to decide the level of wages above the minimum wage based on current circumstances. This includes the Government as a procurer and an employer. Over 95%, around 20 million employees earn above the minimum wage and the majority of public sector workers currently earn above the Living Wage.

Under the Data Protection Act we are unable to provide a full table breaking down the proportion of staff in each constituency being paid below the Living Wage.

The Government has committed to working with the London borough of Barnet to look at their proposals for the regeneration of Brent Cross. It is a matter for Barnet council to discuss their plans with relevant stakeholders including Brent council.

HMRC does not calculate the cost of individual tax evasion cases. The majority of such cases are dealt with using cost-effective civil settlement procedures. HMRC also has the power to investigate criminally those that seek to defraud the Exchequer, and it publishes its policy around when it will use this power.

HMRC is not a prosecuting authority. Where cases do proceed to the criminal courts the prosecution is carried out by the relevant independent prosecuting authority. This is the Crown Prosecution Service (CPS) in England and Wales, the Crown Office and Procurator Fiscal Service (COPFS) in Scotland, and the Public Prosecution Service for Northern Ireland (PPSNI).

Details of the total number of individuals convicted for tax offences are set out in the following table. These include offences in relation to both direct and indirect tax, excise duties and tax credits.

HMRC does not calculate how much has been recovered following successful prosecution. Individual cases are passed back for recovery action of tax evaded to compliance and debt teams. Additionally, fines, compensation orders and confiscation orders may in relevant circumstances be imposed by the courts. No central record is kept of all monies subsequently recovered in relation to specific convictions and therefore this information would be available only through manual intervention at disproportionate cost.

National Savings and Investments (NS&I) is a UK institution, operating from a number of sites within the UK and abroad.

The powers governing NS&I products come from UK primary and secondary legislation. Only individuals with a UK bank account are eligible to buy NS&I products. In the event of independence, the current rules would prohibit individuals with only a Scottish bank account from buying NS&I products.

Any changes to these rules would depend on negotiations between the UK and Scottish Governments in the event of independence. Both Governments have said that there can be no pre-negotiations on what the terms of independence might be before the referendum takes place.

The UK Government believes that Scotland is better off as part of the UK, and the UK is better off with Scotland in it.

The Government has ensured that Illegal Money Lending Teams within Local Authority Trading Standards have a clear statutory remit and powers to tackle illegal lenders. This is complemented by a new role for the Financial Conduct Authority (FCA), as part of the transfer of consumer credit regulation to the FCA on 1 April 2014.

The Illegal Money Lending Teams have powers to prosecute those who are found to be lending illegally and causing harm to some of the most vulnerable consumers. The FCA has equivalent powers.

Illegal Money Lending Teams are also focused on raising consumer awareness of illegal money lenders and encourage members of the public to report illegal money lenders through the ‘Stop Loan Sharks’ campaign.

Both the FCA and Illegal Money Lending Teams have a strong track record of taking enforcement action against illegal money lenders.

The Scotland Illegal Money Lending Team records actionable intelligence and does not hold data on the total number of reports. The number of actionable reports for the last four years are:

The Wales Illegal Money Lending Team’s total number of reports as currently available are:

The England Illegal Money Lending Team’s total number of reports as currently available are:

In Northern Ireland, Trading Standards is a devolved matter and therefore, the Government does not sponsor Illegal Money Lending Teams there.

PF2 is one of a range of procurement routes available to projects. Value for money is the primary driver when choosing a procurement route.

PF2 offers improved value for money for the public sector and the taxpayer compared to the private finance initiative. An improved procurement process, public sector equity co-investment, more efficient risk allocation and greater flexibility of service provision has improved the cost-effectiveness of PF2 relative to the private finance initiative.

The Government has taken significant steps to improve the cost-effectiveness of existing PFI contracts, including delivery of £1.5 billion of savings, which has been assured by the National Audit Office, and identifying potential further savings of more than £1 billion.

The UK applies the standard rate of VAT to digital books and the zero rate of VAT to physical books.

The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The sale of a digital book is classified as an electronic service and attracts the standard rate of VAT under EU law.

Legal advice obtained by the Government indicates there is no scope to change the VAT treatment of the sale of digital book and similar products under EU law. As such, no assessments have been made of the type referred to by the hon. Member.

From 1 January 2015, VAT legislation across the EU will change to tax the supply of broadcasting, telecoms and electronically supplied services (including e-books) at the place of consumption.

HMRC has published information on the VAT changes which includes a summary of the impacts:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264626/7._VAT_-_place_of_supply_and_the_introduction_of_the_Mini_One-Stop_Shop.pdf

The UK applies the standard rate of VAT to digital books and the zero rate of VAT to physical books.

The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The sale of a digital book is classified as an electronic service and attracts the standard rate of VAT under EU law.

Legal advice obtained by the Government indicates there is no scope to change the VAT treatment of the sale of digital book and similar products under EU law. As such, no assessments have been made of the type referred to by the hon. Member.

From 1 January 2015, VAT legislation across the EU will change to tax the supply of broadcasting, telecoms and electronically supplied services (including e-books) at the place of consumption.

HMRC has published information on the VAT changes which includes a summary of the impacts:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264626/7._VAT_-_place_of_supply_and_the_introduction_of_the_Mini_One-Stop_Shop.pdf

The UK applies the standard rate of VAT to digital books and the zero rate of VAT to physical books.

The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The sale of a digital book is classified as an electronic service and attracts the standard rate of VAT under EU law.

Legal advice obtained by the Government indicates there is no scope to change the VAT treatment of the sale of digital book and similar products under EU law. As such, no assessments have been made of the type referred to by the hon. Member.

From 1 January 2015, VAT legislation across the EU will change to tax the supply of broadcasting, telecoms and electronically supplied services (including e-books) at the place of consumption.

HMRC has published information on the VAT changes which includes a summary of the impacts:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264626/7._VAT_-_place_of_supply_and_the_introduction_of_the_Mini_One-Stop_Shop.pdf

The UK applies the standard rate of VAT to digital books and the zero rate of VAT to physical books.

The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The sale of a digital book is classified as an electronic service and attracts the standard rate of VAT under EU law.

Legal advice obtained by the Government indicates there is no scope to change the VAT treatment of the sale of digital book and similar products under EU law. As such, no assessments have been made of the type referred to by the hon. Member.

From 1 January 2015, VAT legislation across the EU will change to tax the supply of broadcasting, telecoms and electronically supplied services (including e-books) at the place of consumption.

HMRC has published information on the VAT changes which includes a summary of the impacts:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264626/7._VAT_-_place_of_supply_and_the_introduction_of_the_Mini_One-Stop_Shop.pdf

The UK applies the standard rate of VAT to digital books and the zero rate of VAT to physical books.

The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The sale of a digital book is classified as an electronic service and attracts the standard rate of VAT under EU law.

Legal advice obtained by the Government indicates there is no scope to change the VAT treatment of the sale of digital book and similar products under EU law. As such, no assessments have been made of the type referred to by the hon. Member.

From 1 January 2015, VAT legislation across the EU will change to tax the supply of broadcasting, telecoms and electronically supplied services (including e-books) at the place of consumption.

HMRC has published information on the VAT changes which includes a summary of the impacts:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264626/7._VAT_-_place_of_supply_and_the_introduction_of_the_Mini_One-Stop_Shop.pdf

The UK applies the standard rate of VAT to digital books and the zero rate of VAT to physical books.

The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The sale of a digital book is classified as an electronic service and attracts the standard rate of VAT under EU law.

Legal advice obtained by the Government indicates there is no scope to change the VAT treatment of the sale of digital book and similar products under EU law. As such, no assessments have been made of the type referred to by the hon. Member.

From 1 January 2015, VAT legislation across the EU will change to tax the supply of broadcasting, telecoms and electronically supplied services (including e-books) at the place of consumption.

HMRC has published information on the VAT changes which includes a summary of the impacts:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264626/7._VAT_-_place_of_supply_and_the_introduction_of_the_Mini_One-Stop_Shop.pdf