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To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 November 2016 to Question 53970, on PAYE, when HM Revenue and Customs plans to publish its post-implementation review of Real Time Information.
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 November 2016 to Question 53970, on PAYE, when HM Revenue and Customs plans to publish its post-implementation review of Real Time Information.
I refer the Honourable Member to the answer given to Question 71628.
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 April 2017 to Question 71092, on PAYE, what proportion of BACS payments are checked using the BACS hash against the payment received in the individual's bank account.
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 April 2017 to Question 71092, on PAYE, what proportion of BACS payments are checked using the BACS hash against the payment received in the individual's bank account.
Where a customer makes payment by BACS using a BACS Service User Number, HM Revenue and Customs systems check 100% of returns against individual bank accounts.
To ask Mr Chancellor of the Exchequer, how much has been raised from the soft drinks industry levy in the last 12 months; and what estimate he has made of likely revenue from that levy in the next three years.
To ask Mr Chancellor of the Exchequer, how much has been raised from the soft drinks industry levy in the last 12 months; and what estimate he has made of likely revenue from that levy in the next three years.
The Soft Drinks Industry Levy comes into force in April 2018, and as such has raised no revenue in the last 12 months.
At the Budget in March 2017, the Chancellor announced that the levy is now forecast to raise approximately £385m per annum from April 2018, which is less than the £520m originally forecast due to strong reformulation responses from the industry. This is a central forecast independently verified by the Office for Budget Responsibility (OBR).
The Government will still fund the Department for Education’s budget with the £1 billion that the levy was originally expected to raise over this Parliament, including money to double the primary schools sports premium and deliver additional funding for school breakfast clubs, and £415 million to be invested in a new healthy pupils capital programme.
To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the cost of granting a VAT exemption to non-maintained special schools that support severely disabled children to bring those schools into line with the VAT exemption that applies to maintained special schools, special academies and special...
To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the cost of granting a VAT exemption to non-maintained special schools that support severely disabled children to bring those schools into line with the VAT exemption that applies to maintained special schools, special academies and special...
Non-Maintained Special Schools provide education within the meaning of the Education Acts, which is exempt from VAT.
To ask Mr Chancellor of the Exchequer, which social care providers have been identified by HM Revenue and Customs as non-compliant with national minimum wage legislation; how much is owed in arrears by each such provider; to how many staff such arrears are owed; and what value of fines have...
To ask Mr Chancellor of the Exchequer, which social care providers have been identified by HM Revenue and Customs as non-compliant with national minimum wage legislation; how much is owed in arrears by each such provider; to how many staff such arrears are owed; and what value of fines have...
HM Revenue and Customs (HMRC) do not comment on individual cases. Anyone who feels they have been underpaid National Minimum Wage or National Living Wage should contact the Acas helpline on 0300 123 1100. HMRC review all complaints that are referred to them.
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 November 2016 to Question 53970, when HM Revenue and Customs plans to publish the post-implementation review of Real Time Information.
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 November 2016 to Question 53970, when HM Revenue and Customs plans to publish the post-implementation review of Real Time Information.
HM Revenue and Customs expects to publish the post-implementation review of real time information later this year.
To ask Mr Chancellor of the Exchequer, how many (a) music venues, (b) nightclubs and discoteques and (c) public halls in England have a rateable value of less than £100,000.
To ask Mr Chancellor of the Exchequer, how many (a) music venues, (b) nightclubs and discoteques and (c) public halls in England have a rateable value of less than £100,000.
There are 349 public halls and 1,158 nightclubs and discotheques with a rateable value less than £100,000 in England, as identified by the categorisation used for compiling the 2017 Rating Lists.
There is no classification specifically for music venues so it is not possible to reliably estimate a number for that category.
To ask Mr Chancellor of the Exchequer, for what reason the rateable value of pubs and restaurants is assessed on the basis of turnover whereas that of other businesses is assessed on profit.
To ask Mr Chancellor of the Exchequer, for what reason the rateable value of pubs and restaurants is assessed on the basis of turnover whereas that of other businesses is assessed on profit.
The Rateable Value of a property is the annual rent it would achieve if let on the open market at a valuation date set in law. The Valuation Office Agency (VOA) determine Rateable Values by referring to rents agreed on similar properties in the local area. Most non-domestic properties, such as offices, shops and restaurants, are assessed on the basis of their rental value per square metre in line with what happens in the rental market.
Rents paid for public houses are also used to determine the appropriate Rateable Value. The approach of valuing per square metre is not used as the market uses trading potential (turnover) to determine levels of rent. This is a recognised way of valuing pubs and has been agreed between the VOA and a number of trade associations.
To ask Mr Chancellor of the Exchequer, if he will make an assessment of the potential merits of a Norwegian-style oil exploration tax rebate system for encouraging further oil exploration in the UK sector of the North Sea.
To ask Mr Chancellor of the Exchequer, if he will make an assessment of the potential merits of a Norwegian-style oil exploration tax rebate system for encouraging further oil exploration in the UK sector of the North Sea.
The Government recognises the importance of exploration and appraisal activity to the future of the oil and gas industry. The best way to support this is through a competitive tax regime, rewarding exploration by improving the economics of new discoveries.
Since 2014, the Government has significantly cut tax rates for the oil and gas sector and introduced a new Investment Allowance, reducing the effective tax rate paid by producers at the exploration stage. The UK now has one of the most competitive tax regimes for oil and gas in the world.
The Government has also funded two £20m programmes of seismic surveys, across 2015 and 2016. The data and analysis from these surveys will help to support activity in under-explored areas of the UK Continental Shelf.
To ask Mr Chancellor of the Exchequer, how much tax and business rates private and public schools saved as a result of their charitable status in each of the last five years.
To ask Mr Chancellor of the Exchequer, how much tax and business rates private and public schools saved as a result of their charitable status in each of the last five years.
This information is not available. The data that HM Revenue and Customs hold on charitable donations and associated tax reliefs cannot be broken down into such sector specific details.
To ask Mr Chancellor of the Exchequer, whether he plans to review the effect of the Enterprise Investment Scheme on energy businesses; and if he will make a statement.
To ask Mr Chancellor of the Exchequer, whether he plans to review the effect of the Enterprise Investment Scheme on energy businesses; and if he will make a statement.
Energy generation is not a qualifying activity for the tax advantaged venture capital schemes, including the Enterprise Investment Scheme (EIS). The purpose of this rule is to ensure that the tax reliefs offered through the schemes are well targeted towards encouraging investment into companies that struggle to access the finance they need to grow. Companies that develop energy generation technology may still qualify for the schemes.
To ask Mr Chancellor of the Exchequer, how many people by health condition were in receipt of a tax exemption or reduction for a disability vehicle in each of the last three years.
To ask Mr Chancellor of the Exchequer, how many people by health condition were in receipt of a tax exemption or reduction for a disability vehicle in each of the last three years.
HM Treasury does not hold this information. Eligibility for Vehicle Excise Duty exemption or reduction is based on whether the individual receives certain mobility allowances and not the individual’s specific health condition.
To ask Mr Chancellor of the Exchequer, what plans there are for HM Revenue and Customs to sign up to be a living wage employer.
To ask Mr Chancellor of the Exchequer, what plans there are for HM Revenue and Customs to sign up to be a living wage employer.
HM Revenue and Customs does not have any plans to apply for accreditation as a Living Wage employer for either directly employed staff, or third party contracted staff.
As a statutory requirement, HM Revenue and Customs ensures all staff employed directly or through third party contract receive at least the National Living Wage, which was introduced in April 2016.
To ask Mr Chancellor of the Exchequer, how many Advance Thin Capitalisation agreements were made in (a) 2014-15 and (b) 2015-16; how long it took to reach each such agreement; how many such agreements are still in force; how many intra-group company bodies apply to those agreements; and what the...
To ask Mr Chancellor of the Exchequer, how many Advance Thin Capitalisation agreements were made in (a) 2014-15 and (b) 2015-16; how long it took to reach each such agreement; how many such agreements are still in force; how many intra-group company bodies apply to those agreements; and what the...
HM Revenue and Customs (HMRC) intends to publish Advanced Thin Capitalisation Agreement statistics in due course as part of a wider publication of data relating to HMRC’s work on collecting tax owed to the UK.
To ask Mr Chancellor of the Exchequer, what estimate he has made of the potential effect of taxing landlords on their income rather than profit on the cost of rent for tenants.
To ask Mr Chancellor of the Exchequer, what estimate he has made of the potential effect of taxing landlords on their income rather than profit on the cost of rent for tenants.
I refer the honourable member for Linlithgow and East Falkirk to the answer given on 24 April 2017 to his previous question on this subject.
To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of taxing landlords on their income rather than profit on the supply of affordable rented accommodation in Scotland.
To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of taxing landlords on their income rather than profit on the supply of affordable rented accommodation in Scotland.
The restriction of finance costs tax relief for landlords does not mean that landlords will be taxed on their income. Landlords will still be able to deduct other costs incurred in letting out a property when calculating their taxable profits, and will receive tax relief on their finance costs at the basic rate of tax.
Only 1 in 5 landlords are expected to pay more tax as a result of this change. Given the small proportion of the housing market affected by this, the Government does not expect a significant impact on rent levels or the supply of rented accommodation. The Office for Budget Responsibility also expect the impact on the housing market will be small.
Landlords do not provide the location of their let properties on their tax return.
To ask Mr Chancellor of the Exchequer, if he will meet the Chief Executive of HM Revenue and Customs (HMRC) to discuss how HMRC deals with cases of unjust enrichment; and if he will examine the case of the Roadchef Employees Benefit Trust.
To ask Mr Chancellor of the Exchequer, if he will meet the Chief Executive of HM Revenue and Customs (HMRC) to discuss how HMRC deals with cases of unjust enrichment; and if he will examine the case of the Roadchef Employees Benefit Trust.
The administration of the tax system, including where appropriate the repayment of tax or duties, is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in specific cases.
To ask Mr Chancellor of the Exchequer, if he will extend pension freedoms to those women born in the 1950s affected by the change in the state pension age to allow them to access their entire private or occupational pension pots free of taxation.
To ask Mr Chancellor of the Exchequer, if he will extend pension freedoms to those women born in the 1950s affected by the change in the state pension age to allow them to access their entire private or occupational pension pots free of taxation.
The pension freedoms are available to anyone aged at least 55 who wishes to access money purchase pension savings. This applies to occupational and private pensions alike and is irrespective of their state pension age.
To ask Mr Chancellor of the Exchequer, when he plans for the equality impact assessment for the Building Our Future proposals to be published.
To ask Mr Chancellor of the Exchequer, when he plans for the equality impact assessment for the Building Our Future proposals to be published.
HM Revenue and Customs conducted high level People Impact and Equality Assessments to inform its planning and has already published a summary to its staff. The Department is considering future publication plans.
To ask Mr Chancellor of the Exchequer, what use HM Revenue and Customs makes of BACS hashing to check the accuracy of employers' submissions through real-time information of employees' pay.
To ask Mr Chancellor of the Exchequer, what use HM Revenue and Customs makes of BACS hashing to check the accuracy of employers' submissions through real-time information of employees' pay.
Employers do not need to pay their employees by BACS (Direct Credit), but where they do, the BACS hash enables HM Revenue and Customs (HMRC) to automatically verify that the payment amount reported by the employer is the same as the payment received in the individual’s bank account.
Where HMRC receives a hash from an employer, HMRC share whether or not this has matched with DWP who use this information to help validate Universal Credit claims.