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1239W Written Answers 6 JUNE 2013 Written Answers 1240W Gregg McClymont: To ask the Chancellor of the Exchequer what recent discussions (a) he and (b) officials in his Department have had with the Scottish Government regarding support to individuals affected by relief at source tax arrangements to ensure they receive the correct amount of tax relief following the introduction of different tax rates under the Scotland Act 2012. [158180] Mr Gauke: The Government has made clear that Scottish taxpayers who contribute directly to pension schemes will continue to receive relief for their contributions at their marginal income tax rate. HMRC have consulted industry representatives on changes to the relief at source process that will be required as a result of the new Scottish rate of income tax in the Scotland Act Pensions Technical Group, on which the Scottish Government is represented. Gregg McClymont: To ask the Chancellor of the Exchequer what recent steps he has taken to ensure that taxpayers in Scotland who are members of pension schemes which operate the relief at source process are not adversely affected by differing rates of income tax in Scotland provided for by the Scotland Act 2012. [158189] Mr Gauke: HMRC published a Technical Note entitled ‘Clarifying the Scope of the Scottish Rate of Income Tax’ in May 2012, which set out the Government’s intention to continue to give tax relief on pensions at individuals’ marginal rates to all taxpayers after the Scottish rate of income tax is introduced. Since then, HMRC has continued to discuss this issue with the industry via its Scotland Act Pensions Technical Group to find a method of giving relief which ensures that contributors receive the right amount of relief while minimising costs to HMRC and the industry. The most recent meeting of the group took place in April 2013. Margaret Curran: To ask the Chancellor of the Exchequer how many pensioners in Scotland currently pay (a) no income tax, (b) the basic rate of income tax, (c) the higher rate of income tax and (d) the additional rate of income tax. [158441] Mr Gauke: Estimates of the number of taxpayers in Scotland above state pension age are shown in the following table: Thousand Taxpayers 1 Non-Higher Rate 2 511 Higher Rate 20 Additional Rate 1 All 532 Population estimate 3 11,035 1 These estimates are based on the Survey of Personal Incomes (SPI) for 2010-11 which provides the latest outturn data available. 2 The “non-higher rate” category covers all liabilities that arise on income taxable up to the basic rate limit. 3 Office for National Statistics, 2010 mid year based population projections, adjusted to financial year estimates. ONS population estimates are mid year point in time whereas taxpayer estimates represent numbers of individuals with tax liabilities arising during the financial year. Inheritance Tax Cathy Jamieson: To ask the Chancellor of the Exchequer when he will report on the consultation on simplifying of inheritance tax charges to which trusts are subjected at 10 yearly intervals and when property is transferred out of the trust. [157789] Mr Gauke: The initial consultation on the simplification of IHT Trust charges was published on 13 July 2012. A response to this consultation was published as ‘Inheritance Tax: Simplifying Charges on Trusts consultation response document’ on 28 March 2013. These documents can be found by following the links at: http://www.hmrc.gov.uk/consultations/index.htm A second, more detailed consultation, setting out options on how periodic and exit charges can be simplified as well as proposals for aligning the payment and filing dates of these charges and the treatment of accumulated income was published on 31 May 2013. The closing date for this consultation is 23 August 2013. This document can be found using the same link above. The responses will be considered and a response document will be published in due course. Minimum Wage Dan Jarvis: To ask the Chancellor of the Exchequer how many prosecutions there were for offences of failure to pay the national minimum wage in (a) 2010, (b) 2011 and (c) 2012. [158316] Mr Gauke: I refer the hon. Member to my answer of 18 April 2013, Official Report, column 521W. Revenue and Customs: Telephone Services Richard Burden: To ask the Chancellor of the Exchequer what the average waiting time for customers telephoning HM Revenue and Customs’ Self Assessment Helpline was in May 2013. [158173] Mr Gauke: The average queue time for HM Revenue and Customs Self Assessment Helpline in May 2013 was 8 minutes, 42 seconds. Self-employed Contributions Cathy Jamieson: To ask the Chancellor of the Exchequer what progress has been made on consultation regarding simplifying the administrative process for the self-employed by using self assessment to collect class 2 national insurance contributions alongside income tax and class 4 national insurance contributions. [157795] Mr Gauke: HMRC is preparing a consultation document and plans to publish it later this year. Tax Allowances: Business Mr Meacher: To ask the Chancellor of the Exchequer what types of tax relief were claimed by each FTSE-100 company in the last financial year; and how much each such company received under each such tax relief. [158185]
1241W Written Answers 6 JUNE 2013 Written Answers 1242W Mr Gauke: Taxpayer confidentiality prevents HMRC from disclosing such details. Tax Allowances: Pensions Cathy Jamieson: To ask the Chancellor of the Exchequer when he will report on the consultation on the detail of an individual protection regime for individuals with pension rights above £1.25 million when the standard lifetime allowance is reduced from £1.5 million to £1.25 million. [157791] Sajid Javid: As announced at Budget 2013, the consultation document on individual protection will be published this spring. Tax Avoidance Tom Blenkinsop: To ask the Chancellor of the Exchequer what recent discussions he has had with his G8 counterparts on securing an agreement on tax transparency with a public registry of beneficial ownership and automatic exchange of tax information. [158020] Mr Gauke: As the Prime Minister wrote in his letter to G8 leaders, the G8 is a unique opportunity to galvanise collective international action on tax transparency. In particular, the UK is committed to using its presidency of the G8 to secure agreement on the development of a new international standard in the automatic exchange of tax information to step up the fight against tax evasion. The UK is also committed to using its presidency of the G8 to shine a light on company ownership, and we are working through the G8 and the EU to ensure full implementation of the FATF standards on beneficial ownership. Mr Meacher: To ask the Chancellor of the Exchequer if he will introduce penalties against legal, accountancy or other companies or advisers who are found to have promoted arrangements the primary purpose of which is to avoid tax rather than to conduct any substantive economic transaction. [158391] Mr Gauke: The Government announced in the Budget that it will consult on new powers to take tougher action against high risk promoters of tax avoidance schemes, including new information and penalty powers, and the possible use of ‘naming and shaming’. The consultation is expected to begin shortly. Taxation: Internet Mr Meacher: To ask the Chancellor of the Exchequer if he will require HM Revenue and Customs to define publicly the limits of what an internet company can do in the UK before it is deemed to have a taxable presence. [158390] Mr Gauke: In order to have a taxable presence in the UK an internet company would need to be either resident in the UK or, if it is not UK resident, it needs to be trading in the UK through a permanent establishment. HMRC already publishes guidance in its International Manual that explains when a non-resident company is taxable in the UK. If a business sells to UK customers from overseas rather than through a UK company or branch, it does not have to pay UK corporation tax on the profits arising from those sales. A permanent establishment will exist where there is a fixed place of business in the UK or where there is an agent in the UK which is not independent from the non-resident company and which habitually binds the company to contracts. Taxation: Partnerships Cathy Jamieson: To ask the Chancellor of the Exchequer when he will publish the outcome of the review by the Office of Tax Simplification into ways of simplifying partnerships. [157785] Mr Gauke: At Budget, the Chancellor announced that the independent Office of Tax Simplification (OTS) would carry out a review of ways to simplify the taxation of partnerships. This review will include an initial scoping exercise to identify which areas are most complex for taxpayers and the OTS aims to publish its initial findings in the autumn. Taxation: Profit Sharing Cathy Jamieson: To ask the Chancellor of the Exchequer when he will report on consultation on the recommendation of the Office of Tax Simplification’s review of non-tax advantaged share schemes. [157793] Mr Gauke: The Government’s consultation on recommendations made by the Office of Tax Simplification in its review of unapproved share schemes was published on 24 May, and can be found at: https://www.gov.uk/government/uploads/system/uploads/ attachment_data/file/200910/Unapproved_share_schemes.pdf This consultation runs until 16 August. The Government’s response will be published in autumn 2013 and any changes arising from this consultation are expected to be implemented in 2014. COMMUNITIES AND LOCAL GOVERNMENT Change of Use Hilary Benn: To ask the Secretary of State for Communities and Local Government (1) if he will place in the Library maps of the areas granted exemptions from permitted development rights for change of use from office to residential; [158387] (2) if he will place in the Library copies of the letters sent to all of the local authorities that applied for exemptions from permitted development rights for change of use from office to residential informing them of the outcome of their application; and if he will tabulate for each application the assessment scores across each criterion. [158389] Nick Boles: The maps of areas exempt from office to residential change of use permitted development right are available for inspection at the office of the Secretary of State for Communities and Local Government. They are also available to view on the Gov.uk website at: https://www.gov.uk/government/publications
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