The below Parliamentary question was asked by Rebecca Long Bailey on 2016-03-24.
To ask Mr Chancellor of the Exchequer, with reference to page 34 of the report, Overview of Tax Legislation and Rates, published on 16 March 2016, which producers will be exempt from the soft drinks industry levy.
Mr David Gauke
The levy will not apply to small operators under a certain volume threshold. We will consult on the level of the threshold and whether and how to apply a tapered relief.
The below Parliamentary question was asked by Stuart C. McDonald on 2016-03-24.
To ask Mr Chancellor of the Exchequer, what plans he has to consult with local businesses in Cumbernauld on the proposed closure of HM Revenue and Customs Cumbernauld office.
Mr David Gauke
HM Revenue and Customs (HMRC) plans to create two new Regional Centres in Scotland, in Glasgow and Edinburgh in 2019-20, accommodating between 5,700 and 6,300 employees. HMRC’s new Regional Centres will give its staff all they need including a modern office environment, close to good travel and transport links. They will provide stable, high quality jobs and offer a wide range of opportunities for training and promotion and allow its staff to follow more varied career paths than have previously been possible.
HMRC will help all its staff work through their options. It will give everyone the opportunity to discuss their personal circumstances with their manager ahead of any office closures or moves, so they know about any issues that need to be taken into account when making decisions.
The below Parliamentary question was asked by Stuart C. McDonald on 2016-03-24.
To ask Mr Chancellor of the Exchequer, what plans he has to conduct an impact assessment on the local economy of Cumbernauld of the proposed closure of HM Revenue and Customs Cumbernauld office.
Mr David Gauke
HM Revenue and Customs (HMRC) plans to create two new Regional Centres in Scotland, in Glasgow and Edinburgh in 2019-20, accommodating between 5,700 and 6,300 employees. HMRC’s new Regional Centres will give its staff all they need including a modern office environment, close to good travel and transport links. They will provide stable, high quality jobs and offer a wide range of opportunities for training and promotion and allow its staff to follow more varied career paths than have previously been possible.
HMRC will help all its staff work through their options. It will give everyone the opportunity to discuss their personal circumstances with their manager ahead of any office closures or moves, so they know about any issues that need to be taken into account when making decisions.
The below Parliamentary question was asked by Stuart C. McDonald on 2016-03-24.
To ask Mr Chancellor of the Exchequer, what plans he has to consult with (a) employees and (b) PCS representatives at HM Revenue and Customs Cumbernauld office on the proposed relocation of staff.
Mr David Gauke
HM Revenue and Customs (HMRC) plans to create two new Regional Centres in Scotland, in Glasgow and Edinburgh in 2019-20, accommodating between 5,700 and 6,300 employees. HMRC’s new Regional Centres will give its staff all they need including a modern office environment, close to good travel and transport links. They will provide stable, high quality jobs and offer a wide range of opportunities for training and promotion and allow its staff to follow more varied career paths than have previously been possible.
HMRC will help all its staff work through their options. It will give everyone the opportunity to discuss their personal circumstances with their manager ahead of any office closures or moves, so they know about any issues that need to be taken into account when making decisions.
The below Parliamentary question was asked by Rebecca Long Bailey on 2016-03-24.
To ask Mr Chancellor of the Exchequer, with reference to paragraph 2.19 of the Treasury report entitled, Overview of Tax Legislation and Rates, published on 16 March 2016, what impact assessment has been undertaken on which technologies will be added or removed from the list of qualifying technologies for the first-year allowance scheme for energy-saving and environmentally-beneficial technologies.
Damian Hinds
At Budget 2016, the Government announced changes to 100 percent enhanced capital allowances for energy-saving and environmentally-beneficial (water-efficient) technologies.
Each autumn, the Department of Energy and Climate Change (DECC) and the Department for Environment, Food and Rural Affairs (Defra) consult manufacturers and suppliers. DECC and Defra then recommend to Treasury Ministers updates to the schemes.
Details of the changes will be set out in Treasury Order 2001/2541 for energy and 2003/2076 for water in the next few months. As is routine, an impact assessment will be published alongside the Order.
The below Parliamentary question was asked by Stuart C. McDonald on 2016-03-24.
To ask Mr Chancellor of the Exchequer, what plans he has to hold a public consultation on the proposed closures of HM Revenue and Customs offices in Scotland.
Mr David Gauke
HM Revenue and Customs (HMRC) plans to create two new Regional Centres in Scotland, in Glasgow and Edinburgh in 2019-20, accommodating between 5,700 and 6,300 employees. HMRC’s new Regional Centres will give its staff all they need including a modern office environment, close to good travel and transport links. They will provide stable, high quality jobs and offer a wide range of opportunities for training and promotion and allow its staff to follow more varied career paths than have previously been possible.
HMRC will help all its staff work through their options. It will give everyone the opportunity to discuss their personal circumstances with their manager ahead of any office closures or moves, so they know about any issues that need to be taken into account when making decisions.
The below Parliamentary question was asked by Stuart C. McDonald on 2016-03-24.
To ask Mr Chancellor of the Exchequer, what plans he has to consult with people in Cumbernauld on the proposed closure of HM Revenue and Customs Cumbernauld office.
Mr David Gauke
HM Revenue and Customs (HMRC) plans to create two new Regional Centres in Scotland, in Glasgow and Edinburgh in 2019-20, accommodating between 5,700 and 6,300 employees. HMRC’s new Regional Centres will give its staff all they need including a modern office environment, close to good travel and transport links. They will provide stable, high quality jobs and offer a wide range of opportunities for training and promotion and allow its staff to follow more varied career paths than have previously been possible.
HMRC will help all its staff work through their options. It will give everyone the opportunity to discuss their personal circumstances with their manager ahead of any office closures or moves, so they know about any issues that need to be taken into account when making decisions.
The below Parliamentary question was asked by Kevin Hollinrake on 2016-03-24.
To ask Mr Chancellor of the Exchequer, whether the proposed 36 month stamp duty grace period for people transitioning from one property to another will apply retrospectively.
Mr David Gauke
The Government appreciates that there may be circumstances where an individual sells a property which was a main residence and then experiences a delay before purchasing a new main residence. Where an individual is replacing a main residence, the higher rates of Stamp Duty Land Tax should not apply to the purchase of a new main residence within 36 months of the disposal of a previous main residence.
In addition to this, the 36 month time period will commence from 25 November 2015 for those who had sold a previous main residence prior to the Spending Review and Autumn Statement 2015, in order to provide additional transitional support.
The below Parliamentary question was asked by Philip Davies on 2016-03-24.
To ask the Secretary of State for Business, Innovation and Skills, if he will make an assessment of the potential costs and benefits of introducing an import tax on coal and gas imported from outside the EU; and if he will make a statement.
Anna Soubry
The UK is part of the EU Single market which has a common EU tariff policy which applies to all imports. Import tariffs are set by the EU. The UK has no legal ability to set its own import tariffs.
EU tariffs rates form part of our World Trade Organisation (WTO) commitments and apply to all WTO member countries. Under WTO rules increases to EU tariffs above the level committed to, or ‘bound’ rate, require us to give compensation to affected countries (in the form of lower tariffs on other products). Any potential benefit of an import tariff increase may therefore harm another UK sector.
The latest version of the EU tariff was published in Official Journal to the EU L285 on 30 October 2015 (Council implementing Regulation EU No 1101/2014 amending Annex I to Council Regulation (EEC|) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff). Chapter 27 covers the import of fuel including coal and gas. The import of coal has a 0% import duty and the import of gas ranges from 0% to 8% depending on the type and usage.
WTO rules, do however allow countries to impose import tariffs when goods are being “dumped” e.g. sold on our market at below manufacturing cost price. If there is evidence that imports of coal and gas are being dumped the European Commission could propose imposing anti-dumping duties.
The below Parliamentary question was asked by Steve McCabe on 2016-03-24.
To ask Mr Chancellor of the Exchequer, what steps he is taking to ensure that consumers have adequate advice and information about the benefits and risks of investing in a lifetime ISA.
Harriett Baldwin
The Government is committed to ensuring that people have access to affordable financial advice and guidance, at all stages of their lives. As announced at Budget 2016, the Government will take forward all the recommendations of the Financial Advice Market Review for which it is responsible, to support the development of a market which provides affordable, high-quality advice.