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  • Lord Rooker – 2014 Parliamentary Question to the HM Treasury

    Lord Rooker – 2014 Parliamentary Question to the HM Treasury

    The below Parliamentary question was asked by Lord Rooker on 2014-04-03.

    To ask Her Majesty’s Government whether there is any evidence that income tax and corporate tax revenues have increased as the rates of income and corporate taxes have decreased since 2010.

    Lord Deighton

    The table below sets out the Corporation Tax rates from 2009-10 to 2014-15.

    Small Profits Rate

    Main Rate

    2009-10

    21%

    28%

    2010-11

    21%

    28%

    2011-12

    20%

    26%

    2012-13

    20%

    24%

    2013-14

    20%

    23%

    2014-15

    20%

    21%

    At Budget 2013 it was announced that from 2015-16 the rates would be unified to a single Corporation Tax rate of 20%.

    The latest year for which full data is available is 2011-12. Total onshore Corporation Tax liabilities fell slightly from £35.6bn in 2010-11 to £35.4bn in 2011-12. HMRC publishes annual National Statistics on Corporation Tax liabilities. Table 11.1B is attached[1].

    The table below sets out the Income Tax rates from 2000-10 to 2014-15.

    Basic Rate

    Higher Rate

    Additional Rate

    2009-10

    20%

    40%

    –

    2010-11

    20%

    40%

    50%

    2011-12

    20%

    40%

    50%

    2012-13

    20%

    40%

    50%

    2013-14

    20%

    40%

    45%

    2014-15

    20%

    40%

    45%

    The Starting Rate of tax for savings is currently 10%. This is applied only to savings income which falls within the starting rate band above the personal allowance.

    In 2014-15 the personal allowance is £10,000 and the starting rate band is £2,880. At Budget 2014 the Government announced that from 2015-16 that band would be increased to £5000 and the rate set to 0%.

    The latest available income tax liability statistics held by HMRC relate to the tax year 2011-12. These statistics are attached[2].

    Other more timely published information is available in tax receipts statistics which are published on a monthly basis and could be considered as a leading indicator of liabilities. These statistics are also attached[3].

    To estimate the exchequer impact of policy changes it is necessary to estimate the change in tax liabilities after taking into account the behavioural response. At each fiscal event where the tax rates have been changed these estimates have been made and certified by the Office for Budget Responsibility. These estimates are published in table 2.1of the corresponding Budget and Autumn Statement reports.

    There are significant behavioural responses associated with changes in the top marginal rate of income tax. The HMRC report ‘The Exchequer effect of the 50 per cent additional rate of income tax'[4] outlines these behavioural responses.

    HM Treasury and HMRC jointly published the report ‘Analysis of the dynamic effects of corporation tax reductions’ at Autumn Statement 2013[5].

    [1]https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/256886/table11-1b.pdf

    [2]https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/277459/Table_2.6.pdf

    [3]https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/294267/20140312_Feb_v0.2.pdf

    [4]http://www.hmrc.gov.uk/budget2012/excheq-income-tax-2042.pdf

    [5]https://www.gov.uk/government/publications/analysis-of-the-dynamic-effects-of-corporation-tax-reductions

    “

  • Lord Rooker – 2014 Parliamentary Question to the HM Treasury

    Lord Rooker – 2014 Parliamentary Question to the HM Treasury

    The below Parliamentary question was asked by Lord Rooker on 2014-04-03.

    To ask Her Majesty’s Government whether they have commissioned any studies to assess behavioural change consequent upon income and corporate tax changes since 2010.

    Lord Deighton

    The table below sets out the Corporation Tax rates from 2009-10 to 2014-15.

    Small Profits Rate

    Main Rate

    2009-10

    21%

    28%

    2010-11

    21%

    28%

    2011-12

    20%

    26%

    2012-13

    20%

    24%

    2013-14

    20%

    23%

    2014-15

    20%

    21%

    At Budget 2013 it was announced that from 2015-16 the rates would be unified to a single Corporation Tax rate of 20%.

    The latest year for which full data is available is 2011-12. Total onshore Corporation Tax liabilities fell slightly from £35.6bn in 2010-11 to £35.4bn in 2011-12. HMRC publishes annual National Statistics on Corporation Tax liabilities. Table 11.1B is attached[1].

    The table below sets out the Income Tax rates from 2000-10 to 2014-15.

    Basic Rate

    Higher Rate

    Additional Rate

    2009-10

    20%

    40%

    –

    2010-11

    20%

    40%

    50%

    2011-12

    20%

    40%

    50%

    2012-13

    20%

    40%

    50%

    2013-14

    20%

    40%

    45%

    2014-15

    20%

    40%

    45%

    The Starting Rate of tax for savings is currently 10%. This is applied only to savings income which falls within the starting rate band above the personal allowance.

    In 2014-15 the personal allowance is £10,000 and the starting rate band is £2,880. At Budget 2014 the Government announced that from 2015-16 that band would be increased to £5000 and the rate set to 0%.

    The latest available income tax liability statistics held by HMRC relate to the tax year 2011-12. These statistics are attached[2].

    Other more timely published information is available in tax receipts statistics which are published on a monthly basis and could be considered as a leading indicator of liabilities. These statistics are also attached[3].

    To estimate the exchequer impact of policy changes it is necessary to estimate the change in tax liabilities after taking into account the behavioural response. At each fiscal event where the tax rates have been changed these estimates have been made and certified by the Office for Budget Responsibility. These estimates are published in table 2.1of the corresponding Budget and Autumn Statement reports.

    There are significant behavioural responses associated with changes in the top marginal rate of income tax. The HMRC report ‘The Exchequer effect of the 50 per cent additional rate of income tax'[4] outlines these behavioural responses.

    HM Treasury and HMRC jointly published the report ‘Analysis of the dynamic effects of corporation tax reductions’ at Autumn Statement 2013[5].

    [1]https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/256886/table11-1b.pdf

    [2]https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/277459/Table_2.6.pdf

    [3]https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/294267/20140312_Feb_v0.2.pdf

    [4]http://www.hmrc.gov.uk/budget2012/excheq-income-tax-2042.pdf

    [5]https://www.gov.uk/government/publications/analysis-of-the-dynamic-effects-of-corporation-tax-reductions

    “

  • Lord Bradshaw – 2014 Parliamentary Question to the Department for Transport

    Lord Bradshaw – 2014 Parliamentary Question to the Department for Transport

    The below Parliamentary question was asked by Lord Bradshaw on 2014-04-03.

    To ask Her Majesty’s Government what assessment they have made of whether lower quality fuel used in road vehicles has any impact on air quality.

    Baroness Kramer

    We have made no specific assessment of the impact of low quality fuels since all fuel supplied for road vehicles has to comply with the Motor Fuel (Composition and Content) Regulations, and these requirements are set in order to reduce the environmental impacts of vehicles.

    In practice, all producers supply fuel that also meets the EN 590 (Diesel) or EN 228 (Petrol) industry standards. The Composition and Content Regulations, and the standards, have been revised over time, most notably to remove lead from petrol and to ensure that all road fuel is effectively sulphur-free. There should be little difference between the air quality emissions from vehicles running on fuels that meet the statutory and industry standards.

  • Lord Bradshaw – 2014 Parliamentary Question to the Department for Transport

    Lord Bradshaw – 2014 Parliamentary Question to the Department for Transport

    The below Parliamentary question was asked by Lord Bradshaw on 2014-04-03.

    To ask Her Majesty’s Government what information they have as to whether the origin or formulation of the diesel oil used has any bearing on the amount of particulates which are trapped in particulate filters fitted to road vehicles.

    Baroness Kramer

    The formulation of diesel fuel can have an effect upon the amount of particulate matter formed during combustion. There is evidence, for instance that biodiesel blends produce slightly less particulate matter, in general, than do pure petroleum-based diesel fuels. We would not, however, expect the differences in rates of particulate formation between fuels meeting the statutory requirements of the Motor Fuels (Composition and Content) Regulations, and meeting the EN 590 industry standard to affect the operation of diesel particulate filters.

  • Lord Bradshaw – 2014 Parliamentary Question to the Department for Transport

    Lord Bradshaw – 2014 Parliamentary Question to the Department for Transport

    The below Parliamentary question was asked by Lord Bradshaw on 2014-04-03.

    To ask Her Majesty’s Government whether particulate filters fitted to road vehicles are subject to testing to ensure that those devices remain in good working order.

    Baroness Kramer

    The annual roadworthiness tests include a test for diesel smoke, using an opacimeter, which is intended to detect a diesel particulate filter that has suffered a mechanical failure or which has been removed from a vehicle. The Department has amended the MoT testers’ manual so as to include a visual check to confirm that a diesel particulate filter is present where one was fitted as standard by the vehicle manufacturer. Further information is available at the following link:

    https://www.gov.uk/government/news/new-rules-for-mot-to-test-for-diesel-particulate-filter

    “

  • Lord Bradshaw – 2014 Parliamentary Question to the Department for Transport

    Lord Bradshaw – 2014 Parliamentary Question to the Department for Transport

    The below Parliamentary question was asked by Lord Bradshaw on 2014-04-03.

    To ask Her Majesty’s Government what proportion of road vehicles in Great Britain are fitted with efficient particulate filters; and what assessment they have made of the potential benefit from fitting such devices.

    Baroness Kramer

    We have no firm information, but our best current estimate is that about seventeen percent of cars currently in use are fitted with wall-flow diesel particulate filters. We have made no estimate of the proportion of lorries, buses, and coaches that are fitted with diesel particulate filters. Reduction in airborne particulate has clear public health benefits. Some 29,000 premature deaths are estimated to occur each year as a result of airborne particulate, and poor air quality has health costs estimated at £15 billion annually for the UK.

  • Baroness Byford – 2014 Parliamentary Question to the Department for Environment, Food and Rural Affairs

    Baroness Byford – 2014 Parliamentary Question to the Department for Environment, Food and Rural Affairs

    The below Parliamentary question was asked by Baroness Byford on 2014-04-03.

    To ask Her Majesty’s Government how many of the 67 successful prosecutions brought by the Gangmasters Licensing Authority since the Gangmasters (Licensing) Act 2004 are related to on-farm” activities; and how many were brought against the food supply industry.”

    Lord Taylor of Holbeach

    As at 8 April 2014, 69 prosecutions have been undertaken against 44 individuals

    and companies that operated without a licence, one company that obstructed the

    Gangmasters Licensing Authority (GLA) officers, and 24 individuals and

    companies that used the services of unlicensed gangmasters.

    A standard GLA licence allows a gangmaster to undertake activity in both

    agriculture and food supply. As a result, the GLA do not retain data on

    whether individual prosecutions related to agriculture or food supply.

  • Baroness Byford – 2014 Parliamentary Question to the Department for Environment, Food and Rural Affairs

    Baroness Byford – 2014 Parliamentary Question to the Department for Environment, Food and Rural Affairs

    The below Parliamentary question was asked by Baroness Byford on 2014-04-03.

    To ask Her Majesty’s Government how much energy was produced from beet grown in each of the last three years in the United Kingdom.

    Lord De Mauley

    Official statistics on the area of sugar beet used to produce biogas, or energy produced from UK sugar beet are not currently available. The data below shows the production of bioethanol from sugar beet and the land used.

    Year

    Bioethanol (million litres)1

    Land used (thousand hectares)2

    15 April 2010 – 14 April 2011

    68.5

    13.4

    15 April 2011 – 14 April 2012

    21.8

    3

    15 April 2012 -14 April 2013

    (provisional) 3

    59.9

    10.4

    1 All sugar beet volumes above were grown on previously cropped land

    2 Source: Defra June Survey of Agriculture. UK area at year n-1.

    https://www.gov.uk/government/collections/structure-of-the-agricultural-industry

    3 (e) Figures for 2012-13 (Year 5) are as of 15 September 2013 and are not final.

    The Office of Gas and Electricity Markets (OfGEM) records have identified two operational anaerobic digestion plants which only use sugar beet to produce biogas for electricity generation.

    Defra published an experimental statistics release on the use of crops for bioenergy in December 2013.

    https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/289168/nonfood-statsnotice2012-12mar14.pdf

    “

  • Baroness Byford – 2014 Parliamentary Question to the Department for Environment, Food and Rural Affairs

    Baroness Byford – 2014 Parliamentary Question to the Department for Environment, Food and Rural Affairs

    The below Parliamentary question was asked by Baroness Byford on 2014-04-03.

    To ask Her Majesty’s Government what area was set aside for the growth of beet for biogas production in the United Kingdom, in each of the last three years.

    Lord De Mauley

    Official statistics on the area of sugar beet used to produce biogas, or energy produced from UK sugar beet are not currently available. The data below shows the production of bioethanol from sugar beet and the land used.

    Year

    Bioethanol (million litres)1

    Land used (thousand hectares)2

    15 April 2010 – 14 April 2011

    68.5

    13.4

    15 April 2011 – 14 April 2012

    21.8

    3

    15 April 2012 -14 April 2013

    (provisional) 3

    59.9

    10.4

    1 All sugar beet volumes above were grown on previously cropped land

    2 Source: Defra June Survey of Agriculture. UK area at year n-1.

    https://www.gov.uk/government/collections/structure-of-the-agricultural-industry

    3 (e) Figures for 2012-13 (Year 5) are as of 15 September 2013 and are not final.

    The Office of Gas and Electricity Markets (OfGEM) records have identified two operational anaerobic digestion plants which only use sugar beet to produce biogas for electricity generation.

    Defra published an experimental statistics release on the use of crops for bioenergy in December 2013.

    https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/289168/nonfood-statsnotice2012-12mar14.pdf

    “

  • The Duke of Montrose – 2014 Parliamentary Question to the Foreign and Commonwealth Office

    The Duke of Montrose – 2014 Parliamentary Question to the Foreign and Commonwealth Office

    The below Parliamentary question was asked by The Duke of Montrose on 2014-04-03.

    To ask Her Majesty’s Government whether any countries have outstanding applications for membership of the European Union and which they are; how many countries having applied are pending recognition that they have reached the level of compliance required under Article 2 of the Treaty on European Union; and whether any precedence will be given to applicants based on the date when they are recognised as having reached the compliance criteria.

    Baroness Warsi

    Five countries currently have the status of a ‘candidate’ for membership of the EU. Of these, Montenegro, Serbia and Turkey are currently in accession negotiations. Iceland has suspended its accession negotiations. Macedonia is a candidate country but has not yet opened accession negotiations. Negotiations are opened on the basis that countries have achieved a high degree of compliance with the membership criteria, including respect for the values referred to in Article 2 Treaty on EU (TEU).

    Albania has also submitted an application for EU membership. It did this in 2009. The Council is considering Albania’s application in light of assessments prepared by the Commission.

    Each aspiring country’s progress towards the European Union depends on its individual efforts to comply fully with the Copenhagen criteria for accession and broader enlargement conditionality. No precedence is given to applicants based on the date they have been recognised as having reached the criteria for opening accession negotiations.

    The UK continues to be a strong supporter of enlargement based on firm-but-fair conditionality. Countries should proceed strictly on merit, with full adherence to the necessary conditionality before accession.