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House
Session
Year
Department
Member
McKenzie of Luton, Lord (75)
More
Primary member
More
Answering member
Legislative stage
Legislation
Subject
More
Publisher
Lords motion to consider agreed to on question.
Lords motion to consider agreed to on question.
Lead member
Lord Newby
Answering member
Lord McKenzie of Luton
Department
Treasury
Type
Debates on delegated legislation
Legislation
Age-related Payments Regulations 2013
Subjects
Compensation; Age; Annuities; Eligibility; Equitable Life Assurance Society; Payments; Taxation
Date
22 July 2013
Reference
747 cc396-400GC
Chamber / Committee
House of Lords Grand Committee
House
House of Lords
Draft Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2012. Lords debate on a motion to consider. Agreed to on question. Debated with draft Automatic Enrolment (Offshore Employment) Order 2012. Grand Committee held in the Moses Room.
Draft Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2012. Lords debate on a motion to consider. Agreed to on question. Debated with draft Automatic Enrolment (Offshore Employment) Order 2012. Grand Committee held in the Moses Room.
Lead member
Lord De Mauley
Answering member
Lord McKenzie of Luton
Department
Department for Work and Pensions
Type
Debates on delegated legislation
Legislation
Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2012; Automatic Enrolment (Offshore Employment) Order 2012
Subjects
Certification; Crew; Employees' contributions; Employers' contributions; Police; Workplace pensions; Pensions; Offshore industry; Scotland; Tax allowances; Taxation; Shipping
Date
13 March 2012
Reference
736 c32-46GC
Chamber / Committee
House of Lords Grand Committee
House
House of Lords
To ask Her Majesty's Government what assessment they have made of any relationship between tax incentive schemes which aim to increase employment and the provision of pensions by the state.
To ask Her Majesty's Government what assessment they have made of any relationship between tax incentive schemes which aim to increase employment and the provision of pensions by the state.
Asked by
Earl of Dundee
(Conservative)
Answered by
Lord McKenzie of Luton
(Labour)
Type
Written questions
Status
Answered
Answered on
9 July 2009
The requested information is not available.
However, the Government recognise that increasing employment and reducing unemployment and inactivity are key to driving economic growth and improving prosperity.
Work, for those who can, remains the best and most sustainable route out of poverty. We continue to target extra resources on people who are at the greatest disadvantage while being careful not to reduce their incentives to work.
The Government understand the importance of a balance between the working and retired populations so that the state pensions system can continue to be supported. That is why the reform programme outlined in the Pensions Acts of 2007 and 2008 is vital for the long-term sustainability of the system. Gradually raising the state pension age means that pensioners will account for just over a fifth of the population from 2025, a proportion that remains broadly stable to 2055.
The reforms strike a balance between protection from poverty and encouraging saving, in a way that is sustainable for tax payers.
Subjects
Employment; State retirement pensions; Taxation
Date
9 July 2009
Reference
4645; 712 c170WA
House
House of Lords
To ask Her Majesty's Government how much housing benefit was paid for the benefit of private landlords in each of the past three years; and whether they will consider taxing such monies on a basis similar to PAYE.
To ask Her Majesty's Government how much housing benefit was paid for the benefit of private landlords in each of the past three years; and whether they will consider taxing such monies on a basis similar to PAYE.
Asked by
Lord Laird
(Crossbench)
Answered by
Lord McKenzie of Luton
(Labour)
Type
Written questions
Status
Answered
Answered on
21 May 2009
The information is not available in the format requested. The available information is in the table.
"Note: figures are rounded to £10 million""Source: Statistical returns and subsidy claims from local authorities"
"Source: Statistical returns and subsidy claims from local authorities"
The rental income received by private landlords is dealt with under long established tax rules, and taxing housing benefit at source would add complexity to the system and go against the Government's undertaking to reduce the level of burden of tax administration.
| Housing Benefit expenditure in relation to private tenancies in Great Britain | (£millions) |
| 2005-06 | 3,720 |
| 2006-07 | 4,140 |
| 2008-09 | 4,510 |
Subjects
Housing benefit; Private rented housing; Taxation; Rents
Date
21 May 2009
Reference
3504; 710 c361WA
House
House of Lords
Lords debate on motion to call attention to the objective of tackling poverty through helping people into work and improving life chances, together with incentives and protections. Motion withdrawn.
Lords debate on motion to call attention to the objective of tackling poverty through helping people into work and improving life chances, together with incentives and protections. Motion withdrawn.
Lead member
Lord Bilston
Answering member
Lord McKenzie of Luton
Department
Department for Work and Pensions
Type
Debates
Subjects
Poverty; Disability; Children; Employment schemes; Pensioners; Pensions; Unemployment; Social security benefits; Social security; Taxation; Employment and support allowance
Date
8 May 2008
Reference
701 c733-52
Chamber / Committee
House of Lords chamber
House
House of Lords
What saving to the Exchequer would result if the winter fuel payment to pensioners were made taxable to those pensioners whose income places them in the 40 per cent tax bracket; and how much the payment could be increased for all pensioners from that saving.
What saving to the Exchequer would result if the winter fuel payment to pensioners were made taxable to those pensioners whose income places them in the 40 per cent tax bracket; and how much the payment could be increased for all pensioners from that saving.
Asked by
Lord Marlesford
(Conservative)
Answered by
Lord McKenzie of Luton
(Labour)
Type
Written questions
Status
Answered
Answered on
19 December 2006
Winter fuel payments are worth £200 to households with someone aged 60 or over and £300 to households with someone aged 80 or over. Estimates suggest that taxing winter fuel payments for higher rate taxpayers would raise revenue of around £80 million. This would represent an increase of around £9.40 for each of the 8.5 million households that receive winter fuel payments.
The estimation of revenue raised excludes those in residential care and relies on a number of simplifying assumptions such as 100 per cent take-up of winter fuel payments and no behavioural change. Taxing winter fuel payments for higher rate taxpayers would be administratively complicated, and this administrative cost is also not taken into account.
Subjects
Taxation; Winter fuel payment
Date
19 December 2006
Reference
594; 687 c273WA
House
House of Lords
asked Her Majesty's Government:Further to the Statement by Lord Rooker on 7 November (HL Deb, col 678–9), whether HM Revenue and Customs has decided not to claim tax due from farmers who have not yet been paid all of their single farm payment; and whether the same applies to those...
asked Her Majesty's Government:Further to the Statement by Lord Rooker on 7 November (HL Deb, col 678–9), whether HM Revenue and Customs has decided not to claim tax due from farmers who have not yet been paid all of their single farm payment; and whether the same applies to those...
Asked by
Baroness Byford
(Conservative)
Answered by
Lord McKenzie of Luton
(Labour)
Type
Written questions
Status
Answered
Answered on
12 December 2006
HM Revenue and Customs has made no such decision. The commissioners of HM Revenue and Customs have no legal authority to refrain from collecting tax which is properly due under the law. However, the commissioners do have discretion to defer the payment of tax in cases of genuine hardship, and apply such discretion in the case of farmers as they do for other taxpayers.
Subjects
Agriculture; Administrative delays; Farmers; Payments; Taxation; Subsidies; Common agricultural policy
Date
12 December 2006
Reference
656; 687 c182-3WA
House
House of Lords
My Lords, so far as I am aware, there are no proposals to relieve nuclear power of the climate change levy. The levy has been an important component of the Government’s approach to achieving their environmental goals. It has ensured that we have achieved carbon savings of something like 28 million tonnes to date, and savings in 2006 are estimated to be around 6 million tonnes. It is important that the levy, as one instrument in our approach, is maintained.
My Lords, so far as I am aware, there are no proposals to relieve nuclear power of the climate change levy. The levy has been an important component of the Government’s approach to achieving their environmental goals. It has ensured that we have achieved carbon savings of something like 28 million tonnes to date, and savings in 2006 are estimated to be around 6 million tonnes. It is important that the levy, as one instrument in our approach, is maintained.
Answered by
Lord McKenzie of Luton
(Labour)
Asked by
Lord Jenkin of Roding
(Conservative)
Type
Oral answers to questions
My Lords, I am delighted to see that it is a Treasury spokesman answering this Question and not the noble Lord, Lord Rooker, given the rebuff that the Secretary of State for the Environment, Food and Rural Affairs got from the Chancellor earlier. Quite apart from any question of an increase in taxation, given the fact, which the Government now admit, that the life-cycle carbon footprint of new nuclear power is about the same as that for wind power, would it not make sense to relieve nuclear power of the climate change levy, which ought never to have been imposed on it in the first place?
Subjects
Environment protection; Taxation
Date
20 November 2006
Reference
687 c105-6
Chamber / Committee
House of Lords chamber
House
House of Lords
My Lords, Ministers are in regular contact on a range of matters related to environmental policy. Any decisions on taxation are taken by the Chancellor and announced as part of the Budget process.
My Lords, Ministers are in regular contact on a range of matters related to environmental policy. Any decisions on taxation are taken by the Chancellor and announced as part of the Budget process.
Answered by
Lord McKenzie of Luton
(Labour)
Asked by
Lord Jenkin of Roding
(Conservative)
Type
Oral answers to questions
What discussions have taken place between Ministers, including the Chancellor of the Exchequer, about the introduction and level of new green taxes.
Subjects
Environment protection; Taxation
Date
20 November 2006
Reference
687 c105
Chamber / Committee
House of Lords chamber
House
House of Lords
My Lords, I certainly agree with the proposition that nuclear will be an important component of energy policy going forward. We have to look at the environment in which it operates across the piece, over a whole range of policies, and not just at the fiscal impact. However, I do not see that nuclear is being put at a fiscal disadvantage compared with its main competitors.
My Lords, I certainly agree with the proposition that nuclear will be an important component of energy policy going forward. We have to look at the environment in which it operates across the piece, over a whole range of policies, and not just at the fiscal impact. However, I do not see that nuclear is being put at a fiscal disadvantage compared with its main competitors.
Answered by
Lord McKenzie of Luton
(Labour)
Asked by
Lord Tomlinson
(Labour)
Type
Oral answers to questions
My Lords, does my noble friend agree that there is no way of securing the continued generation of electricity to the extent necessary to fuel our industry, and therefore our economic prosperity, without nuclear being an important, non-carbon-generating part of that process? Is it not therefore logical that it should never be put at a fiscal disadvantage in comparison with other fuels?
Subjects
Environment protection; Taxation
Date
20 November 2006
Reference
687 c107
Chamber / Committee
House of Lords chamber
House
House of Lords
My Lords, the Government’s position is that issues such as the climate change levy involve recycling back to business, and any increase or change to that levy would be recycled back to business on an appropriate basis and on the basis of consultation when changes take place.
My Lords, the Government’s position is that issues such as the climate change levy involve recycling back to business, and any increase or change to that levy would be recycled back to business on an appropriate basis and on the basis of consultation when changes take place.
Answered by
Lord McKenzie of Luton
(Labour)
Asked by
Lord Ezra
(Liberal Democrat)
Type
Oral answers to questions
My Lords, can we be assured that the proceeds from any possible new green taxes would largely be devoted to providing incentives to increase energy saving?
Subjects
Environment protection; Taxation
Date
20 November 2006
Reference
687 c107
Chamber / Committee
House of Lords chamber
House
House of Lords
My Lords, I have not seen a figure in those terms, if one has been produced. The right approach to tackling aviation is its inclusion in the European Emissions Trading Scheme, which is the most effective way of pricing carbon in that market. Other things also need to be done, such as the development of new and more effective technologies and of better means of operation, particularly in relation to air traffic control, which can cause emissions to be greater than they otherwise should be.
My Lords, I have not seen a figure in those terms, if one has been produced. The right approach to tackling aviation is its inclusion in the European Emissions Trading Scheme, which is the most effective way of pricing carbon in that market. Other things also need to be done, such as the development of new and more effective technologies and of better means of operation, particularly in relation to air traffic control, which can cause emissions to be greater than they otherwise should be.
Answered by
Lord McKenzie of Luton
(Labour)
Asked by
Lord Lawson of Blaby
(Conservative)
Type
Oral answers to questions
My Lords, how large an increase in air fares does the Treasury consider will be necessary to achieve the reduction in air travel sufficient to ensure the reduction in carbon dioxide emissions from air travel, which is the Government’s declared goal?
Subjects
Environment protection; Taxation
Date
20 November 2006
Reference
687 c107
Chamber / Committee
House of Lords chamber
House
House of Lords
My Lords, I thought that I had touched on that in relation to the climate change levy and the reduction in employers’ national insurance contributions with, at the same time, the introduction of enhanced capital allowances for certain fuel efficiency capital equipment. That is what we have already done, and I outlined earlier our proposals to recycle. I am sure that that will be the subject of a full explanation if and when the changes occur.
My Lords, I thought that I had touched on that in relation to the climate change levy and the reduction in employers’ national insurance contributions with, at the same time, the introduction of enhanced capital allowances for certain fuel efficiency capital equipment. That is what we have already done, and I outlined earlier our proposals to recycle. I am sure that that will be the subject of a full explanation if and when the changes occur.
Answered by
Lord McKenzie of Luton
(Labour)
Asked by
Lord Blackwell
(Conservative)
Type
Oral answers to questions
My Lords, if the Chancellor, at some point in the future, sees fit to introduce green taxes, will the noble Lord undertake to ask the Treasury to provide a corresponding list of non-green taxes that have been reduced to keep the fiscal balance?
Subjects
Environment protection; Taxation
Date
20 November 2006
Reference
687 c108
Chamber / Committee
House of Lords chamber
House
House of Lords
My Lords, that is a little unkind. The Question is about green taxes. I have explained that taxation and fiscal policy is just one component of the Government’s approach. A lot of work is being done on that. I could go through all the issues in which the Government have been involved in producing their environmental objectives, which certainly embrace taxation matters but cover lots of other things as well. If the noble Lord wants a list of those now, I would be happy to try to provide one, just to show how extensive my brief is. In fact, my brief is so extensive that I cannot find the piece of paper that it is written on.
There is a whole range of measures that, if I keep talking, I will get to sooner or later. There is not only the climate change levy, but climate change agreements, reduced VAT rates for professionally installed energy saving materials and the landlord’s energy saving allowance. Vehicle excise duty has been reformed, as has company car taxation, and we have used differentials in fuel duties to assist. We have been leading international action, including the Gleneagles agreement, and we have been at the forefront of introducing the EU Emissions Trading Scheme and climate change agreements. We have set up the Carbon Trust and the Energy Saving Trust. There is an energy efficiency commitment, and we have dealt with building regulations and the renewable transport fuel obligation. I will be happy to write further to the noble Lord.
My Lords, that is a little unkind. The Question is about green taxes. I have explained that taxation and fiscal policy is just one component of the Government’s approach. A lot of work is being done on that. I could go through all the issues in which the Government have been involved in producing their environmental objectives, which certainly embrace taxation matters but cover lots of other things as well. If the noble Lord wants a list of those now, I would be happy to try to provide one, just to show how extensive my brief is. In fact, my brief is so extensive that I cannot find the piece of paper that it is written on.
There is a whole range of measures that, if I keep talking, I will get to sooner or later. There is not only the climate change levy, but climate change agreements, reduced VAT rates for professionally installed energy saving materials and the landlord’s energy saving allowance. Vehicle excise duty has been reformed, as has company car taxation, and we have used differentials in fuel duties to assist. We have been leading international action, including the Gleneagles agreement, and we have been at the forefront of introducing the EU Emissions Trading Scheme and climate change agreements. We have set up the Carbon Trust and the Energy Saving Trust. There is an energy efficiency commitment, and we have dealt with building regulations and the renewable transport fuel obligation. I will be happy to write further to the noble Lord.
Answered by
Lord McKenzie of Luton
(Labour)
Asked by
Lord Dixon-Smith
(Conservative)
Type
Oral answers to questions
My Lords, I hope that the Minister will forgive me if I observe that the limitations of his brief this afternoon on occasion leave a lot to be desired. Will he go back to his right honourable friend in another place and request him urgently to put into place a satisfactory system of liaison between government departments, so that in future when he is asked a Question of this nature he is able to give more thorough answers?
Subjects
Environment protection; Taxation
Date
20 November 2006
Reference
687 c107-8
Chamber / Committee
House of Lords chamber
House
House of Lords
My Lords, it is not true to say that nuclear does not cause any carbon pollution at all. The noble Lord, Lord Jenkin of Roding, recognised that there is a carbon footprint to nuclear. You have to look at these things over the whole life cycle. However, I acknowledge that nuclear pollutes at a lesser level than some other sources.
My Lords, it is not true to say that nuclear does not cause any carbon pollution at all. The noble Lord, Lord Jenkin of Roding, recognised that there is a carbon footprint to nuclear. You have to look at these things over the whole life cycle. However, I acknowledge that nuclear pollutes at a lesser level than some other sources.
Answered by
Lord McKenzie of Luton
(Labour)
Asked by
Baroness O'Cathain
(Conservative)
Type
Oral answers to questions
My Lords, how can the Minister justify the fact that the tax will be removed from renewables, such as wind turbines, but will still be left on nuclear, which does not cause any carbon pollution at all?
Subjects
Environment protection; Taxation
Date
20 November 2006
Reference
687 c106
Chamber / Committee
House of Lords chamber
House
House of Lords
My Lords, my briefing does not cover some of those earlier levies, and I was not around when they were introduced. The climate change levy, however, is a tax on the non-domestic business, service and public sectors’ use of energy. That is its thrust and why it is constructed as it is.
My Lords, my briefing does not cover some of those earlier levies, and I was not around when they were introduced. The climate change levy, however, is a tax on the non-domestic business, service and public sectors’ use of energy. That is its thrust and why it is constructed as it is.
Answered by
Lord McKenzie of Luton
(Labour)
Asked by
Lord Tanlaw
(Crossbench)
Type
Oral answers to questions
My Lords, does the Minister agree that any carbon-based tax is really an extension of the ancient hearth tax, which was basically a wealth tax on the number of chimneys that one had? Instead of taxing the chimneys for polluting, we are now taxing the number of cylinders that a householder has in a car, and we are going to tax industry not on the number of chimneys that it has but on the size of them.
Subjects
Environment protection; Taxation
Date
20 November 2006
Reference
687 c106
Chamber / Committee
House of Lords chamber
House
House of Lords
Again, my Lords, my Treasury brief does not cover what Richmond council has done, but if the outcome of the policy is as the noble Lord suggests, it seems a worthwhile tax.
Again, my Lords, my Treasury brief does not cover what Richmond council has done, but if the outcome of the policy is as the noble Lord suggests, it seems a worthwhile tax.
Answered by
Lord McKenzie of Luton
(Labour)
Asked by
Lord Newby
(Liberal Democrat)
Type
Oral answers to questions
My Lords, given that the Minister has just acknowledged that fiscal measures will play a part in reducing carbon dioxide emissions, willhe congratulate Richmond Borough Council on introducing variable taxation of motor vehicles based on their capacity to pollute?
Subjects
Environment protection; Taxation
Date
20 November 2006
Reference
687 c107
Chamber / Committee
House of Lords chamber
House
House of Lords
My Lords, I will try to answer the question. Fiscal policy is one component of our approach. The thrust of that policy is to shift the burden of tax from ““goods””, such as employment, to ““bads””, such as pollution. That is exactly what we did in introducing the climate change levy, where there was a reduction in the employers’ national insurance contributions, which is still of greater benefit to business than the cost of the climatechange levy.
My Lords, I will try to answer the question. Fiscal policy is one component of our approach. The thrust of that policy is to shift the burden of tax from ““goods””, such as employment, to ““bads””, such as pollution. That is exactly what we did in introducing the climate change levy, where there was a reduction in the employers’ national insurance contributions, which is still of greater benefit to business than the cost of the climatechange levy.
Answered by
Lord McKenzie of Luton
(Labour)
Asked by
Lord Barnett
(Labour)
Type
Oral answers to questions
My Lords, the noble Lord, Lord Jenkin, was unnecessarily unkind to my noble friend Lord Rooker, who has always been very friendly with Treasury Ministers in the past. Is government policy in this regard to punish polluters and raise a lot of revenue or to deter polluters and not raise any revenue at all by having very high levels of tax? It is understandable if my noble friend cannot answer the question, but would he ask the Chancellor to?
Subjects
Environment protection; Taxation
Date
20 November 2006
Reference
687 c106
Chamber / Committee
House of Lords chamber
House
House of Lords
What discussions have taken place between Ministers, including the Chancellor of the Exchequer, about the introduction and level of new green taxes.
What discussions have taken place between Ministers, including the Chancellor of the Exchequer, about the introduction and level of new green taxes.
Asked by
Lord Jenkin of Roding
(Conservative)
Answered by
Lord McKenzie of Luton
(Labour)
Oral questions - Lead
Status
Answered
For answer on
20 November 2006
Answered on
20 November 2006
My Lords, Ministers are in regular contact on a range of matters related to environmental policy. Any decisions on taxation are taken by the Chancellor and announced as part of the Budget process.
Subjects
Environment protection; Taxation
Date
20 November 2006
Reference
687 c105
Chamber / Committee
House of Lords chamber
House
House of Lords
Further to the Written Answer by the Lord McKenzie of Luton on 24 October (WA 234), whether the Burns inquiry has addressed the question of whether heavy goods vehicles as a whole meet the costs attributed to their operation.
Further to the Written Answer by the Lord McKenzie of Luton on 24 October (WA 234), whether the Burns inquiry has addressed the question of whether heavy goods vehicles as a whole meet the costs attributed to their operation.
Asked by
Lord Bradshaw
(Liberal Democrat)
Answered by
Lord McKenzie of Luton
(Labour)
Type
Written questions
Status
Answered
Answered on
7 November 2006
The Burns inquiry was not a government initiative but was privately commissioned and funded by the Freight Transport Association and the Road Haulage Association. Resulting papers are publicly available on the internet at www.freight-taxes.co.uk.
Subjects
Inquiries; Large goods vehicles; Taxation
Date
7 November 2006
Reference
8054; 686 c154WA
House
House of Lords