1-20 of 270 results for subject:Taxation
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To ask the Chancellor of the Exchequer, what assessments his Department has made of the effect of differing levels of incineration tax on the amount of waste going to (a) incineration and (b) recycling.
To ask the Chancellor of the Exchequer, what assessments his Department has made of the effect of differing levels of incineration tax on the amount of waste going to (a) incineration and (b) recycling.
A number of respondents to last year’s call for evidence on single use plastic waste suggested that an incineration tax could discourage incineration and promote other forms of waste management such as recycling.
At Budget 2018, the Chancellor announced that he would not at this point be taking forward a tax on the incineration of waste. However, should wider policies not deliver the government’s waste ambitions, government will consider the introduction of such a tax, in conjunction with landfill tax, taking account of the possible impacts on local authorities.
To ask the Chancellor of the Exchequer, whether he has plans to (a) publish a legacy Company Car Tax table for vehicles registered before April 2020 and (b) freeze those rates at 2018-19 levels.
To ask the Chancellor of the Exchequer, whether he has plans to (a) publish a legacy Company Car Tax table for vehicles registered before April 2020 and (b) freeze those rates at 2018-19 levels.
The government has engaged with stakeholders as part of the review of WLTP on vehicle taxes which closed on 17 February.
The review sought evidence on how reported carbon dioxide emissions are impacted by the introduction of WLTP and whether any adjustment should be made to Vehicle Excise Duty and company car tax from April 2020.
Responses to the review are currently being analysed and the government has committed to publishing a response in the spring.
To ask the Chancellor of the Exchequer, what assessment he has made of the effect on (a) employers and (b) employees of maintaining current rates of Company Car Tax as a result of the implementation of Worldwide Harmonised Light Vehicle Test Procedure.
To ask the Chancellor of the Exchequer, what assessment he has made of the effect on (a) employers and (b) employees of maintaining current rates of Company Car Tax as a result of the implementation of Worldwide Harmonised Light Vehicle Test Procedure.
The government has engaged with stakeholders as part of the review of WLTP on vehicle taxes which closed on 17 February.
The review sought evidence on how reported carbon dioxide emissions are impacted by the introduction of WLTP and whether any adjustment should be made to Vehicle Excise Duty and company car tax from April 2020.
Responses to the review are currently being analysed and the government has committed to publishing a response in the spring.
Does the Minister accept that now that the Government have greater freedom of operation, this is fairly timid? We have an emissions crisis in this country, as we do across the rest of the world. Why are the Government not being more ambitious in trying to bear down on emissions,...
Does the Minister accept that now that the Government have greater freedom of operation, this is fairly timid? We have an emissions crisis in this country, as we do across the rest of the world. Why are the Government not being more ambitious in trying to bear down on emissions,...
To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of bringing forward the 2 per cent company car BiK rate to incentivise (a) fleet operators and (b) consumers to buy electric vehicles.
To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of bringing forward the 2 per cent company car BiK rate to incentivise (a) fleet operators and (b) consumers to buy electric vehicles.
From 2020/21, the government will be introducing eleven new company car tax bands for ultra-low emission vehicles (ULEVs). These changes were announced at Autumn Statement 2016.
To provide certainty of the future tax liability for company car employers and employees, the government aims to announce the company car tax rates three years in advance of implementation.
That this House notes that the Government is closing Childcare Vouchers to new entrants from 4 October 2018 without having conducted a proper analysis of the winners and losers from removing the scheme and replacing it with Tax-Free Childcare, despite a recommendation to so do by the Treasury Select Committee; further notes that families must be able to make an informed choice about the childcare that best suits their family needs, based on a comprehensive and flexible package of support; recognises the benefits of Tax-Free Childcare for certain family types, but is concerned that many low-income families will be worse off than if they were to carry on using Childcare Vouchers; calls on the Government to keep Childcare Vouchers open alongside Tax-Free Childcare so that parents can choose the scheme that offers the most support to their family; and urges the Government to ensure that hon. Members are given the opportunity to debate and vote on these proposed changes on the floor of the House before they are fully implemented.
That this House notes that the Government is closing Childcare Vouchers to new entrants from 4 October 2018 without having conducted a proper analysis of the winners and losers from removing the scheme and replacing it with Tax-Free Childcare, despite a recommendation to so do by the Treasury Select Committee;...
To ask the Secretary of State for Transport, what estimate he has made of the number of vehicles registered abroad in the UK; and what steps his Department has taken to ensure that those vehicles are fully taxed, insured and registered.
To ask the Secretary of State for Transport, what estimate he has made of the number of vehicles registered abroad in the UK; and what steps his Department has taken to ensure that those vehicles are fully taxed, insured and registered.
A survey is carried out every two years to collect information about vehicles travelling on the roads. Vehicles with non-UK registration numbers are identified during this survey. This information has been used to produce estimates of the number of foreign-registered vehicles in the UK and the latest available figures can be seen at: www.gov.uk/government/statistical-data-sets/tra32-foreign-registered-vehicles-in-traffic.
Foreign registered vehicles that are brought temporarily into the UK are normally exempt from registration and licensing requirements for up to six months in any twelve month period, as long as they comply with the requirements of the home country. Once this exemption period has passed or the keeper of the vehicle becomes resident in the UK, the vehicle must be licensed and registered here.
The Driver and Vehicle Licensing Agency works with the police to enforce against foreign registered vehicles that have overstayed the exemption period. Where there is sufficient evidence that a vehicle keeper has not complied with UK requirements enforcement action, including the wheelclamping, removal and disposal of a vehicle, can be taken.
That this House expresses its concern at the 2019 Loan Charge; notes that it is retrospective applying back to 1999; further notes that as a result of the introduction of IR35, umbrella companies were set up and recommended by professional advisers and employment agencies; recognises that the Charge will affect contractors, freelancers and agency workers, including social workers, supply teachers and bank and locum nurses and doctors; notes that employment was not an option and in some cases the company or organisation insisted on those arrangements, including to avoid paying National Insurance; notes that these individuals did not receive sick or holiday pay; believes it is unfair that HM Revenue and Customs (HMRC) are pursuing people who acted in good faith rather than the client organisations, agencies or umbrella companies all of whom benefited significantly; notes that HMRC are aggressively pursuing individuals through Advanced Payment Notices with no independent right of appeal; further believes that the Charge is likely to cause financial distress and bankruptcies, impeding HMRC's ability to recover these tax liabilities and causing a devastating impact on people; believes that retrospectively taxing something that was technically allowed at the time, is unfair; calls on the Government to revise the legislation to avoid significant damage to independent contractors and freelancers in the UK; and calls for the Charge to apply only to disguised remuneration loans entered into after the Finance Act 2017 received Royal Assent.
That this House expresses its concern at the 2019 Loan Charge; notes that it is retrospective applying back to 1999; further notes that as a result of the introduction of IR35, umbrella companies were set up and recommended by professional advisers and employment agencies; recognises that the Charge will affect...
To ask Mr Chancellor of the Exchequer, what recent discussions he has had with the Secretary of State for Health and Social Care on the (a) tax affairs of NHS trusts and (b) operation of such trusts' subsidary companies.
To ask Mr Chancellor of the Exchequer, what recent discussions he has had with the Secretary of State for Health and Social Care on the (a) tax affairs of NHS trusts and (b) operation of such trusts' subsidary companies.
In line with the practice of successive administrations, details of ministerial discussions are not normally disclosed.
The Department for Health and Social Care wrote to the finance directors of all NHS Providers last year to remind them of their responsibilities around tax. The government is clear that tax avoidance arrangements must not be entered into under any circumstances.
NHS organisations can decide locally what structures are most appropriate to deliver services to patients, including setting up subsidiary companies. Under any arrangements, Trusts must operate within existing VAT legislation and offer NHS pay, terms and conditions of service to staff that are transferred to these companies.
I am pleased to hear what the hon. Gentleman says, but why are so many of the housing measures, including support for local authorities, being delayed for a year before being properly implemented?
I am pleased to hear what the hon. Gentleman says, but why are so many of the housing measures, including support for local authorities, being delayed for a year before being properly implemented?
To ask Mr Chancellor of the Exchequer, if he will include the addresses of tax offices in documentation accompanying tax returns.
To ask Mr Chancellor of the Exchequer, if he will include the addresses of tax offices in documentation accompanying tax returns.
HMRC provides a postal address to which paper tax returns should be sent in documentation accompanying tax returns. It has no plans to also include the addresses of tax offices.
More broadly, people wishing to contact HMRC about a particular matter can find the appropriate contact details at:
https://www.gov.uk/government/organisations/hm-revenue-customs/contact
To ask Mr Chancellor of the Exchequer, whether he has assessed the recommendations on taxation made by the Tenancy Reform Industry Group in October 2017.
To ask Mr Chancellor of the Exchequer, whether he has assessed the recommendations on taxation made by the Tenancy Reform Industry Group in October 2017.
The Chancellor keeps the tax system under review and welcomes representations from all stakeholders, including those made by the Tenancy Reform Industry Group. The Treasury will consider the recommendations made by the Tenancy Reform Industry Group and other representations in due course, including in discussions with the Tenant Farmers Association.
To ask Mr Chancellor of the Exchequer, if he will meet the Tenant Farmers Association to discuss its proposals on taxation reform.
To ask Mr Chancellor of the Exchequer, if he will meet the Tenant Farmers Association to discuss its proposals on taxation reform.
The Chancellor keeps the tax system under review and welcomes representations from all stakeholders, including those made by the Tenancy Reform Industry Group. The Treasury will consider the recommendations made by the Tenancy Reform Industry Group and other representations in due course, including in discussions with the Tenant Farmers Association.
To ask the Secretary of State for Environment, Food and Rural Affairs, what discussions he has had with the Chancellor of the Exchequer with regard to the recommendations made on taxation by the Tenancy Reform Industry Group in October 2017.
To ask the Secretary of State for Environment, Food and Rural Affairs, what discussions he has had with the Chancellor of the Exchequer with regard to the recommendations made on taxation by the Tenancy Reform Industry Group in October 2017.
The Secretary of State and I have regular discussions with ministerial colleagues on a range of agricultural issues.
To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential merits of the introduction of a tax exemption on residential cash balances for Share Incentive Plans donated to charities when an employee exits a scheme.
To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential merits of the introduction of a tax exemption on residential cash balances for Share Incentive Plans donated to charities when an employee exits a scheme.
Share Incentive Plans provide companies with flexibility to meet their business needs regarding employee ownership. The Government continues to keep employee share schemes policy under review.
Unlike my hon. Friend the Member for Stockton North (Alex Cunningham), this is my first Budget speech in seven years, so I shall enjoy myself in making it. In his great roman à thèse on the situation of Britain, “Sybil”, written in 1845, Disraeli referred to the two nations: the...
Unlike my hon. Friend the Member for Stockton North (Alex Cunningham), this is my first Budget speech in seven years, so I shall enjoy myself in making it. In his great roman à thèse on the situation of Britain, “Sybil”, written in 1845, Disraeli referred to the two nations: the...
Like my hon. Friend, I go back rather a long way. One of the problems now is the lack of security for those who are doing the teaching, both in higher and further education. Most of my friends are on short-term contracts and cannot invest in their future, let alone...
Like my hon. Friend, I go back rather a long way. One of the problems now is the lack of security for those who are doing the teaching, both in higher and further education. Most of my friends are on short-term contracts and cannot invest in their future, let alone...
The hon. Gentleman makes a compelling case. I asked two parliamentary questions last month about the Government’s strategy on country-by-country reporting. In both answers, the Government referred to the fact that they are making deliberations within ECOFIN, which is fine while we are members of the EU. Does he know...
The hon. Gentleman makes a compelling case. I asked two parliamentary questions last month about the Government’s strategy on country-by-country reporting. In both answers, the Government referred to the fact that they are making deliberations within ECOFIN, which is fine while we are members of the EU. Does he know...
To ask the Secretary of State for Environment, Food and Rural Affairs, what recent discussions he has had with HM Treasury on the efficacy of an incinceration tax; and if he will make a statement.
To ask the Secretary of State for Environment, Food and Rural Affairs, what recent discussions he has had with HM Treasury on the efficacy of an incinceration tax; and if he will make a statement.
Defra Ministers have had no recent discussions with HM Treasury regarding an incineration tax. Defra officials have regular meetings with HM Treasury on a wide range of waste policy issues. We are developing a renewed strategy on waste and resources that looks ahead at opportunities outside the EU and we will consider the current approach to waste management incentives. Fiscal measures are a matter for HM Treasury.
To ask Mr Chancellor of the Exchequer, what estimate his Department has made of sums received from land taxation in each of the last five years.
To ask Mr Chancellor of the Exchequer, what estimate his Department has made of sums received from land taxation in each of the last five years.
Statistics on receipts from the Stamp Duty Land Tax and Annual Tax on Enveloped Dwellings, by financial year, are published in the ‘HMRC Tax Receipts and National Insurance Contributions for the UK’ publication.
https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk