1-20 of 22 results for subject:Taxation
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To ask Her Majesty's Government whether for tax purposes there is any distinction between payments made to farmers under (1) the EU Basic Payment Scheme, (2) the Countryside Stewardship Scheme, and (3) the Environmental Land Management system.
To ask Her Majesty's Government whether for tax purposes there is any distinction between payments made to farmers under (1) the EU Basic Payment Scheme, (2) the Countryside Stewardship Scheme, and (3) the Environmental Land Management system.
There is no distinction for tax purposes between payments made under the three listed schemes. It is necessary to analyse the purpose and function of any government grant in order to form a view as to how it is likely to be treated for tax purposes. The tax treatment of a payment under any relevant scheme will depend on whether it is a trading receipt, whether it is capital or revenue in nature, and how it is recognised in the accounts of the farmer’s business.
To ask Her Majesty's Government what is the total annual revenue from taxation of motor vehicles; and what proportion of this is currently hypothecated for the Highways Agency.
To ask Her Majesty's Government what is the total annual revenue from taxation of motor vehicles; and what proportion of this is currently hypothecated for the Highways Agency.
The latest year available for a combined total annual revenue from taxation of motor vehicles is 2014/15. The total revenue in this year was £37bn.
Revenues from motoring taxes are used by the Exchequer to fund public services, and are currently not hypothecated for the Highways Agency. However, as announced at Summer Budget 2015, revenues from Vehicle Excise Duty in England will be hypothecated to a National Roads Fund from 2021.
To ask Her Majesty’s Government what has been the cost to the public purse in each of the last five years of the winter fuel allowance; and what would be the tax receipt if it were subject to the same tax as retirement pensions.
To ask Her Majesty’s Government what has been the cost to the public purse in each of the last five years of the winter fuel allowance; and what would be the tax receipt if it were subject to the same tax as retirement pensions.
The Government has committed to keeping the Winter Fuel Payment for the lifetime of this Parliament. The cost over the last five years is as follows:
2010/11 | 2011/12 | 2012/13 | 2013/14 | 2014/15 |
£m 2,759 | 2,149 | 2,144 | 2,140 | 2,117 |
The Government has not estimated the corresponding tax receipts had the Winter Fuel Payment been taxable.
There is a total of 11.4 million pensioners in the UK.
National Statistics, published by HMRC, show that in 2013/14, there were 6.12 million taxpayers whose main source of income is from pensions, of which 90 per cent pay the basic rate of tax and 6 per cent pay the higher rate of tax.
To ask Her Majesty’s Government why the police are paid 65 pence per mile for the use of private cars on official business; and whether they are required to pay tax on the surplus they receive above the 45 pence HM Revenue and Customs Mileage Allowance payment which is non-taxable.
To ask Her Majesty’s Government why the police are paid 65 pence per mile for the use of private cars on official business; and whether they are required to pay tax on the surplus they receive above the 45 pence HM Revenue and Customs Mileage Allowance payment which is non-taxable.
Motor vehicle allowance rates are set out in determinations made under the Police Regulations 2003. The current rates were reviewed and agreed in 2012 by the Police Negotiating Board following a recommendation by Sir Thomas Winsor in his Independent Review of Police Officer and Staff Remuneration and Conditions (Part 1, 2011) that the existing Motor Vehicle Allowance for police officers should be retained, as "it provides officers with fair reimbursement of their motoring costs incurred in the performance of their duties".
Any surplus mileage allowance paid above the 45 pence HM Revenue and Customs Mileage Allowance must be declared for tax purposes as a benefit in kind unless alternative arrangements have been agreed by a police force with HMRC.
To ask Her Majesty’s Government whether, in assessing the costs and benefits of the functions of non-departmental public bodies, they will take into account the cost to public funds of the tax-deductible costs incurred by businesses in complying with the regimes of such bodies.
To ask Her Majesty’s Government whether, in assessing the costs and benefits of the functions of non-departmental public bodies, they will take into account the cost to public funds of the tax-deductible costs incurred by businesses in complying with the regimes of such bodies.
asked Her Majesty's Government:Further to the Written Answer by theLord McKenzie of Luton on 19 December 2006 (WA 273), what savings to the Exchequer would result if the winter fuel payment to pensioners were made fully taxable; and what could be the increase in winter fuel payment for all pensioners...
asked Her Majesty's Government:Further to the Written Answer by theLord McKenzie of Luton on 19 December 2006 (WA 273), what savings to the Exchequer would result if the winter fuel payment to pensioners were made fully taxable; and what could be the increase in winter fuel payment for all pensioners...
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.
Whether they propose to change the position whereby British citizens on the London Diplomatic List may represent the interests of foreign governments; whether such persons receive full diplomatic privileges including exemptions for United Kingdom taxes; and whether they will name those persons on the current Diplomatic List who are known...
Whether they propose to change the position whereby British citizens on the London Diplomatic List may represent the interests of foreign governments; whether such persons receive full diplomatic privileges including exemptions for United Kingdom taxes; and whether they will name those persons on the current Diplomatic List who are known...
In respect of each of the 25 member states of the European Union, what is (a) the top rate of inheritance tax between unconnected persons; (b) the top rate of capital gains tax on (i) shares and (ii) other assets; and (c) the top level of annual wealth tax; and,...
In respect of each of the 25 member states of the European Union, what is (a) the top rate of inheritance tax between unconnected persons; (b) the top rate of capital gains tax on (i) shares and (ii) other assets; and (c) the top level of annual wealth tax; and,...
Why there are two different rates of VAT applied to deliveries of heating oil to domestic premises, depending on the quantity delivered; whether householders who find they have been charged the higher rate can get a refund; and by what procedure. [HL 3403].
Why there are two different rates of VAT applied to deliveries of heating oil to domestic premises, depending on the quantity delivered; whether householders who find they have been charged the higher rate can get a refund; and by what procedure. [HL 3403].
What is the current top rate of tax on personal incomes in each country of the European Union, indicating in respect of each the threshold of income (expressed in pounds sterling and euros) at which this tax rate applies. [HL 2820]. - Information found in OECD publication Taxing Wages: Taxes...
What is the current top rate of tax on personal incomes in each country of the European Union, indicating in respect of each the threshold of income (expressed in pounds sterling and euros) at which this tax rate applies. [HL 2820]. - Information found in OECD publication Taxing Wages: Taxes...
What is the top rate of personal inheritance tax, or other comparable tax at death, in each country of the European Union. - Table given.
What is the top rate of personal inheritance tax, or other comparable tax at death, in each country of the European Union. - Table given.
Whether they will give, for the most recent year for which figures are available, the number of United Kingdom taxpayers whose personal taxable income exceeded £100,000, £500,000, £1 million, £5 million and £10 million respectively. [HL 1695]. - Inc table.
Whether they will give, for the most recent year for which figures are available, the number of United Kingdom taxpayers whose personal taxable income exceeded £100,000, £500,000, £1 million, £5 million and £10 million respectively. [HL 1695]. - Inc table.
Which countries in the European Union impose an annual wealth tax, indicating in respect of each the top rate of the tax; the level of wealth (expressed in pound sterling) at which that rate applies; and the types of assets which are liable to the tax. [HL 3723]. - Includes...
Which countries in the European Union impose an annual wealth tax, indicating in respect of each the top rate of the tax; the level of wealth (expressed in pound sterling) at which that rate applies; and the types of assets which are liable to the tax. [HL 3723]. - Includes...
Whether all persons listed in the London Diplomatic List enjoy (a) diplomatic immunity and (b) diplomatic privileges of a fiscal nature. [HL2345].
Whether all persons listed in the London Diplomatic List enjoy (a) diplomatic immunity and (b) diplomatic privileges of a fiscal nature. [HL2345].
Lords debate on motion to call attention to the case for combining the protection of the countryside with positive measures for urban regeneration in meeting Britains future housing needs. Motion withdrawn.
Lords debate on motion to call attention to the case for combining the protection of the countryside with positive measures for urban regeneration in meeting Britains future housing needs. Motion withdrawn.
Whether HMG will give in 1995 prices the net tax paid by or repaid to underwriting members of Lloyd's during each of the 13 tax years from 1982-83 to 1994-95. - Inc figs.
Whether HMG will give in 1995 prices the net tax paid by or repaid to underwriting members of Lloyd's during each of the 13 tax years from 1982-83 to 1994-95. - Inc figs.
Whether HMG will give their best estimates of the net tax repaid in respect of profits or losses made by underwriting members of Lloyd's for each of the years from 1977-78 to 1994-95 inclusive, indicating in respect of each tax year the total number of taxpayers from whom and to...
Whether HMG will give their best estimates of the net tax repaid in respect of profits or losses made by underwriting members of Lloyd's for each of the years from 1977-78 to 1994-95 inclusive, indicating in respect of each tax year the total number of taxpayers from whom and to...