Jane Ellison: Before I say something about this group, I wish to comment on the maiden speech and on the retirement speech that we just heard. It was a real honour to be here in the Chamber for the maiden speech by my hon. Friend the Member for Copeland (Trudy Harrison). She told us what inspired her, but she also reminded many Conservative Members of how she inspired us to make the journey up to her...
Jane Ellison: I will speak briefly, as we have a fair amount to get through this afternoon. Obviously, I shall attempt to address any points that are made during the debate. The Bill is progressing on the basis of consensus and therefore, at the request of the Opposition, we are not proceeding with a number of clauses. However, there has been no policy change. These provisions will make a significant...
Jane Ellison: HM Treasury does not hold this information. Eligibility for Vehicle Excise Duty exemption or reduction is based on whether the individual receives certain mobility allowances and not the individual’s specific health condition.
Jane Ellison: This information is not available. The data that HM Revenue and Customs hold on charitable donations and associated tax reliefs cannot be broken down into such sector specific details.
Jane Ellison: Energy generation is not a qualifying activity for the tax advantaged venture capital schemes, including the Enterprise Investment Scheme (EIS). The purpose of this rule is to ensure that the tax reliefs offered through the schemes are well targeted towards encouraging investment into companies that struggle to access the finance they need to grow. Companies that develop energy generation...
Jane Ellison: The Government recognises the importance of exploration and appraisal activity to the future of the oil and gas industry. The best way to support this is through a competitive tax regime, rewarding exploration by improving the economics of new discoveries. Since 2014, the Government has significantly cut tax rates for the oil and gas sector and introduced a new Investment Allowance,...
Jane Ellison: The Rateable Value of a property is the annual rent it would achieve if let on the open market at a valuation date set in law. The Valuation Office Agency (VOA) determine Rateable Values by referring to rents agreed on similar properties in the local area. Most non-domestic properties, such as offices, shops and restaurants, are assessed on the basis of their rental value per square metre in...
Jane Ellison: The number of families in (a) Garston and Halewood constituency and (b) Liverpool City Region in receipt of the family element of tax credits in each year since April 2010 is shown in the table below. Estimates for Liverpool City Region are obtained by aggregating the figures for the following local authorities: Liverpool, Halton, Knowsley, St Helen, Sefton, Wirral. Families in receipt...
Jane Ellison: The number and proportion of families in (a) Garston and Halewood constituency and (b) Liverpool City Region in receipt of child tax credits that were lone parent households in each year since April 2010 is shown in the table below. Estimates for Liverpool City Region are obtained by aggregating the figures for the following local authorities: Liverpool, Halton, Knowsley, St Helen, Sefton,...
Jane Ellison: The number and proportion of families in (a) Garston and Halewood constituency and (b) Liverpool City Region in receipt of child tax credits that were households of two or more children in each year since April 2010 is shown in the table below. Estimates for Liverpool City Region are obtained by aggregating the figures for the following local authorities: Liverpool, Halton, Knowsley, St...
Jane Ellison: If an employer provides work-related training to an employee it is tax and National Insurance contributions free. The apprenticeship levy was launched on 6 April 2017. It will help to reverse the trend of employers’ underinvesting in training and put control of funding for apprenticeships in employers’ hands. Employers have already developed new apprenticeships standards in aviation...
Jane Ellison: HM Treasury receives a wide range of representations from stakeholders, including from the alcohol industry.
Jane Ellison: The restriction of finance costs tax relief for landlords does not mean that landlords will be taxed on their income. Landlords will still be able to deduct other costs incurred in letting out a property when calculating their taxable profits, and will receive tax relief on their finance costs at the basic rate of tax. Only 1 in 5 landlords are expected to pay more tax as a result of this...
Jane Ellison: There are tax incentives already available for businesses which support not-for-profit and charitable organisations. Qualifying donations receive corporation tax relief, and sponsorship payments are tax deductible as business expenses. Charities whose main purpose is to provide air ambulance services have been included in the VAT refund scheme since April 2014, meaning they can claim...
Jane Ellison: At launch, there were five providers offering the Lifetime ISA. Other providers have announced their intention to offer the Lifetime ISA, including the first cash provider. The Government anticipates that the market will continue to grow over the course of the year as providers put their systems in place and develop their products.
Jane Ellison: The Valuation Office Agency (VOA) is responsible for assessing Rateable Values for business rates. The Rateable Value represents the annual rent a property would achieve if let on the open market at a valuation date set in law. Rents paid for sites for automated teller machines (ATMs) are used to determine the appropriate Rateable Value. The level of rent paid for ATM sites varies with the...
Jane Ellison: HM Revenue and Customs (HMRC) intends to publish Advanced Thin Capitalisation Agreement statistics in due course as part of a wider publication of data relating to HMRC’s work on collecting tax owed to the UK.
Jane Ellison: HM Revenue and Customs has secured £140 billion in additional revenues since 2010 as a result of tackling avoidance, evasion and non-compliance. This includes more than £45 billion from big businesses.
Jane Ellison: The administration of the tax system, including where appropriate the repayment of tax or duties, is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in specific cases.
Jane Ellison: I replied to the letter from the hon. Member for Wolverhampton South West about Making Tax Digital on 20 April.
