Jane Ellison: As announced at Budget 2016, the Government will rebalance the Climate Change Levy (CCL) rates between energy sources from 2019-20. In 2019-20, the electricity to gas rates will move from a ratio of 2.9:1 to 2.5:1. Liquefied Petroleum Gas and other taxable fuel rates will be increased in proportion to the rate for gas. The Government intends to further rebalance the electricity to gas ratio...
Jane Ellison: The full list of tariffs is contained in the Integrated Tariff of the United Kingdom, which publishes the schedule of duty rates for over 16,600 commodities. This information is available online here: www.gov.uk/trade-tariff/sections Specific information relating to the revenue yield for each commodity code is not collated in a readily available format by HM Revenue and Customs.
Jane Ellison: I congratulate the hon. Member for Dewsbury (Paula Sherriff) on her continuing and committed work in ensuring the affordability of sanitary products. During the passage of last year’s Finance Bill, she and I had reason to discuss this issue on several occasions, not least in relation to her successful amendment to reduce the level of VAT on sanitary products. I of course stand by the...
Jane Ellison: I will certainly draw my hon. Friend’s comments to the attention of my hon. Friend the Member for Reading East, the Minister for Civil Society, and I will come to some of the support available in schools and the work already under way as a response to recent questions in Parliament. My hon. Friend the Minister for Civil Society has today announced the full list of funding for charities from...
Jane Ellison: Indeed; that is something we have explored in debates. We said at the time that while this is inevitably a time-limited fund by its nature, we will look at all those issues in the round. It is, of course, only one of a number of sources from which we support civil society organisations. I am glad that the hon. Lady picked out Jo’s Cervical Cancer Trust, a charity that I greatly enjoyed...
Jane Ellison: Air Passenger Duty (APD) is a tax levied only on airline operators. Small commercial airfields and airports are not liable to pay the duty. The Government recognises the contribution of the aviation industry and, as with all parts of the tax system, continues to keep APD under careful review.
Jane Ellison: The UK has taken an active and constructive role in discussion of the Digital Single Market VAT proposals. The proposals include a number of changes that the UK has previously sought, which would simplify the current VAT system, especially for SMEs trading cross border, as well as a number of more fundamental changes that will need careful consideration.
Jane Ellison: The Marriage Allowance was introduced in 2015-16 to recognise the importance of marriage in the tax system. Around 1.8m people have claimed the allowance to date. Our current best estimate assessment of the initial cost of this allowance is £140m in 2015-16, but this does not include the impact of any expected future claims, which can be backdated to this year. The total cost of this...
Jane Ellison: Since its introduction in 1996, the Landfill Communities Fund (LCF) has contributed over £1.4 billion to community projects. The value for money provided by the LCF is assessed in the same manner as all other Government funding. Despite difficult decisions on spending, at Budget 2017 the Government decided to maintain the value of the LCF at £39.3 million for 2017-18. This means the cap...
Jane Ellison: The Government published the discussion paper “Tax issues for late-life oil and gas assets” on 20 March. This considers whether any changes to the oil and gas tax rules could facilitate the transfer of late life assets and support the Government’s aim of Maximising Economic Recovery from the UK’s oil and gas reserves. The discussion paper is available here: ...
Jane Ellison: Exiting the EU will present both opportunities and challenges, but the UK will remain an open country, and an attractive location to invest and do business, in part due to our competitive tax regime and access to skilled talent. The independent Office for Budget Responsibility’s March forecast projected corporation tax receipts to increase from £53.6bn in 2016-17 to £54.7bn in 2021-22.
Jane Ellison: The measure in line 46 of Table 2.1 in the Budget 2016 document entitled “Value Added Tax: tackling overseas trader evasion” has not been incorporated in the Spring Budget 2017 document as line ‘p’ in Table 2.2 of Spring Budget 2017 which is entitled “Offshore Tax: close loopholes and improve reporting”. These are two different measures. The measure in line 46 of Table 2.1 in...
Jane Ellison: Table 2.1, line 40 of the Budget 2016 and line v of table 2.2 of the Spring Budget 2017 relate to different policy measures. The relevant entry in table 2.2 of the Spring Budget 2017 is line aq. This differs from the entry in Table 2.1 of the Budget 2016 as a result of improvements to the methodology used to estimate the Exchequer impact of the measure. This change was certified by the Office...
Jane Ellison: The period of account for 2016-17 closes on 31 March for Corporation Tax payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months. Budget 2017 projections of 2017-18 tax receipts factor in tax receipts to date for 2016-17, operational information, OBR certified costings and any changes to...
Jane Ellison: Company car tax revenues do not affect corporation tax. The Office of Budget Responsibility has included the following scorecards in its Policy Measures database for the retention of the diesel supplement until 2021: http://budgetresponsibility.org.uk/download/policy-measures- database/ 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Income Tax 0 +200 +200 +200...
Jane Ellison: It is a pleasure to serve under your chairmanship, Mr Davies. What a wide-ranging, erudite and evocative debate we have had. It is always a pleasure to hear colleagues on both sides of the House speak with passion about issues they really care about. I particularly congratulate my hon. Friend the Member for Southampton, Itchen (Royston Smith), who, as we heard, is an RAF man himself, on the...
Jane Ellison: I assure my hon. Friend that that has not been lost on me this afternoon. Rarely have I sat through a debate with such genuine passion felt across the House. His point about timeliness and the anniversary is well made, and as I said, we have already made moneys available to mark that for the RAF. I look forward to seeing some of those projects come to maturity. His point is extremely well...
Jane Ellison: I am more than happy to commit to talk to my colleague in the Department for Culture, Media and Sport, who is the lead Minister on heritage, about the debate and to relay that request. I will reflect on whether there is more we can do in due course to direct my hon. Friend the Member for Southampton, Itchen to other sources of funding that might be available. I will reflect on whether it is...
Jane Ellison: The information requested would be held by member states (or the UK businesses themselves) and is not held by HM Revenue and Customs.
Jane Ellison: The apprenticeship levy will apply across the UK and will be collected from employers on a UK wide basis. In England, levy paying employers will be able to access their funds through the apprenticeship service to pay for apprenticeship training and assessment. Employers will also benefit from a 10% top up to monthly funds entering an account. Regional forecasts of contribution to the...
