Jane Ellison: Information on income tax is provided through annual tax summaries. Around 30 million people received a personal tax summary for the 2015-16 tax year from HM Revenue and Customs. The summary sets out how their income tax and National Insurance contributions have been calculated for that year, and how it contributed to public expenditure. Tax summaries also show taxpayers their taxable income...
Jane Ellison: With regard to restricting financial cost relief for landlords, it is estimated that only 1 in 5 landlords will pay more tax as a result of this measure. Given that only a small proportion of the housing market is affected by this change, the Government does not expect it to have a large impact on rent levels. Landlords are required to maintain their properties to a legal minimum standard....
Jane Ellison: The information document on the apprenticeship levy published by the Department for Education shows a sectoral breakdown of levy paying employers based on HM Revenue and Customs administrative data (page 4). The estimated cost for the education sector as a whole is valued at £385m for 2017-18. The document is available on Gov.uk: https://www.gov.uk/government/uploads/system/uploads/attachm...
Jane Ellison: The information requested is attached. This is based on the Survey of Personal Incomes 2014-15. Constituency numbers are rounded to the nearest 100, and regional numbers to the nearest 1,000. Due to rounding the sum of numbers for Parliamentary constituencies may be different to regional numbers. class 4 NICs list (Word Document, 44.25 KB)
Jane Ellison: Forecast revenues for the higher rate of stamp duty land tax on additional properties for 2017-2018 to 2020-21 are published by the Office of Budget Responsibility in Table 2.6 of the Economic and Fiscal Outlook – supplementary fiscal tables. http://budgetresponsibility.org.uk/download/march-2017-econo mic-and-fiscal-outlook-supplementary-fiscal-tables-receipts- and-other/
Jane Ellison: Following the Chancellor's announcement at Autumn Statement 2016, details of the new measure, draft legislation and a supporting technical note were placed on GOV.UK for an 8 week consultation period. At the beginning of January, HM Revenue and Customs (HMRC) contacted business representative bodies, to discuss the change and ask for their feedback. Changes were made to the legislation and...
Jane Ellison: The large business corporation tax gap relates to those cases where it was not possible to reach agreement on the amount of tax to be paid. Tax on technical risks not subject to litigation are excluded from the tax gap because for these cases agreement is expected or has been reached between HM Revenue and Customs (HMRC) and the customer in line with the Litigation and Settlement Strategy....
Jane Ellison: Annual statistics on the total number of transactions and total Stamp Duty Land Tax (SDLT) receipts by country (including England), region (including London) and local authority (including St Albans) are published by HM Revenue and Customs (HMRC) in the annual ‘UK Stamp Tax Statistics’. These publications cover the financial years from 2012-13 to 2015‑16....
Jane Ellison: The Government has taken a number of steps to ensure that self-employed people can pay into pension schemes and save for their retirement. It has created the National Employment Savings Trust (NEST) to offer low-charge pension schemes. The Government has also introduced flexibility through the carry forward of the Annual Allowance to help individuals with irregular earnings, including the...
Jane Ellison: Following the Chancellor’s oral statement in the House of Commons on 15 March, the Government will no longer be proceeding with the changes announced at Spring Budget 2017 to increase Class 4 National Insurance contributions (NICs) in April 2018 and April 2019. The abolition of Class 2 NICs will continue as announced in April 2018 meaning 3.6 million people will gain on average £135 per...
Jane Ellison: In Scotland, we estimate there are 55,000 individuals paying class 4 National Insurance contributions. 2,100 are in Aberdeen South. These estimates are based on the 2014-15 Survey of Personal Incomes.
Jane Ellison: Following the Chancellor’s oral statement in the House of Commons on 15 March, the Government will no longer be proceeding with the changes announced at Spring Budget 2017 to increase Class 4 National Insurance contributions (NICs) in April 2018 and April 2019. The abolition of Class 2 NICs will continue as announced in April 2018 meaning 3.6 million people will gain on average £135 per...
Jane Ellison: As the Chancellor announced in his statement to the House of Commons on the 15th of March, the Government will no longer be proceeding with the changes announced at Spring Budget 2017 to increase Class 4 National Insurance contributions (NICs) in April 2018 and April 2019. The abolition of Class 2 NICs will continue as announced in April 2018.
Jane Ellison: HM Revenue and Customs does not hold information on total tax revenues from charities that can be broken down to this level of detail.
Jane Ellison: There is considerable uncertainty in the costs, timing and the duration of decommissioning activity in the UK. The estimated Exchequer cost of the decommissioning of North Sea oil and gas infrastructure over the period 2015 to 2041 is £16 billion (nominal), as presented in Section 8.3 of HM Revenue and Customs’ annual report and accounts 2014-15: ...
Jane Ellison: Tax relief was claimed for 45 video games with a financial year of completion of 2014-15 and for 65 video games with a financial year of completion of 2015-16. The limited number of returns means it is not possible to present regional statistics while maintaining the standards of HM Revenue and Customs’ statistical disclosure controls.
Jane Ellison: HM Revenue and Customs estimate that around 790,000 customers failed to submit their online Self Assessment tax return by the 31 January 2017 deadline. This is roughly 7% of the returns that were due by 31 January 2017.
Jane Ellison: The new Customs Declarations Service is designed to accommodate increased volumes in customs declarations, including any arising as a consequence of the UK’s departure from the European Union. HM Revenue and Customs continues to monitor the position.
Jane Ellison: Where education is provided for no charge it is outside the scope of VAT. Where an eligible body such as a university or a further education college charges for supplies of vocational training, or school, higher, or further education, that supply will be exempt from VAT. While all taxes are kept under review, there are no plans to provide further VAT relief for flight training and general...
Jane Ellison: The Government is fully committed to successful delivery of the VED reforms, which ensure that all cars other than ones which emit zero-emissions will contribute. At present, cars that emit less than 130g/km of carbon pay no VED in the first year. This is not sustainable at a time when the average new car emits 120g/km. The Government appreciates this will affect car buyers such as rental...
