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1239W<br />
Written Answers<br />
6 JUNE 2013<br />
Written Answers<br />
1240W<br />
Gregg McClymont: To ask the Chancellor of the<br />
Exchequer what recent discussions (a) he and (b)<br />
officials in his Department have had with the Scottish<br />
Government regarding support to individuals affected<br />
by relief at source tax arrangements to ensure they<br />
receive the correct amount of tax relief following the<br />
introduction of different tax rates under the Scotland<br />
Act 2012. [158180]<br />
Mr Gauke: The Government has made clear that<br />
Scottish taxpayers who contribute directly to pension<br />
schemes will continue to receive relief for their contributions<br />
at their marginal income tax rate. HMRC have consulted<br />
industry representatives on changes to the relief at<br />
source process that will be required as a result of the<br />
new Scottish rate of income tax in the Scotland Act<br />
Pensions Technical Group, on which the Scottish<br />
Government is represented.<br />
Gregg McClymont: To ask the Chancellor of the<br />
Exchequer what recent steps he has taken to ensure that<br />
taxpayers in Scotland who are members of pension<br />
schemes which operate the relief at source process are<br />
not adversely affected by differing rates of income tax<br />
in Scotland provided for by the Scotland Act 2012.<br />
[158189]<br />
Mr Gauke: HMRC published a Technical Note entitled<br />
‘Clarifying the Scope of the Scottish Rate of Income<br />
Tax’ in May 2012, which set out the Government’s<br />
intention to continue to give tax relief on pensions at<br />
individuals’ marginal rates to all taxpayers after the<br />
Scottish rate of income tax is introduced. Since then,<br />
HMRC has continued to discuss this issue with the<br />
industry via its Scotland Act Pensions Technical Group<br />
to find a method of giving relief which ensures that<br />
contributors receive the right amount of relief while<br />
minimising costs to HMRC and the industry. The most<br />
recent meeting of the group took place in April 2013.<br />
Margaret Curran: To ask the Chancellor of the<br />
Exchequer how many pensioners in Scotland currently<br />
pay (a) no income tax, (b) the basic rate of income<br />
tax, (c) the higher rate of income tax and (d) the<br />
additional rate of income tax. [158441]<br />
Mr Gauke: Estimates of the number of taxpayers in<br />
Scotland above state pension age are shown in the<br />
following table:<br />
Thousand<br />
Taxpayers 1<br />
Non-Higher Rate 2 511<br />
Higher Rate 20<br />
Additional Rate 1<br />
All 532<br />
Population estimate 3 11,035<br />
1<br />
These estimates are based on the Survey of Personal Incomes (SPI)<br />
for 2010-11 which provides the latest outturn data available.<br />
2<br />
The “non-higher rate” category covers all liabilities that arise on<br />
income taxable up to the basic rate limit.<br />
3<br />
Office for National Statistics, 2010 mid year based population<br />
projections, adjusted to financial year estimates.<br />
ONS population estimates are mid year point in time<br />
w<strong>here</strong>as taxpayer estimates represent numbers of individuals<br />
with tax liabilities arising during the financial year.<br />
Inheritance Tax<br />
Cathy Jamieson: To ask the Chancellor of the Exchequer<br />
when he will report on the consultation on simplifying<br />
of inheritance tax charges to which trusts are subjected<br />
at 10 yearly intervals and when property is transferred<br />
out of the trust. [157789]<br />
Mr Gauke: The initial consultation on the simplification<br />
of IHT Trust charges was published on 13 July 2012. A<br />
response to this consultation was published as ‘Inheritance<br />
Tax: Simplifying Charges on Trusts consultation response<br />
document’ on 28 March 2013. These documents can be<br />
found by following the links at:<br />
http://www.hmrc.gov.uk/consultations/index.htm<br />
A second, more detailed consultation, setting out<br />
options on how periodic and exit charges can be simplified<br />
as well as proposals for aligning the payment and filing<br />
dates of these charges and the treatment of accumulated<br />
income was published on 31 May 2013. The closing<br />
date for this consultation is 23 August 2013. This document<br />
can be found using the same link above.<br />
The responses will be considered and a response<br />
document will be published in due course.<br />
Minimum Wage<br />
Dan Jarvis: To ask the Chancellor of the Exchequer<br />
how many prosecutions t<strong>here</strong> were for offences of<br />
failure to pay the national minimum wage in (a) 2010,<br />
(b) 2011 and (c) 2012. [158316]<br />
Mr Gauke: I refer the hon. Member to my answer of<br />
18 April 2013, Official Report, column 521W.<br />
Revenue and Customs: Telephone Services<br />
Richard Burden: To ask the Chancellor of the Exchequer<br />
what the average waiting time for customers telephoning<br />
HM Revenue and Customs’ Self Assessment Helpline<br />
was in May 2013. [158173]<br />
Mr Gauke: The average queue time for HM Revenue<br />
and Customs Self Assessment Helpline in May 2013<br />
was 8 minutes, 42 seconds.<br />
Self-employed Contributions<br />
Cathy Jamieson: To ask the Chancellor of the Exchequer<br />
what progress has been made on consultation regarding<br />
simplifying the administrative process for the self-employed<br />
by using self assessment to collect class 2 national<br />
insurance contributions alongside income tax and class<br />
4 national insurance contributions. [157795]<br />
Mr Gauke: HMRC is preparing a consultation document<br />
and plans to publish it later this year.<br />
Tax Allowances: Business<br />
Mr Meacher: To ask the Chancellor of the Exchequer<br />
what types of tax relief were claimed by each FTSE-100<br />
company in the last financial year; and how much each<br />
such company received under each such tax relief.<br />
[158185]