Question to the Northern Ireland Office:

To ask His Majesty's Government what representations they have received following the decision of the Northern Ireland Minister for the Economy to exempt businesses employing fewer than 10 workers from the provisions on trade union recognition in the 'Good Jobs' Employment Rights Bill; and what is their assessment of the impact of that decision on Northern Ireland adherence to the principles set out for trade union members across the UK.

Answered by Baroness Anderson of Stoke-on-Trent - Captain of the King's Bodyguard of the Yeomen of the Guard (HM Household) (Deputy Chief Whip, House of Lords)

Under Section 4, Paragraph 1 of the Northern Ireland Act 1998, employment law and trade union matters are transferred to the Northern Ireland Executive. Any decisions regarding employment law are therefore the responsibility of the Northern Ireland Executive.

Question to the Department for Work and Pensions:

To ask His Majesty's Government what assessment they have made of whether the taper rate of Universal Credit should be changed.

Answered by Baroness Sherlock - Minister of State (Department for Work and Pensions)

The current taper rate of 55 per cent gradually withdraws Universal Credit as earnings increase, allowing customers to retain at least 45 pence of each additional £1 earned, striking the right balance between supporting work incentives and targeting support at those on the lowest incomes. This policy is kept under regular review to ensure it continues to provide the right incentives for people receiving Universal Credit to move into work and progress in employment.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of changing the rates of Capital Gains Tax to move in line with income tax rates; and what assessment they have made of how effective such a change would be.

Answered by Lord Pitt-Watson - Parliamentary Secretary (HM Treasury)

Decisions on tax policy are taken by the Chancellor at fiscal events.