To match an exact phrase, use quotation marks around the search term. eg. "Parliamentary Estate". Use "OR" or "AND" as link words to form more complex queries.


Keep yourself up-to-date with the latest developments by exploring our subscription options to receive notifications direct to your inbox

Written Question
Airlines: Taxation
Monday 20th November 2017

Asked by: Lord Empey (Ulster Unionist Party - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government whether HMRC has conducted, or is conducting, a review or inquiry into the practice of any airline which holds a UK operating licence that is supplied with pilots who are either agency workers or self-employed, but who only work for that airline.

Answered by Lord Bates

HM Revenue and Customs (HMRC) has targeted compliance activity in the airline industry, but does not disclose details relating to specific taxpayers.


Written Question
Airlines: Taxation
Monday 20th November 2017

Asked by: Lord Empey (Ulster Unionist Party - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government what is their estimate of the number of agency pilots who consistently work for only one airline which holds a UK operating licence, who are (1) self-employed, and (2) employed, for tax purposes.

Answered by Lord Bates

HMRC does not hold such an estimate.


Written Question
Public Expenditure: Northern Ireland
Wednesday 20th September 2017

Asked by: Lord Empey (Ulster Unionist Party - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government what requests they have received from departments of the Northern Ireland Executive for the £1 billion additional funding for Northern Ireland agreed in June; from which departments; and how much was requested.

Answered by Lord Bates

We want to see the financial support for Northern Ireland decided upon and spent by a devolved government to benefit the whole community. No funding has been allocated to date.

The UK Government receives regular representations from departments of the Northern Ireland Executive on a range of matters of importance to Northern Ireland and the UK.


Written Question
Public Expenditure: Northern Ireland
Wednesday 20th September 2017

Asked by: Lord Empey (Ulster Unionist Party - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government how much of the £1 billion additional funding for Northern Ireland agreed in June has been allocated to date.

Answered by Lord Bates

We want to see the financial support for Northern Ireland decided upon and spent by a devolved government to benefit the whole community. No funding has been allocated to date.

The UK Government receives regular representations from departments of the Northern Ireland Executive on a range of matters of importance to Northern Ireland and the UK.


Written Question
Public Expenditure: Northern Ireland
Wednesday 20th September 2017

Asked by: Lord Empey (Ulster Unionist Party - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government which stakeholders they have consulted about the allocation of the £1 billion additional funding for Northern Ireland agreed in June.

Answered by Lord Bates

We want to see the financial support for Northern Ireland decided upon and spent by a devolved government to benefit the whole community. No funding has been allocated to date.

The UK Government receives regular representations from departments of the Northern Ireland Executive on a range of matters of importance to Northern Ireland and the UK.


Written Question

Question Link

Monday 31st July 2017

Asked by: Lord Empey (Ulster Unionist Party - Life peer)

Question to the HM Treasury:

Her Majesty's Government, in the last five years for which figures are available, what items have been seized from smugglers along the border between Northern Ireland and the Republic of Ireland; and what was the value of those items.

Answered by Lord Bates

HM Revenue & Customs (HMRC) do not have a breakdown of the level of smuggling or the value of smuggled items along the border between Northern Ireland and the Republic of Ireland.

HMRC publishes estimates of tax gap for fuel and other excise goods. The latest estimates are included at pages 33 to 49 of ‘Measuring Tax Gaps 2016’

These estimates cannot be disaggregated by type of fraud, such as smuggling. The estimate of the market share for illicit diesel in Northern Ireland is 8%, which amounts to about £50m in lost revenue.

HMRC continually reviews its approach to tackling tax fraud. In respect of the border between Northern Ireland and the Republic of Ireland, HMRC plays a proactive role in the Organised Crime Taskforce, chairing the Cross Border Enforcement Groups on tobacco and fuel fraud.

HMRC continually monitors the threat from the smuggling of heating oil. There is currently no evidence to suggest that home heating oil has become the main hydrocarbon fuel smuggled across the border between Northern Ireland and the Republic of Ireland.


Written Question

Question Link

Monday 31st July 2017

Asked by: Lord Empey (Ulster Unionist Party - Life peer)

Question to the HM Treasury:

Her Majesty's Government what assessment they have made of the extent to which home heating oil is replacing red diesel as the main hydrocarbon fuel smuggled across the border between Northern Ireland and the Republic of Ireland.

Answered by Lord Bates

HM Revenue & Customs (HMRC) do not have a breakdown of the level of smuggling or the value of smuggled items along the border between Northern Ireland and the Republic of Ireland.

HMRC publishes estimates of tax gap for fuel and other excise goods. The latest estimates are included at pages 33 to 49 of ‘Measuring Tax Gaps 2016’

These estimates cannot be disaggregated by type of fraud, such as smuggling. The estimate of the market share for illicit diesel in Northern Ireland is 8%, which amounts to about £50m in lost revenue.

HMRC continually reviews its approach to tackling tax fraud. In respect of the border between Northern Ireland and the Republic of Ireland, HMRC plays a proactive role in the Organised Crime Taskforce, chairing the Cross Border Enforcement Groups on tobacco and fuel fraud.

HMRC continually monitors the threat from the smuggling of heating oil. There is currently no evidence to suggest that home heating oil has become the main hydrocarbon fuel smuggled across the border between Northern Ireland and the Republic of Ireland.


Written Question

Question Link

Monday 31st July 2017

Asked by: Lord Empey (Ulster Unionist Party - Life peer)

Question to the HM Treasury:

Her Majesty's Government what is their assessment of the level of smuggling of fuel and other items along the border between Northern Ireland and the Republic of Ireland.

Answered by Lord Bates

HM Revenue & Customs (HMRC) do not have a breakdown of the level of smuggling or the value of smuggled items along the border between Northern Ireland and the Republic of Ireland.

HMRC publishes estimates of tax gap for fuel and other excise goods. The latest estimates are included at pages 33 to 49 of ‘Measuring Tax Gaps 2016’

These estimates cannot be disaggregated by type of fraud, such as smuggling. The estimate of the market share for illicit diesel in Northern Ireland is 8%, which amounts to about £50m in lost revenue.

HMRC continually reviews its approach to tackling tax fraud. In respect of the border between Northern Ireland and the Republic of Ireland, HMRC plays a proactive role in the Organised Crime Taskforce, chairing the Cross Border Enforcement Groups on tobacco and fuel fraud.

HMRC continually monitors the threat from the smuggling of heating oil. There is currently no evidence to suggest that home heating oil has become the main hydrocarbon fuel smuggled across the border between Northern Ireland and the Republic of Ireland.


Written Question

Question Link

Friday 28th July 2017

Asked by: Lord Empey (Ulster Unionist Party - Life peer)

Question to the HM Treasury:

Her Majesty's Government how many convictions there were of persons charged with smuggling offences along the border between Northern Ireland and the Republic of Ireland for the last two years for which figures are available.

Answered by Lord Bates

HM Revenue & Customs (HMRC) records statistics for smuggling offences does not have that level of detail required to answer. Therefore without referencing individual cases it is not possible to identify which ones involved smuggling.


Written Question

Question Link

Friday 28th July 2017

Asked by: Lord Empey (Ulster Unionist Party - Life peer)

Question to the HM Treasury:

Her Majesty's Government what were the volumes and nature of smuggled goods seized along the border between Northern Ireland and the Republic of Ireland in the last five years for which figures are available; and what estimate they have made of the amount of duty evaded.

Answered by Lord Bates

HM Revenue & Customs (HMRC) records statistics for smuggling seized goods does not have that level of detail required to answer. Therefore without referencing individual cases it is not possible to identify which ones involved smuggling.