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Written Question
Developing Countries: Hygiene and Water
Tuesday 19th March 2024

Asked by: Lord Leigh of Hurley (Conservative - Life peer)

Question to the Foreign, Commonwealth & Development Office:

To ask His Majesty's Government what steps they are taking to support healthcare facilities in developing countries to have clean water, decent toilets and better hygiene, as a cost-effective means for reducing the global infectious disease burden.

Answered by Lord Benyon - Minister of State (Foreign, Commonwealth and Development Office)

The UK is committed to supporting access to water, sanitation, and hygiene (WASH), including in healthcare facilities, as part of our approach to Ending Preventable Deaths. Our £18.5m WASH Systems for Health programme will support governments in low- and lower-middle income countries to develop stronger systems crucial to the delivery of sustainable and climate resilient WASH services - a vital part of reducing the global infectious disease burden. Additionally, the Hygiene and Behaviour Change Coalition, funded by the UK, trained 460,000 health workers on hygiene improvements, and supported 14,800 facilities with WASH supplies.


Written Question
Capital Gains Tax
Friday 12th May 2023

Asked by: Lord Leigh of Hurley (Conservative - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the potential (1) gain, or (2) loss, to the Treasury of equating capital gains and income tax votes.

Answered by Baroness Penn - Minister on Leave (Parliamentary Under Secretary of State)

Sums arising which meet the definition of carried interest are properly assessed as chargeable gains subject to capital gains tax (CGT) of 18 per cent or 28 per cent for higher rate taxpayers.

In some circumstances, it is possible for sums meeting the definition of carried interest to be subject to income tax and additionally, capital gains tax. Here, double taxation would be a disproportionate outcome so relief is provided from this higher rate CGT charge to reduce the effective taxation, but only down to the higher of the two rates.

No assessment has been made of the cost of relieving these instances of double taxation.

In 2020, the then Chancellor commissioned the Office of Tax Simplification (OTS) to carry out a review of Capital Gains Tax (CGT). The OTS provided a costing on aligning CGT rates with those of Income Tax. Please see Paragraph 2.19 of the attached publication.


Written Question
Capital Gains Tax
Friday 12th May 2023

Asked by: Lord Leigh of Hurley (Conservative - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the (1) cost, or (2) gain, to the Treasury of the removal of carried interest relief from capital gains tax.

Answered by Baroness Penn - Minister on Leave (Parliamentary Under Secretary of State)

Sums arising which meet the definition of carried interest are properly assessed as chargeable gains subject to capital gains tax (CGT) of 18 per cent or 28 per cent for higher rate taxpayers.

In some circumstances, it is possible for sums meeting the definition of carried interest to be subject to income tax and additionally, capital gains tax. Here, double taxation would be a disproportionate outcome so relief is provided from this higher rate CGT charge to reduce the effective taxation, but only down to the higher of the two rates.

No assessment has been made of the cost of relieving these instances of double taxation.

In 2020, the then Chancellor commissioned the Office of Tax Simplification (OTS) to carry out a review of Capital Gains Tax (CGT). The OTS provided a costing on aligning CGT rates with those of Income Tax. Please see Paragraph 2.19 of the attached publication.


Written Question
Domicil
Wednesday 8th March 2023

Asked by: Lord Leigh of Hurley (Conservative - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what estimate they have made of the net change in revenue to His Majesty's Revenue and Customs of abolishing the non-domiciled individual status in the UK.

Answered by Baroness Penn - Minister on Leave (Parliamentary Under Secretary of State)

HMRC publishes annual statistics on information about individuals claiming non-domiciled status in the UK. The latest information shows that non-UK domiciled taxpayers are estimated to have been liable to pay over £7.9 billion in UK income tax, capital gains tax and National Insurance contributions in 2020-21 and have invested over £6 billion in the UK using the Business Investment Relief scheme introduced in 2012.


Written Question
Cabinet Office: Staff
Tuesday 14th February 2023

Asked by: Lord Leigh of Hurley (Conservative - Life peer)

Question to the Cabinet Office:

To ask His Majesty's Government how many full-time equivalent employees work in the Propriety and Ethics department in the Cabinet Office.

Answered by Baroness Neville-Rolfe - Minister of State (Cabinet Office)

There are 19.3 FTE working in the P&E team broken down as follows:

Director P&E: 1 FTE

P&E Core: 6 FTE

Integrity Systems Team: 9.4 FTE

Secretariat to the Independent Adviser on Ministers’ Interests: 2.9 FTE


Written Question
Enterprise Investment Scheme: Venture Capital
Thursday 3rd November 2022

Asked by: Lord Leigh of Hurley (Conservative - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government whether they remain committed to the extension of the Enterprise Investment Scheme and Venture Capital Trusts Scheme beyond 2025 as announced on 23 September.

Answered by Baroness Penn - Minister on Leave (Parliamentary Under Secretary of State)

The Government remains supportive of the Enterprise Investment Scheme and Venture Capital Trusts. The Government will engage with businesses, investors, and others on any decisions made regarding the schemes.


Written Question
National Insurance Contributions: Limited Liability
Wednesday 26th October 2022

Asked by: Lord Leigh of Hurley (Conservative - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the amount of national insurance contributions which would be raised if all partners of Limited Liability Partnerships were subject to employers' National Insurance contributions.

Answered by Viscount Younger of Leckie - Parliamentary Under-Secretary (Department for Work and Pensions)

No such assessment has been carried out as the Government has no current plans to subject members of a Limited Liability Partnerships (LLPs) to employer National Insurance contributions (NICs).

Individual members of LLPs are taxed in the same way as partners in a general partnership, paying Class 4 and Class 2 NICs like other partners and self-employed individuals. If members fall within the salaried member rules introduced by the Finance Act 2014, they are taxed as employees, paying Class 1 NICs.


Written Question
Enterprise Investment Scheme and Venture Capital Trusts
Monday 24th October 2022

Asked by: Lord Leigh of Hurley (Conservative - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government, further to their Growth Plan 2022 (CP 743), published on 23 September, whether the extensions to the Enterprise Investment Scheme and Venture Capital Trusts will make those schemes permanent.

Answered by Viscount Younger of Leckie - Parliamentary Under-Secretary (Department for Work and Pensions)

In the Growth Plan 2022 published on 23 September, the Government made clear its support for the Enterprise Investment/Venture Capital Trust schemes. The Government remains supportive of extending them in the future and will engage with stakeholders on the process of implementing this extension.


Written Question
Official Receiver: Compensation
Wednesday 23rd March 2022

Asked by: Lord Leigh of Hurley (Conservative - Life peer)

Question to the Department for Business, Energy and Industrial Strategy:

To ask Her Majesty's Government what steps the Insolvency Service takes to promote the existence of its official receiver compensation scheme to creditors in insolvency procedures, where the official receiver has been appointed as the office holder.

Answered by Lord Callanan - Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)

There is no formal Official Receiver compensation scheme. If an Official Receiver believes that their actions have caused a loss to an insolvency estate, they will seek a payment from the Insolvency Service to compensate that estate.


Written Question
Refugees: Ukraine
Wednesday 23rd March 2022

Asked by: Lord Leigh of Hurley (Conservative - Life peer)

Question to the Department for Levelling Up, Housing & Communities:

To ask Her Majesty's Government what plans they have to ensure that those citizens who offer to share their homes with Ukrainian refugees as guests will continue to receive full cover from their home insurance policies, including any public liability claims which may arise; and what discussions they have held with insurance companies to implement any such plans.

Answered by Lord Greenhalgh

Further to the answer given by the Secretary of State for Levelling Up, Housing and Communities, details of the sponsorship scheme for Ukraine will be set out in due course.