Asked by: Lord McColl of Dulwich (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government what assessment they have made of the impact of changes to employer National Insurance contributions on charities working in the social care and special education sectors; and what steps, if any, they are taking to reduce that impact.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.
The Government is making available up to £3.7 billion of additional funding for social care authorities in 2025/26, which includes a £880 million increase in the Social Care Grant. This represents an increase to local government spending power of up to 6.8% in cash terms.
The Government increased funding for the core schools budget by £2.3 billion, increasing per pupil funding in real terms, in 2025-26. £1 billion of this funding will go towards supporting the special educational needs and disabilities (SEND) system.
The Government also provides support for charities via our tax regime, which is among the most generous of anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.
Asked by: Lord McColl of Dulwich (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government what assessment they have made of the impact of changes to employer National Insurance contributions on charities working in the social care and special education sectors; and what steps, if any, they are taking to reduce that impact.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.
The Government is making available up to £3.7 billion of additional funding for social care authorities in 2025/26, which includes a £880 million increase in the Social Care Grant. This represents an increase to local government spending power of up to 6.8% in cash terms.
The Government increased funding for the core schools budget by £2.3 billion, increasing per pupil funding in real terms, in 2025-26. £1 billion of this funding will go towards supporting the special educational needs and disabilities (SEND) system.
The Government also provides support for charities via our tax regime, which is among the most generous of anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.
Asked by: Lord McColl of Dulwich (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government when HMRC will start to collect VAT from Uber; and what assessment they have made of the amount of VAT to be collected.
Answered by Lord Agnew of Oulton
HM Revenue and Customs (HMRC) does not disclose details of the tax affairs of particular taxpayers.
Asked by: Lord McColl of Dulwich (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what assessment they have made of the impact that their policies have had on non-domiciled residents.
Answered by Lord Bates
The Government announced reforms to the way that non-domiciled individuals are taxed in the UK at the Summer Budget 2015. They came into effect in April 2017. The Government published a Tax Information and Impact Note which gives information about the impacts of these measures, which is available online.
The Government also publishes statistics on the taxation of non-domiciled individuals annually, which are available on gov.uk.
Asked by: Lord McColl of Dulwich (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government whether it is their policy to encourage non-doms to continue to be resident in the UK in order to increase tax revenues.
Answered by Baroness Neville-Rolfe - Shadow Minister (Treasury)
The reforms announced at Summer Budget 2015 to the way that non-domiciled individuals are taxed in the UK did not take effect until April 2017, and the Government does not hold data on the effect of the announcements. In addition, the Business Investment Relief has been expanded to encourage further investment in UK business by non-domiciled individuals.
The reforms will be legislated for in the current Finance Bill and are carefully targeted to make the UK’s tax system fairer whilst ensuring that the UK remains an attractive destination for those people who want to live, work and invest here.
Asked by: Lord McColl of Dulwich (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government, in the light of the announcement in the Summer Budget 2015 that non-doms who have been resident in the UK for at least 15 of the last 20 years would in future be deemed to be domiciled in the UK for tax purposes, how many non-doms have since left the UK; and what is their estimate of the reduction in tax and annual charges under the remittance basis regime which has resulted from those departures.
Answered by Baroness Neville-Rolfe - Shadow Minister (Treasury)
The reforms announced at Summer Budget 2015 to the way that non-domiciled individuals are taxed in the UK did not take effect until April 2017, and the Government does not hold data on the effect of the announcements. In addition, the Business Investment Relief has been expanded to encourage further investment in UK business by non-domiciled individuals.
The reforms will be legislated for in the current Finance Bill and are carefully targeted to make the UK’s tax system fairer whilst ensuring that the UK remains an attractive destination for those people who want to live, work and invest here.
Asked by: Lord McColl of Dulwich (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government whether it is their policy to eliminate investment barriers which discourage remittances into the UK.
Answered by Baroness Neville-Rolfe - Shadow Minister (Treasury)
The reforms announced at Summer Budget 2015 to the way that non-domiciled individuals are taxed in the UK did not take effect until April 2017, and the Government does not hold data on the effect of the announcements. In addition, the Business Investment Relief has been expanded to encourage further investment in UK business by non-domiciled individuals.
The reforms will be legislated for in the current Finance Bill and are carefully targeted to make the UK’s tax system fairer whilst ensuring that the UK remains an attractive destination for those people who want to live, work and invest here.