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Written Question
Uber: VAT
Wednesday 20th October 2021

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.


Written Question
Taxation: Domicil
Tuesday 16th April 2019

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.


Written Question
Taxation: Domicil
Wednesday 19th April 2017

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 - Minister of State (Cabinet Office)

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.


Written Question
Taxation: Domicil
Wednesday 19th April 2017

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 - Minister of State (Cabinet Office)

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.


Written Question
Taxation: Domicil
Wednesday 19th April 2017

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 - Minister of State (Cabinet Office)

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.