Asked by: Lord Naseby (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what plans they have to review the implementation of the forthcoming VAT reverse charge for construction services as a result of the COVID-19 pandemic.
Answered by Lord Agnew of Oulton
In light of the impact of the COVID-19 pandemic on the construction sector, the Government has decided to delay the introduction of the VAT domestic reverse charge for building and construction services, to 1 March 2021.
Asked by: Lord Naseby (Conservative - Life peer)
Question to the HM Treasury:
To ask the Senior Deputy Speaker what plans he has to ensure that plated salad is served in the House of Lords Bishop’s Bar.
Answered by Lord Laming
The Senior Deputy Speaker has asked me, as Chair of the Services Committee to respond to these questions on his behalf.
At its meeting on 11 July 2019 the Services Committee agreed to trial a revised service in the Bishops’ Bar, taking effect from the return of the House in September. Due to the dissolution and recess periods the Committee agreed that the trial be extended until April 2020.
During the trial period food preparation has been removed from the Bishops’ Bar, due to health and food safety concerns. This has meant that it is no longer possible for staff to customise salads and sandwiches at the point of sale. The Committee also agreed to the removal of toasted sandwiches from the Bishops’ Bar as part of the trial. A variety of toasted sandwiches remain available for purchase in the River Restaurant, with the choice of eating in or taking away. Two plated salad options have remained on offer in the Bishops’ Bar during the trial period and should the trial changes be made permanent these plated salad options will remain.
The Committee did not introduce these changes lightly. They were the subject to several discussions by the Committee; the minutes of which are available on the Committee’s webpage.
A report on the trial and future provision of services in the Bishops’ Bar is expected to be considered by the Committee at its April meeting. Once the Committee has had the opportunity to consider the report, it will be made available on the Committee’s webpage.
Asked by: Lord Naseby (Conservative - Life peer)
Question to the HM Treasury:
To ask the Senior Deputy Speaker what plans he has to revert to the pre-October 2019 House of Lords Bishop’s Bar food service, in particular the provision of customisable salads and sandwiches.
Answered by Lord Laming
The Senior Deputy Speaker has asked me, as Chair of the Services Committee to respond to these questions on his behalf.
At its meeting on 11 July 2019 the Services Committee agreed to trial a revised service in the Bishops’ Bar, taking effect from the return of the House in September. Due to the dissolution and recess periods the Committee agreed that the trial be extended until April 2020.
During the trial period food preparation has been removed from the Bishops’ Bar, due to health and food safety concerns. This has meant that it is no longer possible for staff to customise salads and sandwiches at the point of sale. The Committee also agreed to the removal of toasted sandwiches from the Bishops’ Bar as part of the trial. A variety of toasted sandwiches remain available for purchase in the River Restaurant, with the choice of eating in or taking away. Two plated salad options have remained on offer in the Bishops’ Bar during the trial period and should the trial changes be made permanent these plated salad options will remain.
The Committee did not introduce these changes lightly. They were the subject to several discussions by the Committee; the minutes of which are available on the Committee’s webpage.
A report on the trial and future provision of services in the Bishops’ Bar is expected to be considered by the Committee at its April meeting. Once the Committee has had the opportunity to consider the report, it will be made available on the Committee’s webpage.
Asked by: Lord Naseby (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government, in the light of the publication by HMRC on 26 October of the Tobacco tax gap estimates 2016–17, what assessment they have made of the relationship between tobacco duty rises and the number of smokers seeking to purchase non-UK duty paid tobacco.
Answered by Lord Bates
The behavioural response to a rise in prices is captured by the price elasticity of demand. More information on HMRC’s long-run estimate of the price elasticity of demand for cigarettes can be found in HM Revenue and Custom’s publication ‘Econometric Analysis of Cigarette Consumption in the UK’.
Information on the size of the illicit market for cigarettes and hand rolling tobacco is available in HM Revenue and Custom’s publication ‘Tobacco tax gap estimates for 2016-17’.
Both of these publications may be found on the government’s website.
Asked by: Lord Naseby (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what estimate they have made of the impact of a second tobacco duty increase this year on the revenue of HM Treasury.
Answered by Lord Bates
The government keeps all taxes under review at fiscal events, and we will consider this issue carefully as part of the Autumn Budget process.
Asked by: Lord Naseby (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what assessment they have made of the financial impact on HM Treasury revenues of the prohibition on small tobacco packages imposed by the EU Tobacco Products Directive.
Answered by Lord Bates
In their December 2014 Economic and fiscal outlook the OBR revised the underlying downward trend in clearances of tobacco. This was to account for various factors including the expected effects of the Tobacco Products Directive.
The 2016 Economic and fiscal outlook noted the effect on receipts from the introduction of standardised tobacco packaging was assumed to be captured by this downward trend in clearances.
No financial impacts has been made separately of the impact of the prohibition on small tobacco packages.
Asked by: Lord Naseby (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what assessment they have made of the impact on UK business of the proposal from the EU Commission for a European track and trace for the tobacco market; and what steps they are taking to protect UK interests.
Answered by Lord Bates
The illicit tobacco trade is a global problem, and the introduction of a track and trace system will be an important step forward in tackling this issue.
The government is continuing to study the draft implementing legislation for Article 15 of the EU Tobacco Products Directive and is discussing the drafts with the Commission and other Member States.
In considering the proposed EU regulations, the government is concerned to ensure they are proportionate, efficient, effective, can be implemented in the timescale set and keep burdens on legitimate business to a minimum while delivering the required objectives.
The government is aware of some concerns raised by businesses affected and will continue to assess the impact of the legislation and the timetable for implementation as the drafts develop.
Asked by: Lord Naseby (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what assessment they have made of the impact on UK businesses of the implementation of the EU Commission proposals for a track and trace scheme for the tobacco market; and whether they support those proposals.
Answered by Lord Bates
The illicit tobacco trade is a global problem, and the introduction of a track and trace system will be an important step forward in tackling this issue.
The government is continuing to study the draft implementing legislation for Article 15 of the EU Tobacco Products Directive and is discussing the drafts with the Commission and other Member States.
In considering the proposed EU regulations, the government is concerned to ensure they are proportionate, efficient, effective, can be implemented in the timescale set and keep burdens on legitimate business to a minimum while delivering the required objectives.
The government is aware of some concerns raised by businesses affected and will continue to assess the impact of the legislation and the timetable for implementation as the drafts develop.
Asked by: Lord Naseby (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government whether they will publish annually a list of Alternative Investment Market companies that qualify for Inheritance Tax relief.
Answered by Lord O'Neill of Gatley
HM Revenue and Customs (HMRC) do not have a list of Alternative Investment Market companies that qualify for Business Property Relief.
The claim to the relief will depend on the circumstances of each case. Shares in a company might no longer qualify for Business Property Relief if the company went into liquidation or moved to a full listing on the UK Stock Exchange after publication. Any information provided by HMRC about a company may become out of date quickly raising the risk that relief is claimed incorrectly.
Asked by: Lord Naseby (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government whether they expect to issue the detailed guidance to parents and guardians concerning the transfer of Child Trust Fund Accounts to Junior ISAs.
Answered by Lord Deighton
The Government is currently legislating to permit the transfer of funds from a Child Trust Fund to a Junior ISA from 6 April. Parents and guardians will be able to access information concerning transfers at GOV.UK, as well as from account providers and consumer advice websites and organisations in due course.