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Written Question
Crown Estate Scotland
Tuesday 5th November 2024

Asked by: Lord Teverson (Liberal Democrat - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the risk of market distortion and lack of parity between England and Scotland, specifically in terms of delivering off-shore wind power, if Crown Estate Scotland does not have equivalent powers to the Crown Estate following the enactment of the Crown Estates Bill.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The management of the crown estate in Scotland is a devolved matter. In the first instance it is a matter for the Scottish Government to consider any proposed changes they may want to make to Crown Estate Scotland, including, for example, changes to its existing borrowing powers or investment powers.


Written Question
Crown Estate Scotland
Tuesday 5th November 2024

Asked by: Lord Teverson (Liberal Democrat - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government, further to the remarks by Lord Livermore on 14 October (HL Deb col 30), what progress they have made in their discussions with the Scottish Government on the nature and content of the Crown Estate Bill, and whether those discussions include extending the benefits of the Bill in relation to new borrowing powers to Crown Estate Scotland.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The UK Government was initially in contact with the Scottish Government, before the introduction of the bill, to confirm that no legislative consent motion was required. This is on the basis that the bill does not legislate on devolved matters and the management of the crown estate in Scotland is devolved.


Written Question
Crown Estate Scotland
Tuesday 5th November 2024

Asked by: Lord Teverson (Liberal Democrat - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what consideration they have given to tabling amendments to the Crown Estate Bill to extend its provisions to Crown Estate Scotland, and what discussions they have had with Scottish Government about the possibility of a legislative consent motion being put before the Scottish Parliament.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The management of the crown estate in Scotland is a devolved matter. In the first instance it is a matter for the Scottish Government to consider any proposed changes they may want to make to Crown Estate Scotland. There have been no discussions with the Scottish Government on this matter.


Written Question
Fishing Vessels: Insurance
Thursday 29th February 2024

Asked by: Lord Teverson (Liberal Democrat - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what steps the regulators of the UK insurance industry are taking to prevent UK insurers from offering insurance cover to operators of fishing vessels of any nationality that turn off their Automatic Identification Systems while fishing on the high seas.

Answered by Baroness Vere of Norbiton

The Government’s policy is that Automatic Identification Systems (AIS) should always be in operation when ships are underway or at anchor, however if the master believes that the continual operation of AIS might compromise the safety or security of the ship or where security incidents are imminent, AIS may be switched off.

Insurers make decisions about the terms on which they will offer cover following an assessment of the relevant risks. This is usually informed by the insurer’s claims experience and other industry-wide statistics and standards. The Government does not intend to intervene in these commercial decisions by insurers as this could damage competition in the market.


Written Question
Electricity Generation: Taxation
Friday 13th October 2023

Asked by: Lord Teverson (Liberal Democrat - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what plans they have to amend the Electricity Generator Levy so that new investments in renewable electricity generation infrastructure are exempt from its scope.

Answered by Baroness Penn

For the purposes of the EGL, extraordinary returns are defined as revenues from selling electricity for a period at an average price of more than £75/MWh. This is approximately 50% more than the average price of electricity over the last decade.

To ensure that it continues to represent a measure of exceptional revenues that exceed expectations, the benchmark price is indexed to the Consumer Prices Index (CPI) from April 2024 and costs of fuel which have increased by a similar degree to the price of wholesale electricity can be deducted from EGL liabilities.

The EGL is legislated to end on 31 March 2028, which reflected the possibility that wholesale electricity prices could stay elevated for several years and the need for businesses to have certainty around the measures the UK would be taking in response.

Agreements to provide electricity to a customer at a pre-agreed price for a number of months or years mean that generators may continue to realise exceptional receipts resulting from the peak in electricity prices, even if wholesale prices are subsequently lower.

It is important to note, that despite the decline this year, electricity prices still remain high compared to the previous decade. Should the crisis abate, and prices fall below the benchmark price, the revenue forecast from the levy will not materialise and consideration would be given to the tax’s ongoing application.

The Government keeps all tax policy under review, including the EGL. The Government will of course pay particular attention to the impact of measures brought in to respond to the recent spike in wholesale electricity prices.

The Government intends that the Levy’s application does not discourage investment in new merchant renewables projects. The Government actively monitors the effects of the application of the EGL and has invited industry to share evidence on the impact of the measure. These insights continue to inform our ongoing assessment of the impact of the Levy.


Written Question
Electricity Generation: Taxation
Friday 13th October 2023

Asked by: Lord Teverson (Liberal Democrat - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government whether the effective term of the Electricity Generator Levy will be reviewed now that consumer energy bills have started to decline.

Answered by Baroness Penn

For the purposes of the EGL, extraordinary returns are defined as revenues from selling electricity for a period at an average price of more than £75/MWh. This is approximately 50% more than the average price of electricity over the last decade.

To ensure that it continues to represent a measure of exceptional revenues that exceed expectations, the benchmark price is indexed to the Consumer Prices Index (CPI) from April 2024 and costs of fuel which have increased by a similar degree to the price of wholesale electricity can be deducted from EGL liabilities.

The EGL is legislated to end on 31 March 2028, which reflected the possibility that wholesale electricity prices could stay elevated for several years and the need for businesses to have certainty around the measures the UK would be taking in response.

Agreements to provide electricity to a customer at a pre-agreed price for a number of months or years mean that generators may continue to realise exceptional receipts resulting from the peak in electricity prices, even if wholesale prices are subsequently lower.

It is important to note, that despite the decline this year, electricity prices still remain high compared to the previous decade. Should the crisis abate, and prices fall below the benchmark price, the revenue forecast from the levy will not materialise and consideration would be given to the tax’s ongoing application.

The Government keeps all tax policy under review, including the EGL. The Government will of course pay particular attention to the impact of measures brought in to respond to the recent spike in wholesale electricity prices.

The Government intends that the Levy’s application does not discourage investment in new merchant renewables projects. The Government actively monitors the effects of the application of the EGL and has invited industry to share evidence on the impact of the measure. These insights continue to inform our ongoing assessment of the impact of the Levy.


Written Question
Electricity Generation: Taxation
Friday 13th October 2023

Asked by: Lord Teverson (Liberal Democrat - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the likely impact of the Electricity Generator Levy on new investment into the renewables sector.

Answered by Baroness Penn

For the purposes of the EGL, extraordinary returns are defined as revenues from selling electricity for a period at an average price of more than £75/MWh. This is approximately 50% more than the average price of electricity over the last decade.

To ensure that it continues to represent a measure of exceptional revenues that exceed expectations, the benchmark price is indexed to the Consumer Prices Index (CPI) from April 2024 and costs of fuel which have increased by a similar degree to the price of wholesale electricity can be deducted from EGL liabilities.

The EGL is legislated to end on 31 March 2028, which reflected the possibility that wholesale electricity prices could stay elevated for several years and the need for businesses to have certainty around the measures the UK would be taking in response.

Agreements to provide electricity to a customer at a pre-agreed price for a number of months or years mean that generators may continue to realise exceptional receipts resulting from the peak in electricity prices, even if wholesale prices are subsequently lower.

It is important to note, that despite the decline this year, electricity prices still remain high compared to the previous decade. Should the crisis abate, and prices fall below the benchmark price, the revenue forecast from the levy will not materialise and consideration would be given to the tax’s ongoing application.

The Government keeps all tax policy under review, including the EGL. The Government will of course pay particular attention to the impact of measures brought in to respond to the recent spike in wholesale electricity prices.

The Government intends that the Levy’s application does not discourage investment in new merchant renewables projects. The Government actively monitors the effects of the application of the EGL and has invited industry to share evidence on the impact of the measure. These insights continue to inform our ongoing assessment of the impact of the Levy.


Written Question
Electricity Generation: Taxation
Monday 6th March 2023

Asked by: Lord Teverson (Liberal Democrat - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government whether they have plans to amend the terms of the Electricity Generator Levy to make it comparable with the equivalent regime relating to fossil fuels, including in the area of investment relief; and if so, when.

Answered by Baroness Penn

The Electricity Generator Levy (EGL) and the Energy Profits Levy (EPL) have different tax bases and combined rates. The EPL applies to oil and gas producers, and is charged at 35% on total profits, whereas the EGL is charged only on the portion of returns that are extraordinary. Also, the EPL applies on top of the default 40% headline tax rate applied to this sector and is expected to raise considerably more in revenues than the EGL.

The EGL applies above a benchmark price which is set at a level approximately 50% more than the average electricity price over the last decade and will be indexed to inflation. There is a £10 million allowance, below which the levy will not be charged. Electricity generators will continue to be able to claim relief for their investments from the corporation tax they pay.

The EGL is not intended to penalise electricity generators; it is a response to some electricity generators realising extraordinary returns from higher electricity prices because of unforeseen geopolitical events. This levy leaves them with a share of the upside they receive at times of high wholesale prices which they can use to invest in the clean energy generation.


Written Question
Liquefied Petroleum Gas: VAT
Tuesday 21st May 2019

Asked by: Lord Teverson (Liberal Democrat - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government what estimate they have made of the amount of revenue that has been raised in VAT and collected by HMRC from sales of liquid petroleum gas in each year since 1 April 2013 to date.

Answered by Lord Young of Cookham

I refer the noble Lord to the answer l gave on 25 April 2019 to Question HL15205[1].

[1] https://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Lords/2019-04-10/HL15205/


Written Question
Fuel Oil: VAT
Tuesday 21st May 2019

Asked by: Lord Teverson (Liberal Democrat - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government what estimate they have made of the amount of revenue that has been raised in VAT and collected by HMRC from sales of heating oil in each year since 1 April 2013 to date.

Answered by Lord Young of Cookham

I refer the noble Lord to the answer l gave on 25 April 2019 to Question HL15205[1].

[1] https://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Lords/2019-04-10/HL15205/