Asked by: Lord Fox (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what plans they have to build infrastructure at UK ports to accommodate new checks on (1) vehicles, and (2) goods, coming from the EU after 1 January 2021.
Answered by Lord Agnew of Oulton
HMRC will continue to engage with port authorities at key border locations to understand the constraints in different sites, and to discuss how to ensure ports are operationally ready for the end of the transition period.
HMRC will also continue to keep their plans for additional infrastructure under review, depending on what is needed as part of the future trading relationship between the United Kingdom and the European Union.
Asked by: Lord Fox (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government whether they have produced any estimates of the additional revenue that would be raised by restricting capital gains relief on primary residences.
Answered by Lord Bates
HMRC publishes official statistics on Principal Tax Reliefs on gov.uk[1]. For 2017-18 the estimated cost of the exemption of gains arising on disposal of only or main residences is £27.8bn.
Asked by: Lord Fox (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government whether they have made an estimate of the additional revenue that would be raised if both capital gains and dividend income were taxed through income tax at the same rates as regular income and without separate tax-free allowances; and if so, what is that estimate.
Answered by Lord Bates
HM Revenue and Customs have not made an estimate of the additional revenue that would be raised if both capital gains and dividend income were taxed through income tax at the same rates as regular income and without separate tax-free allowances.
Asked by: Lord Fox (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government how many small and medium sized businesses are paying the Apprenticeship Levy because they are defined as a connected company.
Answered by Lord Bates
The 2016 Department for Education release ‘Information on Apprenticeship Levy’ showed that an estimated 19,150 employers are expected to pay the Apprenticeship Levy. The document also gives a breakdown of the number of employers paying the levy by size:
Employer size | Total number of employers | Number of employers paying the levy | Proportion paying the levy | Levy Paid |
0-49 | 1,444,300 | 410 | 0.0% | £5m |
50-249 | 48,050 | 8,120 | 16.9% | £90m |
250+ | 13,030 | 10,620 | 81.5% | £2,585m |
Total | 1,505,380 | 19,150 | 1.3% | £2,675m |
A breakdown by connected companies or single entitles is not available. Employers are not required to report this data to HMRC routinely when accounting for their levy liability as part of their PAYE returns.
Asked by: Lord Fox (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government how many eligible Apprenticeship Levy paying employers there are; and of those, how many are (1) single entity companies, and (2) connected companies.
Answered by Lord Bates
The 2016 Department for Education release ‘Information on Apprenticeship Levy’ showed that an estimated 19,150 employers are expected to pay the Apprenticeship Levy. The document also gives a breakdown of the number of employers paying the levy by size:
Employer size | Total number of employers | Number of employers paying the levy | Proportion paying the levy | Levy Paid |
0-49 | 1,444,300 | 410 | 0.0% | £5m |
50-249 | 48,050 | 8,120 | 16.9% | £90m |
250+ | 13,030 | 10,620 | 81.5% | £2,585m |
Total | 1,505,380 | 19,150 | 1.3% | £2,675m |
A breakdown by connected companies or single entitles is not available. Employers are not required to report this data to HMRC routinely when accounting for their levy liability as part of their PAYE returns.