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Written Question
Occupational Health: Taxation
Monday 23rd November 2020

Asked by: Baroness Royall of Blaisdon (Labour - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government whether providing access to applications that support employees' mental health is (1) a taxable payment or (2) a benefit for employees; and, if not, whether they will update the published guidance to reflect this.

Answered by Lord Agnew of Oulton

The provision of access to applications that support employees’ mental health can be a taxable benefit in kind in some circumstances. There are statutory tax exemptions for employee support provided as part of recommended medical treatment, or as welfare counselling. If these do not apply, and the cost of providing access does not exceed £50, this may be covered by the exemption for trivial benefits, provided the conditions are met.

Her Majesty’s Revenue and Customs have published guidance on the tax treatment of recommended medical treatment, welfare counselling and trivial benefits.

Written Question
Occupational Health: Taxation
Monday 23rd November 2020

Asked by: Baroness Royall of Blaisdon (Labour - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government whether providing sanitary products for employees is (1) a taxable payment, or (2) a benefit for employees; and, if not, whether they will update the published guidance to reflect this.

Answered by Lord Agnew of Oulton

The provision of sanitary products for employees is normally a taxable benefit in kind. Depending on the particular circumstances, the rules on trivial benefits may apply, in which case there would be no tax liability.

Her Majesty’s Revenue and Customs have published guidance on the tax treatment of trivial benefits.

Written Question
Holiday Leave: Coronavirus
Tuesday 5th May 2020

Asked by: Baroness Royall of Blaisdon (Labour - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made of employees (1) taking, and (2) being required to take, annual leave whilst on furlough.

Answered by Lord Agnew of Oulton

The Coronavirus Job Retention Scheme is a vital element of the Government’s efforts to protect the economy during COVID-19. Employees continue to accrue holiday while on furlough, as per their employment contract, unless the employer and employee agree to vary this as part of the furlough agreement. It remains the case in employment law that an employer may ask employees to take holiday in the period of furlough. This would be a negotiation between employer and employee, and Working Time Regulations require holiday pay to be paid at an employee’s normal rate of pay. In order to provide extra flexibility, where it is not reasonably practical for an employee to take some, or all, of the holiday to which they are entitled due to Covid-19, holiday can now be carried over into the next two leave years.

During this unprecedented time, the Government is keeping the policy on holiday pay under review.

Speech in Lords Chamber - Wed 25 Nov 2015
Spending Review and Autumn Statement

"My Lords, there is much in the Statement about housebuilding and it is very welcome that the Government want to enable more people to buy homes, although I see that few of them will be in London and the south-east. But the only mention of social housing is the enabling …..."
Baroness Royall of Blaisdon - View Speech

View all Baroness Royall of Blaisdon (Lab - Life peer) contributions to the debate on: Spending Review and Autumn Statement
Speech in Lords Chamber - Fri 07 Nov 2014
Assisted Dying Bill [HL]

"My Lords, I find this procedure extremely confusing. I realise that when a complex amendment is passed which subsumes other amendments it makes life complex, but for future reference, we would be very grateful as a Committee to have clear procedural guidance from the Whips as soon as possible. This …..."
Baroness Royall of Blaisdon - View Speech

View all Baroness Royall of Blaisdon (Lab - Life peer) contributions to the debate on: Assisted Dying Bill [HL]
Speech in Lords Chamber - Mon 03 Nov 2014
Barnett Formula

"My Lords, my noble friend Lord Barnett was an extraordinary man, as an MP, a Minister, a colleague and a friend to all Benches in this House. He diligently held the Government to account and did his utmost to ensure the best for the people of this country until just …..."
Baroness Royall of Blaisdon - View Speech

View all Baroness Royall of Blaisdon (Lab - Life peer) contributions to the debate on: Barnett Formula
Speech in Lords Chamber - Mon 11 Nov 2013
Financial Services (Banking Reform) Bill

"I support my noble friend Lord McFall of Alcluith and the Motion that he has moved. The vast number of amendments to the Financial Services (Banking Reform) Bill are extremely complex. Clearly, more time is needed to consider the amendments before Report. As my noble friend has pointed out, the …..."
Baroness Royall of Blaisdon - View Speech

View all Baroness Royall of Blaisdon (Lab - Life peer) contributions to the debate on: Financial Services (Banking Reform) Bill
Speech in Lords Chamber - Mon 11 Nov 2013
Financial Services (Banking Reform) Bill

"My Lords, I should like to respond to two or three points raised by the Deputy Chief Whip. On consultation, I note what he said, but I suggest that it is not the case that there is consultation beforehand every time a Member of this House lays the sort of …..."
Baroness Royall of Blaisdon - View Speech

View all Baroness Royall of Blaisdon (Lab - Life peer) contributions to the debate on: Financial Services (Banking Reform) Bill
Speech in Lords Chamber - Thu 04 Jul 2013
Welsh Government: Comprehensive Spending Review

"My Lords, does the Minister agree that the impact of the comprehensive spending review on Wales could have been radically different if the £9.6 billion of VAT uncollected over the last period had been collected? Perhaps if HMRC’s spending had not been reduced by 5%, that would have enabled it …..."
Baroness Royall of Blaisdon - View Speech

View all Baroness Royall of Blaisdon (Lab - Life peer) contributions to the debate on: Welsh Government: Comprehensive Spending Review
Speech in Lords Chamber - Wed 13 Feb 2013
Business

"My Lords, perhaps I might intervene following the statement from the Government’s Deputy Chief Whip. Clearly this is a new procedure. It is probably here for a trial period over a short time. Very valid comments have been made on the Floor of the House today. When this matter goes …..."
Baroness Royall of Blaisdon - View Speech

View all Baroness Royall of Blaisdon (Lab - Life peer) contributions to the debate on: Business