Asked by: Lord Beamish (Labour - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HMRC has brought any civil cases against Niramax as a result of its investigations of that company.
Answered by Jesse Norman - Shadow Leader of the House of Commons
Under the Commissioners for Revenue and Customs Act 2005 (CRCA), HMRC have a statutory duty of confidentiality to protect the information they hold about taxpayers and as a result, HMRC cannot comment on any civil action being taken against any specific taxpayer or entity.
Asked by: Lord Beamish (Labour - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 May 2021 to Question 78 on Landfill Tax, how the £1.563bn yield was calculated; and how his Department defines the risks referred to.
Answered by Jesse Norman - Shadow Leader of the House of Commons
The yield is the total financial impact flowing from HMRC interventions in relation to landfill tax, as recorded on HMRC management information systems. It includes additional tax paid to HMRC, tax losses prevented, financial penalties and estimated additional future tax flowing from the interventions.
The risks that this yield flowed from were mainly suspected evasion or avoidance of landfill tax, but also include situations where interpretation of the law is disputed by HMRC and the tax paying entity.
Asked by: Lord Beamish (Labour - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many hon. Members had meetings with HMRC on its investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.
Answered by Jesse Norman - Shadow Leader of the House of Commons
The response provided related to landfill tax fraud.
Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.
Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.
As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.
HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC’s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.
Asked by: Lord Beamish (Labour - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what is HMRC's policy on commenting on ongoing landfill tax fraud investigations.
Answered by Jesse Norman - Shadow Leader of the House of Commons
The response provided related to landfill tax fraud.
Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.
Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.
As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.
HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC’s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.
Asked by: Lord Beamish (Labour - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many investigators are looking into the issue of landfill tax fraud as at 20 May 2021.
Answered by Jesse Norman - Shadow Leader of the House of Commons
The response provided related to landfill tax fraud.
Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.
Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.
As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.
HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC’s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.
Asked by: Lord Beamish (Labour - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many companies pay landfill tax in the UK as at 20 May 2021.
Answered by Jesse Norman - Shadow Leader of the House of Commons
The response provided related to landfill tax fraud.
Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.
Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.
As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.
HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC’s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.
Asked by: Lord Beamish (Labour - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 May 2021 to Question 77 on Stamp Duty Land Tax: Fraud, whether the Minister was referring to landfill tax fraud, not land tax fraud, in his answer.
Answered by Jesse Norman - Shadow Leader of the House of Commons
The response provided related to landfill tax fraud.
Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.
Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.
As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.
HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC’s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.
Asked by: Lord Beamish (Labour - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what (a) methodology and (b) evidence HMRC used to estimate the alleged landfill tax fraud at £78 million prior to its raid on Niramax's offices in September 2015.
Answered by Jesse Norman - Shadow Leader of the House of Commons
Over the last five years HMRC have undertaken interventions into land tax fraud that have closed 1121 risks and generated £1.563 billion of yield.
HMRC’s statutory duty of taxpayer confidentiality prevent them from commenting on the specifics of any case.
Asked by: Lord Beamish (Labour - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many investigations into land tax fraud his Department has conducted in each of the last five years.
Answered by Jesse Norman - Shadow Leader of the House of Commons
Over the last five years HMRC have undertaken interventions into land tax fraud that have closed 1121 risks and generated £1.563 billion of yield.
HMRC’s statutory duty of taxpayer confidentiality prevent them from commenting on the specifics of any case.
Asked by: Lord Beamish (Labour - Life peer)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many investigations his Department has conducted into tax fraud in the last five years.
Answered by Kemi Badenoch - Leader of HM Official Opposition
HMRC’s statutory duty of taxpayer confidentiality prevents it from commenting on the specifics of any case. HMRC do not break costs down by individual investigations. They are funded by Government to investigate serious tax fraud and deploy resources to achieve value for money overall. HMRC closely collaborates with the Environment Agency, relevant local authorities and the Crown Prosecution Service during the course of investigations into landfill tax fraud. To date there has been no prosecution into landfill tax fraud, but over the last five years, HMRC’s civil compliance activity has prevented more than £1billion in incorrect landfill tax repayment claims and it has stepped in to protect £125m of tax that would otherwise have gone unpaid. Since it was set up in 2016, HMRC’s Fraud Investigation Service has secured and protected more than £25bn for our vital public services and has launched over 76,000 civil cases and more than 4,000 criminal investigations, securing 3,700 criminal convictions.