Asked by: Lord Bradshaw (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government, further to the Written Answer by Baroness Vere of Norbiton on 20 December 2023 (HL1133), whether the prosecutions referred to are for income tax or VAT offences, and what assessment they have made of the sufficiency of the resources targeting these offences.
Answered by Baroness Vere of Norbiton - Parliamentary Secretary (HM Treasury)
The prosecutions and convictions referenced in the answer I gave on 20 December 2023 to PQ HL1133 relate to all HMRC compliance related offences irrespective of tax head.
HMRC’s aim is for everyone to pay the tax that is legally due, no matter who they are. It has achieved a long-term reduction in the UK’s tax gap from 7.5% in 2005-06 to 4.8% in 2021-22.
HMRC tailors compliance activity, including allocation of resources, depending on the level of risk in each tax head, but also on customer behaviours and capability. This allows the Department to identify compliance risks and customer needs, and adapt its approach where necessary – to offer more support to help people get their tax right, or to take targeted action against avoidance, evasion and criminal attacks.
The most effective way it can ensure the right tax is paid is through the overall design of the tax system – improving processes to remove opportunities for error and fraud, and taking preventative action to educate and help customers get their taxes right first time.
Criminal investigation, with a view to prosecution, is an important part of HMRC’s overall compliance strategy. HMRC will conduct criminal investigations and seek criminal prosecutions where the behaviour displayed is such that only a criminal sanction is appropriate, or where a criminal prosecution will act as a strong deterrent.
The rules are the same for everyone, but tailoring the approach helps HMRC to respond in the most targeted, proportionate and effective way.
The resource available for HMRC and its compliance work is agreed with ministers at Spending Reviews and Fiscal Events. The agreed level is shaped by economic factors and enables HMRC to carry out the compliance activity required to maintain a stable tax gap over the medium term.
Asked by: Lord Bradshaw (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government whether the Treasury considers net revenue implications when making decisions that relate to the capacity of railway services.
Answered by Baroness Vere of Norbiton - Parliamentary Secretary (HM Treasury)
DfT is responsible for decisions relating to the capacity of rail services. When proposals require HM Treasury ministers’ approval, they consider a range of factors, including revenue and cost (i.e. the impact on the taxpayer).
Asked by: Lord Bradshaw (Liberal Democrat - Life peer)
Question to the Department for Transport:
To ask His Majesty's Government what steps they have taken to address inadequate accommodation on services between Cardiff and London, and whether that shortage is the responsibility of the train operator or the rolling stock provider.
Answered by Lord Davies of Gower - Parliamentary Under-Secretary (Department for Transport)
The vast majority of GWR services between London and Cardiff are operated by its Hitachi Intercity Express Train (IET) fleet. Under the terms of its National Rail Contract, GWR must use its rolling stock to deliver a consistent, efficient service. GWR review loading and capacity data to try and ensure appropriate formations and fleets for passengers.
In recent times, however, GWR have experienced challenges with both their IET fleet availability and the reliability of network infrastructure which means they are not always able to operate the optimum formations and fleets for passengers. A number of IETs have been out of operation due to significant damage including long-term crack repairs, engine issues and water ingress. The Department is engaged with GWR and Network Rail to seek improvements to the situation and secure a level of service which taxpayers expect and deserve.
Asked by: Lord Bradshaw (Liberal Democrat - Life peer)
Question to the Department for Transport:
To ask His Majesty's Government what discussions they are having with the operator to address the shortage of accommodation on railway services between the Thames Valley and the North, including by making some more of the rolling stock currently in store available.
Answered by Lord Davies of Gower - Parliamentary Under-Secretary (Department for Transport)
Officials meet regularly with train operators. Under the new National Rail Contract that commenced in October, additional carriages are due to be added to the CrossCountry train fleet in the next few years, as they become available in the rolling stock market. It is for operators to determine how best to match capacity to expected passenger demand on individual services making the most efficient use of the train fleet available to them.
Asked by: Lord Bradshaw (Liberal Democrat - Life peer)
Question to the Department for Transport:
To ask His Majesty's Government what discussion they are having with East Midlands Railways about restoring the pre-pandemic levels of service between Nottingham and Lincoln.
Answered by Lord Davies of Gower - Parliamentary Under-Secretary (Department for Transport)
The Department for Transport is working closely with East Midlands Railway to reintroduce services which were removed in June 2021.
In May, six weekday services and eight Saturday services between Leicester and Lincoln via Nottingham were reinstated.
Asked by: Lord Bradshaw (Liberal Democrat - Life peer)
Question to the Department for Transport:
To ask His Majesty's Government what discussions they have had with Hitachi about using spare capacity in their Newton Aycliffe plant to improve the ride quality of their trains used by Great Western Railway Trains.
Answered by Lord Davies of Gower - Parliamentary Under-Secretary (Department for Transport)
The Department has been in regular dialogue with Hitachi with regards to the use of its Newton Aycliffe facility. The Department works with the train operator in their monitoring of ride quality.
Asked by: Lord Bradshaw (Liberal Democrat - Life peer)
Question to the Department for Transport:
To ask His Majesty's Government whether the Department for Transport considers net revenue implications when making decisions that relate to the capacity of railway services.
Answered by Lord Davies of Gower - Parliamentary Under-Secretary (Department for Transport)
The Department considers a range of factors, including both revenue and cost (i.e. the impact on the taxpayer) when making decisions, including those that relate to the capacity of railway services.
Asked by: Lord Bradshaw (Liberal Democrat - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government, further to the answer by Baroness Vere of Norbiton on 22 November (HL210), how many successful prosecutions there were as a result of HMRC investigations into the activities of the activities of businesses which advertise their services on a cash only basis in the financial year ended 2022–23.
Answered by Baroness Vere of Norbiton - Parliamentary Secretary (HM Treasury)
As referenced in the answer I gave on 22 November 2023 to PQ HL210 the Government is committed to creating a level playing field for all sectors by ensuring that everyone pays the right amount of tax at the right time. Like all other businesses, those which exclusively accept cash must meet their tax obligations. HMRC use a range of interventions, including civil and criminal investigations, to tackle non-compliance.
HMRC reserves complete discretion to conduct a criminal investigation in any case and to carry out these investigations across a range of offences and in all the areas for which the Commissioners of HMRC have responsibility. In 2022/23, 240 prosecutions were brought by the relevant prosecuting authority as a result of HMRC criminal investigations, securing 218 convictions for a range of offences.
The specific data requested – detailing prosecution numbers for businesses which advertise their services on a cash-only basis – is not available as HMRC systems do not segment data in a way that would allow the required analysis, and therefore this information would only be available at disproportionate cost.
Further information on HMRC’s approach to tackling fraud, including other performance information, can be found at HMRC performance update: April to June 2023 – GOV.UK (www.gov.uk)
Asked by: Lord Bradshaw (Liberal Democrat - Life peer)
Question to the Department for Transport:
To ask His Majesty's Government, further to the Written Answer by Baroness Vere of Norbiton on 26 October (10507), what assessment they have made of the adequacy of the existing appraisal methodology developed by Leeds ITS to assess the impact of the opening of new railway stations; and whether they have any plans to allow other contractors to develop new methodology for such purposes.
Answered by Lord Davies of Gower - Parliamentary Under-Secretary (Department for Transport)
We are aware and welcome the work by Leeds ITS. It is a valued contribution on station appraisal. We are reviewing our guidance in this area which we will update in due course.
As with all areas of transport appraisal, suppliers are welcome to innovate and develop their own approaches providing they are well justified and evidence based.