Asked by: Lord Davies of Gower (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what temporary tax relief they plan to give (1) airlines, and (2) airports, during the period in which their operations are limited to prevent the spread of COVID-19.
Answered by Lord Agnew of Oulton
The aviation sector is important to the UK economy, and firms can draw upon the unprecedented package of measures announced by the Chancellor, including schemes to raise capital and financial support for employees.
As Air Passenger Duty is paid on a per passenger basis, the recent decline in passenger demand will have resulted in a significant reduction in liability for airlines. HMRC are also ready to help businesses, including airlines and airports, in financial difficulty due to the coronavirus, through the Time to Pay Scheme.
Asked by: Lord Davies of Gower (Conservative - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will assess the potential merits of creating a levy or tax-free training scheme for general aviation on the condition that pilots qualifying through such a scheme must volunteer for charitable purposes such as air ambulances and civil air patrols.
Answered by Jane Ellison
If an employer provides work-related training to an employee it is tax and National Insurance contributions free.
The apprenticeship levy was launched on 6 April 2017. It will help to reverse the trend of employers’ underinvesting in training and put control of funding for apprenticeships in employers’ hands. Employers have already developed new apprenticeships standards in aviation which include Airside Ground Specialist and Aviation Operations Manager, with the Commercial Airline Pilot standard currently in development.
Asked by: Lord Davies of Gower (Conservative - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how much revenue the Exchequer has received since 2009-10 from the duty on the sale of the private aviation turbine fuel Autur.
Answered by Jane Ellison
Total tax receipts for Avgas and Avtur from 2009-10 are shown in the table below:
Year | Avgas (£m) | Avtur (£m) |
2009/10 | 9.1 | 0.1 |
2010/11 | 9.3 | 0.1 |
2011/12 | 9.4 | 0.1 |
2012/13 | 7.6 | 0.1 |
2013/14 | 7.7 | 0.1 |
2014/15 | 7.8 | 0.2 |
2015/16 | 7.7 | 0.2 |
Asked by: Lord Davies of Gower (Conservative - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how much revenue the Exchequer has received in each year from 2009-10 from the taxation of Avgas.
Answered by Jane Ellison
Total tax receipts for Avgas and Avtur from 2009-10 are shown in the table below:
Year | Avgas (£m) | Avtur (£m) |
2009/10 | 9.1 | 0.1 |
2010/11 | 9.3 | 0.1 |
2011/12 | 9.4 | 0.1 |
2012/13 | 7.6 | 0.1 |
2013/14 | 7.7 | 0.1 |
2014/15 | 7.8 | 0.2 |
2015/16 | 7.7 | 0.2 |
Asked by: Lord Davies of Gower (Conservative - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what steps HM Revenue and Customs is taking to tackle tax avoidance in the property market.
Answered by Jane Ellison
In 2013 HM Revenue and Customs (HMRC) set up a dedicated Counter Avoidance Directorate, bringing together technical, policy and operational expertise from across the Department into one place, in order to concentrate their focus on tackling marketed tax avoidance schemes.
HMRC has a team within the Counter Avoidance Directorate that focuses on Stamp Duty Land Tax (SDLT) avoidance. Budget 2013 contained a package of measures to tackle avoidance of SDLT. Since 2013 HMRC has settled over 4,000 enquires into this type of avoidance bringing in over £200 million additional tax.