Asked by: Kenny MacAskill (Alba Party - East Lothian)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of the loss of spirits duty as a result of forestalling in each year since 2015.
Answered by Gareth Davies - Shadow Minister (Business and Trade)
Since 2015, the duty rates for spirits have increased twice. Rates first increased in March 2017, with receipts data showing no evidence of forestalling for this uprating.
Alcohol receipts data can be found in the quarterly HMRC alcohol bulletin: https://www.gov.uk/government/statistics/alcohol-bulletin
Asked by: Kenny MacAskill (Alba Party - East Lothian)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he has made an assessment of the implications for his policies of the number of road haulage businesses that entered insolvency in 2023; and whether he plans to take fiscal steps to help support the road haulage sector in the next 5 years.
Answered by Gareth Davies - Shadow Minister (Business and Trade)
The Government acknowledges the pressures the industry has faced in recent years and has taken decisive action to support the sector. This has included 33 measures in response to the driver shortage including significant investment in HGV Skills Bootcamps and on driver welfare facilities and lorry parking.
Additionally, at Autumn Statement 2023 the Government announced that it is continuing its support for haulage companies by freezing HGV Vehicle Excise Duty and the HGV Levy in 2024-25. This results in a tax saving for one of the most popular HGVs (a 38-44 tonne Artic lorry with 3 axles, EURO VI) of a total of £47 per annum. These measures form a package of support for hauliers, alongside the freezing of Fuel Duty as announced at Spring Budget 2023.
Like all taxes, the Government keeps HGV Vehicle Excise Duty and the HGV Levy under review.
Asked by: Kenny MacAskill (Alba Party - East Lothian)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the estimated tax receipts will be from (a) North Sea oil and (b) North Sea oil landed via the Forties pipeline on an annual basis from 2024 to 2030.
Answered by Nigel Huddleston - Shadow Secretary of State for Culture, Media and Sport
The Office for Budget Responsibility’s most recent forecast of tax revenues from the oil and gas sector was published at Autumn Statement 2023 in the Economic and Fiscal Outlook November 2023. It can be found at: https://obr.uk/docs/dlm_uploads/E03004355_November-Economic-and-Fiscal-Outlook_Web-Accessible.pdf
The forecast does not give a breakdown by field or project to protect taxpayer confidentiality
Asked by: Kenny MacAskill (Alba Party - East Lothian)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of waiving HMRC rules on benefit in kind for the provision of police housing in areas with low availability of public housing.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
Where an employer provides living accommodation to an employee it is usually taxable as a benefit in kind. Accommodation can be provided exempt from tax, providing it meets these conditions:
HMRC has published guidance that covers which occupations are customary and therefore satisfy an exemption from tax.
The tax rules for employer provided accommodation apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse.
The government has no plans to make changes but, keeps all taxes under review.
Asked by: Kenny MacAskill (Alba Party - East Lothian)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, which (a) posts and (b) occupations are exempt from provided or subsidised accommodation being considered as a benefit-in-kind by HMRC for income tax purposes.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
Where an employer provides living accommodation to an employee it is usually taxable as a benefit in kind. Accommodation can be provided exempt from tax, providing it meets these conditions:
HMRC has published guidance that covers which occupations are customary and therefore satisfy an exemption from tax.
The tax rules for employer provided accommodation apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse.
The government has no plans to make changes but, keeps all taxes under review.
Asked by: Kenny MacAskill (Alba Party - East Lothian)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what data his Department holds on revenue accrued to the Exchequer in (a) income tax, (b) national insurance contributions, (c) corporation tax, (d) north sea revenue, (e) non domestic rates, (f) fuel duties, (g) VAT, (h) VAT refunds, (i) alcohol duties, (j) tobacco duties, (k) land and buildings transaction tax, (l) environmental levies, (m) reserved stamp duties, (n) other receipts and (o) other taxes from people domiciled in Scotland in the 2021-22 and 2022-23 financial years.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
HM Revenue & Customs (HMRC) hold some of the data requested.
HMRC publish statistics on Scottish non-savings, non-dividends Income Tax liabilities (not receipts) and the latest release is for 2021-22: https://www.gov.uk/government/statistics/scottish-income-tax-outturn-statistics-2021-to-2022
For other data requested, estimates of expenditure and revenue raised from Scotland can be found in the Government Expenditure and Revenue Scotland (GERS) publication.
Estimates for 2021-22 can be found here: https://www.gov.scot/publications/government-expenditure-revenue-scotland-gers-2021-22/
Estimates for 2022-23 can be found here:
https://www.gov.scot/publications/government-expenditure-revenue-scotland-2022-23/
Asked by: Kenny MacAskill (Alba Party - East Lothian)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the value of tax relief on pension contributions for (a) all, (b) higher rate and (c) basic rate tax payers in (i) England, (ii) Scotland, (iii) Wales and (iv) Northern Ireland was for the 2022-23 financial year; and if he will provide a breakdown of figures by parliamentary constituency.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
Estimates of income tax relief provided at the Basic, Higher and Additional rates on pension contributions for the 2020- 2021 tax year can be found in Table 6.1 of The Private pension statistics publication.
Estimates for the 2021-2022 tax year will be published on 27th September 2023. Data for the 2022-2023 tax year is not yet available. Regional breakdowns on pensions tax relief are not published by HMRC and could only be provided reliably at disproportionate cost.
Asked by: Kenny MacAskill (Alba Party - East Lothian)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 28 March 2023 to Question 170744 on Tax Yields: Scotland, how much and what proportion of each tax was (a) retained by the Scottish government and (b) transferred to the UK Exchequer in the latest period for which data is available.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
Detail on funding for the Scottish Budget can be found on the Scottish Fiscal Commission website: https://www.fiscalcommission.scot/explainers/funding-for-the-scottish-budget/.
Asked by: Kenny MacAskill (Alba Party - East Lothian)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many people have been seconded to his Department from (a) accountancy and (b) consultancy companies in each year since 2010.
Answered by Gareth Davies - Shadow Minister (Business and Trade)
HMT has seconded in;
(a) 19 people from accountancy companies since 2010
(b) 14 people from consultancy companies since 2010
Asked by: Kenny MacAskill (Alba Party - East Lothian)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of tightening the criteria for Agricultural Property Relief in relation to (a) the size of the estate exempt and (b) the nature of the land use.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
As with all taxes, the Government keeps changes to the inheritance tax regime, including agricultural property relief, under review.
Property must be both agricultural property and occupied for agricultural purposes to qualify for agricultural property relief. It is available in respect of agricultural land and pasture, including farmhouses and other buildings. Detailed information about the specific nature of land use from claims is not readily available and could only be obtained, compiled, and collated at disproportionate cost.
HMRC publishes annual information on agricultural property relief. This can be found on the GOV.UK Website here: www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs.