Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what recent representations he has received on proposals for a diverted profits tax.

Treasury Ministers and officials meet with, and receive representations from, a wide range of organisations and individuals in the public and private sectors, as part of the usual policy making process. As was the case with previous Administrations, it is not the Treasury’s practice to provide details of all such representations.

Draft legislation for the Diverted Profits Tax was published on 10 December for technical consultation, until 4 February 2015. The measure will be effective from 1 April 2015.