Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what representations he has received from (a) the EU Commission and (b) other EU Member States on the patent box legislation.

The UK is fully engaged with EU Commission and other EU Member States through the work of the EU Code of Conduct Group in their work on the UK Patent Box.

I refer the Hon Gentleman to the joint statement on 11 November 2014 agreed by the UK and Germany on the international governance of preferential IP regimes including the UK Patent Box. Parliament was informed of this in a Written Ministerial Statement delivered on 2^nd December 2014. This proposal has been submitted to, and subsequently endorsed by, the EU Code of Conduct Group along with the OECD Forum on Harmful Tax Practices.