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15 Jun 2009 : Column 53W—continued

Tax Avoidance

Mr. Rooney: To ask the Chancellor of the Exchequer how many investigations concerning IR35 were launched in each of the last five years; and how many of them resulted in (a) prosecution, (b) an increase in tax due and (c) no further action. [273420]


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Kitty Ussher: The intermediaries legislation, commonly known as “IR35”, was introduced with effect from 6 April 2000 to counter the avoidance of employed levels of tax and national insurance by individuals providing their services through intermediaries.

Disclosure of HM Revenue and Customs' compliance data relating to the legislation would result in a risk of non-compliance with the legislation. Accordingly I am not able to provide the data requested.

Taxation

Mr. Mark Field: To ask the Chancellor of the Exchequer what his most recent assessment is of the application of the Rees Rules on the introduction of retrospective legislation in light of HM Revenue and Customs' announcement of 1 April 2009 on employment loss planning; and if he will make a statement. [277696]

Mr. Timms: The Rees Rules continue to provide a useful guide when Ministers consider retrospective legislation and were considered in connection with the announcement I made on 1 April 2009.

Taxation: Business

Mr. Austin Mitchell: To ask the Chancellor of the Exchequer what estimate he has made of the cost to the Exchequer of granting 100 per cent. capital allowances to all business enterprises. [260262]

Mr. Timms: The Annual Investment Allowance provides 100 per cent. relief on capital expenditure on all plant and machinery (apart from cars) up to £50,000 a year, covering the capital expenditure of nearly 95 per cent. of UK businesses at a cost of £1.56 billion in 2008-09.

It would cost the Exchequer an estimated additional £5 billion in 2009-10 to provide 100 per cent. relief for all new capital expenditure on all plant and machinery (apart from cars).

Taxation: Gaming Machines

Mr. Moss: To ask the Chancellor of the Exchequer (1) what assessment he has made of the compatibility of the introduction of a gross profit tax to replace amusement machine licence duty with the Hampton principles of better regulation; and if he will make a statement; [279741]

(2) what regulatory impact assessment he plans to publish as part of the consultation on the introduction of a gross profit tax to replace amusement machine licence duty. [279742]

Kitty Ussher: An impact assessment, including an assessment of compatibility with Hampton principles, will be published alongside the consultation document on moving gaming machines taxation to a gross profits regime. We expect to publish these before the summer recess.

Taxation: Housing

Grant Shapps: To ask the Chancellor of the Exchequer (1) whether each of the banks in which the Government has a shareholding makes it their policy to offer mortgages to buyers seeking to participate in shared (a) equity and (b) ownership schemes; [275662]


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(2) which of the banks in which the Government owns a shareholding offer mortgages for purchases of properties under shared ownership schemes. [277997]

Ian Pearson: Decisions concerning whether to engage in lending to support shared equity of shared ownership remain commercial decisions for firms. Where there is public sector investment in banks these stakes are managed on an arm's length and independent basis by UK Financial Investments Ltd.

The Government remain committed to the delivery of affordable housing, including through both shared equity and shared ownership schemes. The Homebuy Direct scheme, introduced in 2008, offers households equity loans of up to 30 per cent. of market value, and co-funded by Government and developers, to buy a new build property.

At present Homebuy Direct is supported by a number of banks in which the Government have made investments, including Halifax (as part of Lloyds Banking Group), and RBS. Northern Rock is discussing participation with the HCA.

Valuation Office: Training

Mrs. Spelman: To ask the Chancellor of the Exchequer what external training courses Valuation Office Agency officials have undertaken in the last 12 months for which figures are available. [275768]

Mr. Timms: Valuation Office Agency staff have attended the following centrally recorded external training events. Provider names are included for completeness. Details of attendance at local events run by professional partner bodies are not recorded centrally. The events listed represent a total of approximately 200 training days.


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15 Jun 2009 : Column 57W
Provider

Mediation Event

Conflict Management Plus

Accessibility for e-Learning

Bizmedia Ltd.

Accreditation Scheme for Commercial Building Energy Assessors

Building Research Establishment Ltd.

Accreditation Scheme for Display Energy Certificates

Building Research Establishment Ltd.

Affordable Housing Delivery

London Development Events

Agricultural Landlord and Tenant

Harper Adams University College

Agricultural Law 2009

Lexis Nexis (aka Butterworths)

Assertiveness Course

Impact Factory

Basic Book-keeping and Accounts course

Haysden Training Ltd.

Building Cost Effective ERDM Strategies

Ark Group

Business Disturbance Claims Seminar

Contact Property Training Ltd.

Business Tenancies and Commercial Property Management

CPT Events

City of London: Beyond the Credit Crunch

CMPI Limited

Coaching Sessions

Active Learning Partnership Limited

Collaborative Approaches to Resolving Complex Challenges

WIG

Creating Accessible PDF's

PWS Ltd.

Domestic Energy Assessor

BRE

Dragon Naturally Speaking Software Training

E-Voice Speech Recognition Ltd.

ERM Practitioner Training Class

AIIM International

Essential Commercialisation Skills Course

Kaplan Financial Ltd.

Expert Witness

Bond Solon Training

Expert Witness and Advocacy Roadshow

RICS

Fundamentals of Governance

Quorum Training

Fundamentals of Marketing for Public Sector and Not for Profit

CIM Holdings Ltd.

Future Housing

Govnet Communications

Illustrator CSS Masterclass

Academy Class Ltd.

Introduction to Business Analysis

Learning Tree International

Lead On Masterclass

Cazbah Limited

Lean in Local Government Workshop

Ad Esse

Learning Design and Web 2.0

British Institute for Learning

Lease Matters

Contract Property Services

Leasehold Update Seminar 2008

Jordan Publishing Limited

Level 4 Diploma in Non Domestic Energy Assessment

Building Research Establishment Ltd.

Major Developments in Southampton

RICS

Making a Case for e-Learning

The e-Learning Network

PCPF Seminar

Primary Care Premises Forum

Presenting with Impact

Leadership Skills Training Ltd.

Presenting Yourself—for Top Women Managers

Solace Enterprises Limited

PRINCE2 Practitioner Course

Focus on Training

Principles Project Management

WPM Training Ltd.

Programme and Project Support Office—PSOI

National School of Government

Project Management Essentials—PMIN

National School of Government

RICS Expert Witness and Advocacy Roadshow

RICS

RICS Public Sector Asset Management Roadshow

RICS

RICS Red Book Workshop

RICS

RICS Rural Mid Session

RICS

RICS Telelcoms Forum Annual

RICS

RICS Valuers' Roadshow

RICS

RICS Wales Housing Briefing

RICS

SAS Essentials—Introduction to SAS Programming

SAS UK

Selling to Local Government Roadshow

BIP Solutions Ltd.

Senior Leaders Programme

Whitehall and Industry Group

Sharpen your Writing Skills

Henshall Centre Ltd.

Situational Leadership Accreditation (Day 3)

Leadership Development—Situation Solutions

SPA Core and Quarry Renewal

Trainow Associates

SPA Core and Quarry Safety Passport Course

NLT Training Services

SPA Core and Quarry Safety Passport Course

GSS Training Ltd.

SQL Processing with SAS (SQL9)

SAS UK

Staff Inspection Techniques

National School of Government

Supporting the Business with Effective HR Strategy

HR Society

Surveyor as Expert Witness

RICS

“Surveyors Facing the Expert Witness Challenge”

RICS

TACSTALK

TACS Talk

The Greenhouse and Reporting on Health and Safety Risks in Homes

Contract Property Training Ltd.

Train the Trainer

Training and Development Solutions

Tutor Training Programme

Suzy Lamplugh Trust

Understanding Change Management

Govnet Communications

Understanding Residential and Commercial Property Taxes

Contact Property Training (CPT Events)

Viability and Revising s106 requirements

London Development Events

Welsh Language Course—Foundation

Nant Gwrtheyrn

Welsh Language Course—Intensive (Pilot) Course

Nant Gwrtheyrn

Welsh Language Course—Intermediate

Nant Gwrtheyrn


Welfare Tax Credits

Dr. Kumar: To ask the Chancellor of the Exchequer if he will exclude households with an income of over £50,000 from eligibility for tax credits. [278015]

Mr. Timms: Nine out of 10 families are entitled to tax credits. This near-universal provision has helped reverse decades of stigma attached to financial support that prevented the very poorest taking up the help they needed. Take-up of tax credits is now the highest ever for an income-related system of financial support, at 81 per cent. overall and 92 per cent. for the poorest fifth of families. Tax credits are carefully targeted so that the greatest support goes to the poorest families. Only a tiny proportion of tax credits spending goes to those earning more than £50,000—just 0.2 per cent. of overall entitlement in 2007-08.


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