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Lord Forsyth of Drumlean asked Her Majesty's Government:
Further to the Written Answer by the Lord McKenzie of Luton on 15 February (WA 181-82), for the latest year for which figures are available,
- what assessment they have made of the average size of compensation payments which are subject to income tax relief; and [HL4299]
Further to the Written Answer by the Lord McKenzie of Luton on 15 February (WA 181–82), for the latest year for which figures are available, what assessment they have made of the net saving to the Exchequer of changing the maximum permitted compensation payment from £30,000 to (a) £10,000, and (b) £20,000. [HL4300]
Lord McKenzie of Luton: The term "compensation payment" is a general description that covers a wide range of payments that are all different in nature and which may be subject to different tax treatment.
For 2003-04 it is estimated that reducing the tax relief limit on redundancy payments from £30,000 to £10,000 would save the Exchequer some £450 million and reducing the limit to £20,000 would save the Exchequer some £150 million. The average redundancy payment received in 2003–04 is estimated to be around £12,500 per person.
Taxation: Income Tax
Lord Forsyth of Drumlean asked Her Majesty's Government:
Further to the Written Answer by the Lord McKenzie of Luton on 15 February (WA 181–82), for the latest year for which figures are available, what assessment they have made of the number of people who are subject to income tax who have (a) one employment; (b) two employments; (c) three employments; (d) four employments; and (e) more than four employments during the year. [HL4298]
Lord McKenzie of Luton: The information is not readily available except at a disproportionate cost.
Lord Forsyth of Drumlean asked Her Majesty's Government:
Further to the Written Answer by the Lord McKenzie of Luton on 9 February (WA 123), how much is paid in income tax by those individuals who for tax purposes are resident but non-domiciled in the United Kingdom during the last year for which figures are available. [HL4302]
Lord McKenzie of Luton: HM Revenue and Customs estimates that in 2003–04, the 105,000 individuals claiming that they were resident but not domiciled in the United Kingdom were due to pay approximately £3 billion in income tax.
Taxation: Inheritance Tax
Lord Forsyth of Drumlean asked Her Majesty's Government:
For the latest year for which figures are available, what assessment they have made of the cost of providing gift relief for inheritance tax purposes on gifts made in respect of marriages. [HL4366]
Lord McKenzie of Luton: Gifts in consideration of marriage which are fully exempt because they do not exceed the prescribed limits are not reported to HIVRC. It is therefore not possible to provide an estimate of the cost of this relief.
The total cost is likely to be small for the following reasons:
The exemption is required only for gifts made within seven years of death.
It is required only in cases where other exemptions such as the £3,000 annual exemption have already been used.
The maximum exemption on a gift in consideration of marriage is £5,000.
Taxation: IR35
Lord Forsyth of Drumlean asked Her Majesty's Government:
Further to the Written Answer by the Lord McKenzie of Luton on 14 February (WA 168), whether they collect data on (a) the revenue collected as a result of the intermediaries (also known as IR35) legislation; and (b) any estimates of the revenue which it was anticipated would be collected as a result of this legislation. [HL4362]
Lord McKenzie of Luton: HM Revenue and Customs does not routinely collect data in respect of specific types of legislation from PAYE/NIC returns, as well as from its employer compliance review programme.
The estimate of yield arising from the intermediaries legislation was published in Table A2.1 of the 2000 Financial Statement and Budget Report.
Taxation: Rent-a-Room Relief
Lord Forsyth of Drumlean asked Her Majesty's Government:
For the latest year for which figures are available, what analysis (a) by age, and (b) by income level they have made of the individuals who benefit from rent-a-room relief. [HL4367]
Lord McKenzie of Luton: HM Revenue and Customs does not have central records of the age and income level of individuals who benefit from the rent-a-room relief.
Vehicles: Taxi Regulation
Lord Laird asked Her Majesty's Government:
How many infringements of taxi regulations have been discovered by the Department of the Environment's taxi enforcement branch in each of the past three years. [HL4273]
The Minister of State, Northern Ireland Office (Lord Rooker): Enforcement officers attached to the department's Driver and Vehicle Testing Agency have detected and reported the following infringements of taxi regulations with a view to prosecution.
| PSV Licensing Offences | PSV Driver Licensing Offences | Insurance Offences | Other Offences | |
| 01/04/03 to 31/03/04 | 309 | 210 | 228 | 137 |
| 01/04/04 to 31/03/05 | 188 | 140 | 177 | 74 |
| 01/04/05 to 28/02/06 | 148 | 68 | 99 | 176 |
World Heritage Sites
Viscount Astor asked Her Majesty's Government:
14 Mar 2006 : Column WA224- is available for World Heritage Sites in private ownership in the United Kingdom; and what special responsibilities owners of World Heritage Sites in the United Kingdom have following their designation by the United Nations Educational, Scientific and Cultural Organization. [HL4417]
Lord Davies of Oldham: A number of government departments and agencies provide contributions to fund World Heritage Sites in the United Kingdom as part of their normal support of the cultural and natural heritage of this country. World Heritage Sites in Scotland receive some funding and support from the Scottish Executive via Historic Scotland.
No additional funding is available to private owners as a result of World Heritage status but they do have access to sources of funding available for conservation of the cultural and natural environment. The Government meet their obligations under the World Heritage Convention through statutory designation and planning regimes. Planning Policy Guidance Note 15 sets out requirements for World Heritage Sites in England. Scotland and Wales have their own similar planning requirements.
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