Written statements

Government Ministers and a small number of other Members of the two Houses can make a written statement to one or both Houses.

Written statements are published below shortly after receipt in Parliament. They also reproduced in the next edition of the Daily Report and of Hansard in the relevant House.

Written statements made before 17 November 2014 were published only in Hansard:

Show
Find by:
Close

WSID

Written Statement Indentifying Number – Every written statement in the House of Commons and House of Lords has a WSID per parliamentary session.
Showing 81-100 out of 3479
Results per page
Results per page 20 | 50 | 100
Expand all statements
Print selected
WS
Home Office
Made on: 15 July 2019
Made by: Baroness Williams of Trafford (The Minister of State, Home Office)
Lords

Serious Violence

My rt hon Friend the Secretary of State for the Home Department (Sajid Javid) has today made the following Written Ministerial Statement:

On 1 April 2019 the Government published a consultation paper on a new legal duty to support a multi-agency approach to preventing and tackling serious violence.

The consultation sought views on three options to support a multi-agency approach to preventing and tackling serious violence including: a new duty on specific organisations to have due regard to the prevention and tackling of serious violence; a new duty through legislating to revise Community Safety Partnerships; and, a voluntary non-legislative approach.

The consultation closed on 28 May and I am today publishing the Government response to the consultation which includes a summary of the responses that the consultation received. A copy of the government response and related impact assessment will be placed in the Libraries of both Houses and will be available on the Gov.uk website.

This statement has also been made in the House of Commons: HCWS1721
WS
Home Office
Made on: 15 July 2019
Made by: Sajid Javid (The Secretary of State for the Home Department)
Commons

Serious Violence

On 1 April 2019 the Government published a consultation paper on a new legal duty to support a multi-agency approach to preventing and tackling serious violence.

The consultation sought views on three options to support a multi-agency approach to preventing and tackling serious violence including: a new duty on specific organisations to have due regard to the prevention and tackling of serious violence; a new duty through legislating to revise Community Safety Partnerships; and, a voluntary non-legislative approach.

The consultation closed on 28 May and I am today publishing the Government response to the consultation which includes a summary of the responses that the consultation received. A copy of the government response and related impact assessment will be placed in the Libraries of both Houses and will be available on the Gov.uk website.

This statement has also been made in the House of Lords: HLWS1682
WS
Ministry of Defence
Made on: 15 July 2019
Made by: Penny Mordaunt (Secretary of State for Defence)
Commons

Review of Inappropriate Behaviour in the Armed Forces

In April of this year a report was commissioned to look into inappropriate behaviour in the Armed Forces. Our Armed Forces are the pride of our nation, and have a hard-won reputation here, and across the world.

The report which was undertaken by Air Chief Marshal Mike Wigston, concluded that while the vast majority of military personnel serve with great honour and distinction, some unacceptable behaviour does occur. I am publishing the report today.

I am accepting the recommendations of the report in full, including creating a Defence Authority to provide centralised oversight of their implementation. Detailed work on the design of this body and its responsibilities is now under way.

We are examining the recommendations and ascertaining how we can prevent inappropriate behaviour in the first place, and where it does occur, deal with the perpetrators more effectively. Leadership is key to this approach at all levels of the Services from the most senior to the most junior. Everyone has a role to play in setting and maintaining standards. Non-Commissioned Officers in particular are key in holding people to these standards and the values of their service. I am therefore, in addition to the findings of this report, looking to ensure all Non-Commissioned Officers have what they need to address poor behaviour when they see it.

This will clearly take time, and I see today as the start of this work, not the end.

WS
Ministry of Defence
Made on: 15 July 2019
Made by: Earl Howe (Minister of State, Ministry of Defence)
Lords

Chemical Weapons Convention - Declaration of Protective Programme for 2018

The UK's chemical protection programme is designed to protect against the use of chemical weapons. Such a programme is permitted by the Chemical Weapons Convention, with which the United Kingdom is fully compliant. Under the terms of the Convention, we are required to provide information annually to the Organisation for the Prohibition of Chemical Weapons. In accordance with the Government's commitment to openness, I am placing in the Library of the House a copy of the summary that has been provided to the Organisation outlining the UK's chemical protection programme in 2018.

WS
Ministry of Defence
Made on: 15 July 2019
Made by: Earl Howe (Minister of State, Ministry of Defence)
Lords

Review of Inappropriate Behaviour in the Armed Forces

My right hon. Friend the Secretary of State for Defence (The Right Hon Penny Mordaunt MP) has made the following Written Ministerial Statement.

In April of this year a report was commissioned to look into inappropriate behaviour in the Armed Forces. Our Armed Forces are the pride of our nation, and have a hard-won reputation here, and across the world.

The report which was undertaken by Air Chief Marshal Mike Wigston, concluded that while the vast majority of military personnel serve with great honour and distinction, some unacceptable behaviour does occur. I am publishing the report today.

I am accepting the recommendations of the report in full, including creating a Defence Authority to provide centralised oversight of their implementation. Detailed work on the design of this body and its responsibilities is now under way.

We are examining the recommendations and ascertaining how we can prevent inappropriate behaviour in the first place, and where it does occur, deal with the perpetrators more effectively. Leadership is key to this approach at all levels of the Services from the most senior to the most junior. Everyone has a role to play in setting and maintaining standards. Non-Commissioned Officers in particular are key in holding people to these standards and the values of their service. I am therefore, in addition to the findings of this report, looking to ensure all Non-Commissioned Officers have what they need to address poor behaviour when they see it.

This will clearly take time, and I see today as the start of this work, not the end.

WS
Department for Work and Pensions
Made on: 15 July 2019
Made by: Justin Tomlinson (Minister of State for Disabled People, Health and Work)
Commons

Government’s Consultation on Measures to Reduce Health Related Job Loss

I would like to make the following statement on behalf of myself and Jackie Doyle Price MP, the Parliamentary Under Secretary of State for Mental Health, Inequalities and Suicide Prevention in the Department for Health and Social Care.

Today, my department, in partnership with the Department of Health and Social Care, will publish a consultation on proposals to reduce health-related job loss.

As people live and work for longer, more employees are disabled or have long term health conditions. There are significant and well evidenced benefits for employers, individuals and government if health related job-loss can be reduced.

For employers, offering flexibility, early support and occupational health advice are the key to successful retention. Employers are best placed to take the early preventative measures that are most effective. There are large variations in employers’ capability and capacity to act with large firms five times more likely to provide occupational health when compared to small firms.

Each year more than 100,000 people leave their job following a period of sickness absence lasting at least four weeks. Survey evidence shows that 44% of people who had been off sick for a year then left employment altogether.

The proposals set out in this consultation include:

  • Amending the legal framework to encourage workplace modifications and early action to support individuals on sickness absence leave;
  • Reforming Statutory Sick Pay so that it is better enforced, more flexible and covers the lowest paid and potentially, rewards effective action with a new rebate;
  • Improving access to occupational health services with additional support for small employers including a potential subsidy;
  • Government to provide best practice advice and support for employers on managing health and disability in the workplace.

The evidence and views gathered during this consultation will be used to develop our proposals further and understand the impact of the changes on both employers and employees.

This statement has also been made in the House of Lords: HLWS1686
WS
Treasury
Made on: 15 July 2019
Made by: Lord Young of Cookham (Lords Spokesperson)
Lords

Supply and Appropriation (Main Estimates) (No.3) Bill

I have made a statement under Section 19(1)(a) of the Human Rights Act 1998 that, in my view, the provisions of the Supply and Appropriation (Main Estimates) (No.3) Bill are compatible with the convention rights. A copy of the statement has been placed in the Library of the House.

WS
Ministry of Justice
Made on: 15 July 2019
Made by: Lord Keen of Elie (The Lords Spokesperson)
Lords

Justice update

My Right Honourable friend the Lord Chancellor and Secretary of State for Justice (David Gauke MP) has made the following Written Statement:

"Earlier today, I notified the market via the London Stock Exchange group that I would today lay a Statutory Instrument to change the discount rate applicable to personal injury lump sum compensation payments in England and Wales, to minus 0.25%. The new rate will come into force on 5 August 2019, in line with the statutory timetable set out by the Civil Liability Act 2018 (“the Act”).

Under the Damages Act 1996, I, as Lord Chancellor, have the power to set a discount rate which courts must consider when awarding compensation for future financial losses in the form of a lump sum in personal injury cases. The legal framework was changed by the Civil Liability Act 2018.

The new framework makes clear that claimants must be treated as ‘low risk’ investors. Under the Act I, as Lord Chancellor, must conduct a review and determine whether the rate should be changed or kept unchanged within 140 days of beginning the review and including the day on which the review starts. I started the review on 19 March 2019, and in conducting this review, I consulted the Government Actuary and HM Treasury.

The Government Actuary provided an analysis of dual rates – this would involve a lower short term rate and then a higher long term rate after a ‘switchover’ period. Although I consider their analysis interesting with some promising indications, I do not consider it appropriate, noting the lack of quantity and depth of evidence required, to adopt a dual rate for this review. The potential of the dual rate to be appropriate for future reviews is one that I will consider in more detail.

A full statement of reasons, explaining how I have decided upon this rate, will be placed in the Libraries of both Houses."

This statement has also been made in the House of Commons: HCWS1717
WS
Ministry of Defence
Made on: 15 July 2019
Made by: Mark Lancaster (Minister of State, Ministry of Defence)
Commons

Chemical Weapons Convention - Declaration of Protective Programme for 2018

My right hon. Friend the Minister of State for Defence in the House of Lords (The Earl Howe) has made the following Written Ministerial Statement.

The Minister of State for Defence in the House of Lords, The Earl Howe: The UK's chemical protection programme is designed to protect against the use of chemical weapons. Such a programme is permitted by the Chemical Weapons Convention, with which the United Kingdom is fully compliant. Under the terms of the Convention, we are required to provide information annually to the Organisation for the Prohibition of Chemical Weapons. In accordance with the Government's commitment to openness, I am placing in the Library of the House a copy of the summary that has been provided to the Organisation outlining the UK's chemical protection programme in 2018.

WS
Department for Work and Pensions
Made on: 15 July 2019
Made by: Baroness Buscombe (The Parliamentary Under Secretary of State, Department for Work and Pensions)
Lords

Employment, Social Policy, Health and Consumer Affairs Council (EPSCO) 8th July 2019, Brussels

My honourable Friend The Minister of State for Employment (Alok Sharma MP) has made the following Written Statement.

The Employment, Social Policy, Health and Consumer Affairs Council took place on 8th July 2019 in Brussels. The Deputy Permanent Representative to the European Union, Katrina Williams, represented the UK.

The Council approved the non-binding 2019 Country Specific Recommendations (CSRs) to Member States, and endorsed the joint opinion of the Employment and Social Protection Committees, assessing the 2019 CSRs and the implementation of those from 2018. The Council also adopted Guidelines for the Employment Policies of the Member States 2019.

The Council debated the “economy of wellbeing” and “employment aspects of the strategic long-term vision for a climate neutral economy”.

The Council closed with employment and social policy updates by the Commission on the International Labour Organisation, G7 and G20.

This statement has also been made in the House of Commons: HCWS1716
WS
Ministry of Justice
Made on: 15 July 2019
Made by: Mr David Gauke (The Lord Chancellor and Secretary of State for Justice)
Commons

Justice update

Earlier today, I notified the market via the London Stock Exchange group that I would today lay a Statutory Instrument to change the discount rate applicable to personal injury lump sum compensation payments in England and Wales, to minus 0.25%. The new rate will come into force on 5 August 2019, in line with the statutory timetable set out by the Civil Liability Act 2018 (“the Act”).

Under the Damages Act 1996, I, as Lord Chancellor, have the power to set a discount rate which courts must consider when awarding compensation for future financial losses in the form of a lump sum in personal injury cases. The legal framework was changed by the Civil Liability Act 2018.

The new framework makes clear that claimants must be treated as ‘low risk’ investors. Under the Act I, as Lord Chancellor, must conduct a review and determine whether the rate should be changed or kept unchanged within 140 days of beginning the review and including the day on which the review starts. I started the review on 19 March 2019, and in conducting this review, I consulted the Government Actuary and HM Treasury.

The Government Actuary provided an analysis of dual rates – this would involve a lower short term rate and then a higher long term rate after a ‘switchover’ period. Although I consider their analysis interesting with some promising indications, I do not consider it appropriate, noting the lack of quantity and depth of evidence required, to adopt a dual rate for this review. The potential of the dual rate to be appropriate for future reviews is one that I will consider in more detail.

A full statement of reasons, explaining how I have decided upon this rate, will be placed in the Libraries of both Houses.

This statement has also been made in the House of Lords: HLWS1678
WS
Department for Work and Pensions
Made on: 15 July 2019
Made by: Alok Sharma (Minister of State for Employment)
Commons

Employment, Social Policy, Health and Consumer Affairs Council (EPSCO) 8th July 2019, Brussels

The Employment, Social Policy, Health and Consumer Affairs Council took place on 8th July 2019 in Brussels. The Deputy Permanent Representative to the European Union, Katrina Williams, represented the UK.

The Council approved the non-binding 2019 Country Specific Recommendations (CSRs) to Member States, and endorsed the joint opinion of the Employment and Social Protection Committees, assessing the 2019 CSRs and the implementation of those from 2018. The Council also adopted Guidelines for the Employment Policies of the Member States 2019.

The Council debated the “economy of wellbeing” and “employment aspects of the strategic long-term vision for a climate neutral economy”.

The Council closed with employment and social policy updates by the Commission on the International Labour Organisation, G7 and G20.

This statement has also been made in the House of Lords: HLWS1677
WS
Home Office
Made on: 11 July 2019
Made by: Baroness Williams of Trafford (The Minister of State, Home Office)
Lords

Immigration

My rt hon Friend the Secretary of State for the Home Department (Sajid Javid) has today made the following Written Ministerial Statement:

The terms of reference for the Windrush Lessons Learned Review set out that the aim was to publish the report by 31 March 2019.

On 8 July 2019, the Independent Adviser to the Windrush Lessons Learned Review, Wendy Williams, wrote to me about the timing of her review. The complexity and scale of the work required, and the request for her to also consider the right to rent scheme following the High Court judgment of 1 March, means that she now expects to submit her final report to me at the beginning of September. I will publish the report as soon as practicable following this.

We are determined to learn from, and right the wrongs of, the past. I look forward to receiving the report when the review concludes. I will consider the recommendations from the review carefully and announce appropriate action.

I will place a copy of Wendy Williams’ letter of 8 July in the Library of both Houses.

WS
Home Office
Made on: 11 July 2019
Made by: Baroness Williams of Trafford (The Minister of State, Home Office)
Lords

Publication of the final report of the Anthony Grainger Public Inquiry

My rt hon Friend the Secretary of State for the Home Department (Sajid Javid) has today made the following Written Ministerial Statement:

Today the Anthony Grainger Public Inquiry has published its final report, which has been laid before the House.

Anthony Grainger was shot dead on 3 March 2012 by an armed firearms officer of Greater Manchester Police as part of the covert investigation named Operation Shire. A public inquiry was announced by the then Home Secretary in March 2016 to ascertain the circumstances surrounding Mr Grainger’s death.

I would like to thank His Honour Judge Teague for publishing his report today and for leading this important work, from which we expect to learn valuable lessons for the future. The Government will provide a formal response in due course, once it has fully considered the report, and any recommendations therein.

The report will be available from the Vote Office and to view on the Inquiry website https://www.graingerinquiry.org.uk/

and on Gov.uk http://www.gov.uk/government/publications/anthony-grainger-inquiry-report-into-the-death-of-anthony-grainger

This statement has also been made in the House of Commons: HCWS1715
WS
Home Office
Made on: 11 July 2019
Made by: Sajid Javid (The Secretary of State for the Home Department)
Commons

Publication of the final report of the Anthony Grainger Public Inquiry

Today the Anthony Grainger Public Inquiry has published its final report, which has been laid before the House.

Anthony Grainger was shot dead on 3 March 2012 by an armed firearms officer of Greater Manchester Police as part of the covert investigation named Operation Shire. A public inquiry was announced by the then Home Secretary in March 2016 to ascertain the circumstances surrounding Mr Grainger’s death.

I would like to thank His Honour Judge Teague for publishing his report today and for leading this important work, from which we expect to learn valuable lessons for the future. The Government will provide a formal response in due course, once it has fully considered the report, and any recommendations therein.

The report will be available from the Vote Office and to view on the Inquiry website https://www.graingerinquiry.org.uk/

and on Gov.uk http://www.gov.uk/government/publications/anthony-grainger-inquiry-report-into-the-death-of-anthony-grainger

This statement has also been made in the House of Lords: HLWS1675
WS
Home Office
Made on: 11 July 2019
Made by: Sajid Javid (The Secretary of State for the Home Department)
Commons

Immigration

The terms of reference for the Windrush Lessons Learned Review set out that the aim was to publish the report by 31 March 2019.

On 8 July 2019, the Independent Adviser to the Windrush Lessons Learned Review, Wendy Williams, wrote to me about the timing of her review. The complexity and scale of the work required, and the request for her to also consider the right to rent scheme following the High Court judgment of 1 March, means that she now expects to submit her final report to me at the beginning of September. I will publish the report as soon as practicable following this.

We are determined to learn from, and right the wrongs of, the past. I look forward to receiving the report when the review concludes. I will consider the recommendations from the review carefully and announce appropriate action.

I will place a copy of Wendy Williams’ letter of 8 July in the Library of both Houses.

This statement has also been made in the House of Lords: HLWS1674
WS
Home Office
Made on: 11 July 2019
Made by: Baroness Williams of Trafford (The Minister of State, Home Office)
Lords

Immigration

My rt hon Friend the Secretary of State for the Home Department (Sajid Javid) has today made the following Written Ministerial Statement:

The terms of reference for the Windrush Lessons Learned Review set out that the aim was to publish the report by 31 March 2019.

On 8 July 2019, the Independent Adviser to the Windrush Lessons Learned Review, Wendy Williams, wrote to me about the timing of her review. The complexity and scale of the work required means that she now expects to submit her final report to me at the beginning of September. I will publish the report as soon as practicable following this.

We are determined to learn from, and right the wrongs of, the past. I look forward to receiving the report when the review concludes. I will consider the recommendations from the review carefully and announce appropriate action.

I will place a copy of Wendy Williams’ letter of 8 July in the Library of both Houses.

This statement has also been made in the House of Commons: HCWS1714
WS
Treasury
Made on: 11 July 2019
Made by: Lord Young of Cookham (Lords Spokesperson)
Lords

Finance Bill 2019-20: Draft legislation and measures with immediate effect

My honourable friend the Financial Secretary to the Treasury (Jesse Norman) has today made the following Written Ministerial Statement.

The government has consulted on a number of tax policies announced at Budget 2018. Today, the government is publishing responses to these consultations alongside draft legislation to be included in Finance Bill 2019-20. This is in line with the government’s commitment to publish the majority of tax legislation in draft before it is introduced to Parliament.

Policy decisions in response to consultation

In response to consultation, the government has made a number of policy decisions which are reflected in the draft legislation, relating to:

  • Off-payroll working rules from April 2020 – the government has previously announced that it will improve compliance with the off-payroll working rules in all sectors by bringing them into line with the public sector from April 2020. The reform will make organisations responsible for determining whether the existing rules apply to the contractors they hire and ensuring the necessary employment taxes are paid. As announced at Budget 2018, outside the public sector, this change will only apply to medium and large-sized organisations. The draft legislation makes clear when non-public sector organisations, including unincorporated organisations, will be considered to be small and therefore not within the scope of the reform. The draft legislation also includes provisions to ensure that all parties in the labour supply chain are aware of the organisation’s decision and the reasons for that decision, and will introduce a statutory, client-led status disagreement process to allow individuals and fee-payers to challenge the organisation’s determinations.

  • Digital Services Tax the government has previously announced a tax on the UK-linked revenues of certain digital services to ensure that large multi-national businesses pay their fair share towards the public services we all rely on. Following consultation, the government has made changes to the detailed design to better ensure the legislation delivers on its objectives. The treatment of cross-border marketplace transactions will be changed in cases where a transaction involves a non-UK user located in a country that levies a DST on similar transactions. There will be various changes to the administrative framework. The DST will now be payable annually rather than in quarterly instalments, and it will be assessed on a group-wide basis. An exemption for financial and payment services from the definition of an online marketplace will also be included.

  • Corporate Capital Loss Restriction – the government is introducing a new corporate capital loss restriction that will restrict the use of carried-forward capital losses to 50% of the amount of annual capital gains from April 2020. The draft legislation maintains the fundamental design features that were set out at consultation such as the commencement date and the amount of annual deductions allowance. The exemption for the policyholder share of basic life assurance and general annuity business (BLAGAB) gains and losses has been extended to cover all BLAGAB losses that offset BLAGAB gains, and some clarifications have been made to ensure that the regime operates as intended. The government will also provide exemptions for gains within the Oil and Gas ring-fence and the REIT Property Rental Business ring-fence. Further provisions have been made in respect of one day accounting periods, connected party losses and loss streaming rules.

  • Stamp taxes on shares consideration rules – Finance Act 2019 introduced a targeted market value rule to prevent contrived arrangements involving transfers of listed securities to connected companies to minimise stamp taxes on shares liability. Following consultation, the government is extending the market value rule to the transfer of unlisted shares to a connected company. The draft legislation also removes an anomaly where a double-charge can arise on certain company re-organisations.

Technical tax changes

In addition, the government is publishing a small number of technical tax changes that need to be made to ensure legislation works as intended. These include measures relating to:

  • Capital Gains Tax: Relief for loans to traders extending the scope of the Capital Gains Tax relief in respect of loans to traders, so that it applies to loans made to traders located anywhere in the world and not just the United Kingdom.

  • Share loss relief – extending the scope of the Income Tax and Corporation Tax share loss relief, so that it applies to shares in companies carrying on a business anywhere in the world, and not just the United Kingdom.

Legislation with immediate or retrospective effect

The government has published legislation for the following measures that will have immediate or retrospective effect:

  • Deferred Corporation Tax payments on cross border transfers – this legislation will allow companies to defer payment of tax that arises on certain transactions with group companies in the European Economic Area. This is intended to provide certainty for UK business following a recent First-tier Tax Tribunal decision. The legislation will apply to corporation tax that becomes payable for accounting periods that end on or after 10 October 2018.

  • Scope clarification: lease accounting standards – minor amendments to clarify the scope of legislation on changes to lease accounting standards introduced in Finance Act 2019.

Previously announced policy changes

The government is also publishing legislation for the following policy changes announced earlier this year:

  • Windrush Compensation Scheme – payments will not be subject to income tax, capital gains tax or inheritance tax when made under the Windrush Compensation Scheme.

Future responses

The government previously consulted on proposals and subsequently draft legislation last year to reform penalty regimes for late filing and late payment across taxes. The government remains committed to these reforms. The timing and details of implementation will be announced at a future fiscal event.

As announced at Budget 2018, to tackle the hidden economy, the government is considering a tax registration check linked to renewal processes for some public sector licenses. This is known as ‘conditionality’. The timing of any change will be announced at a future fiscal event.

For other consultations, the government is continuing to consider the responses and will respond in due course.

Draft legislation is accompanied by a Tax Information and Impact Note (TIIN), an Explanatory Note (EN) and, where applicable, a summary of responses to consultation document. All publications can be found on the gov.uk website. The government’s tax consultation tracker has also been updated.

This statement has also been made in the House of Commons: HCWS1713
WS
Treasury
Made on: 11 July 2019
Made by: Jesse Norman (The Financial Secretary to the Treasury)
Commons

Finance Bill 2019-20: Draft legislation and measures with immediate effect

The government has consulted on a number of tax policies announced at Budget 2018. Today, the government is publishing responses to these consultations alongside draft legislation to be included in Finance Bill 2019-20. This is in line with the government’s commitment to publish the majority of tax legislation in draft before it is introduced to Parliament.

Policy decisions in response to consultation

In response to consultation, the government has made a number of policy decisions which are reflected in the draft legislation, relating to:

  • Off-payroll working rules from April 2020 – the government has previously announced that it will improve compliance with the off-payroll working rules in all sectors by bringing them into line with the public sector from April 2020. The reform will make organisations responsible for determining whether the existing rules apply to the contractors they hire and ensuring the necessary employment taxes are paid. As announced at Budget 2018, outside the public sector, this change will only apply to medium and large-sized organisations. The draft legislation makes clear when non-public sector organisations, including unincorporated organisations, will be considered to be small and therefore not within the scope of the reform. The draft legislation also includes provisions to ensure that all parties in the labour supply chain are aware of the organisation’s decision and the reasons for that decision, and will introduce a statutory, client-led status disagreement process to allow individuals and fee-payers to challenge the organisation’s determinations.

  • Digital Services Tax the government has previously announced a tax on the UK-linked revenues of certain digital services to ensure that large multi-national businesses pay their fair share towards the public services we all rely on. Following consultation, the government has made changes to the detailed design to better ensure the legislation delivers on its objectives. The treatment of cross-border marketplace transactions will be changed in cases where a transaction involves a non-UK user located in a country that levies a DST on similar transactions. There will be various changes to the administrative framework. The DST will now be payable annually rather than in quarterly instalments, and it will be assessed on a group-wide basis. An exemption for financial and payment services from the definition of an online marketplace will also be included.

  • Corporate Capital Loss Restriction – the government is introducing a new corporate capital loss restriction that will restrict the use of carried-forward capital losses to 50% of the amount of annual capital gains from April 2020. The draft legislation maintains the fundamental design features that were set out at consultation such as the commencement date and the amount of annual deductions allowance. The exemption for the policyholder share of basic life assurance and general annuity business (BLAGAB) gains and losses has been extended to cover all BLAGAB losses that offset BLAGAB gains, and some clarifications have been made to ensure that the regime operates as intended. The government will also provide exemptions for gains within the Oil and Gas ring-fence and the REIT Property Rental Business ring-fence. Further provisions have been made in respect of one day accounting periods, connected party losses and loss streaming rules.

  • Stamp taxes on shares consideration rules – Finance Act 2019 introduced a targeted market value rule to prevent contrived arrangements involving transfers of listed securities to connected companies to minimise stamp taxes on shares liability. Following consultation, the government is extending the market value rule to the transfer of unlisted shares to a connected company. The draft legislation also removes an anomaly where a double-charge can arise on certain company re-organisations.

Technical tax changes

In addition, the government is publishing a small number of technical tax changes that need to be made to ensure legislation works as intended. These include measures relating to:

  • Capital Gains Tax: Relief for loans to traders extending the scope of the Capital Gains Tax relief in respect of loans to traders, so that it applies to loans made to traders located anywhere in the world and not just the United Kingdom.

  • Share loss relief – extending the scope of the Income Tax and Corporation Tax share loss relief, so that it applies to shares in companies carrying on a business anywhere in the world, and not just the United Kingdom.

Legislation with immediate or retrospective effect

The government has published legislation for the following measures that will have immediate or retrospective effect:

  • Deferred Corporation Tax payments on cross border transfers – this legislation will allow companies to defer payment of tax that arises on certain transactions with group companies in the European Economic Area. This is intended to provide certainty for UK business following a recent First-tier Tax Tribunal decision. The legislation will apply to corporation tax that becomes payable for accounting periods that end on or after 10 October 2018.

  • Scope clarification: lease accounting standards – minor amendments to clarify the scope of legislation on changes to lease accounting standards introduced in Finance Act 2019.

Previously announced policy changes

The government is also publishing legislation for the following policy changes announced earlier this year:

  • Windrush Compensation Scheme – payments will not be subject to income tax, capital gains tax or inheritance tax when made under the Windrush Compensation Scheme.

Future responses

The government previously consulted on proposals and subsequently draft legislation last year to reform penalty regimes for late filing and late payment across taxes. The government remains committed to these reforms. The timing and details of implementation will be announced at a future fiscal event.

As announced at Budget 2018, to tackle the hidden economy, the government is considering a tax registration check linked to renewal processes for some public sector licenses. This is known as ‘conditionality’. The timing of any change will be announced at a future fiscal event.

For other consultations, the government is continuing to consider the responses and will respond in due course.

Draft legislation is accompanied by a Tax Information and Impact Note (TIIN), an Explanatory Note (EN) and, where applicable, a summary of responses to consultation document. All publications can be found on the gov.uk website. The government’s tax consultation tracker has also been updated.

This statement has also been made in the House of Lords: HLWS1673
WS
Department for International Development
Made on: 11 July 2019
Made by: Baroness Sugg (Parliamentary Under-Secretary of State for International Development)
Lords

First Annual Procurement and Commercial Report

My Rt Hon Friend, the Secretary of State for International Development, has today made the following statement:

I have today published DFID’s first Annual Procurement and Commercial Report. This provides a summary of DFID’s procurement and commercial practice, complementing the information contained in the Department’s Annual Report and Accounts and meeting the commitment made at the time of DFID’s review of supplier practices in October 2017 to place more information in the public domain. I am placing copies of the report in the Libraries of the House.

The UK is an acknowledged world leader in the provision of development and humanitarian aid. Our aid budget acts not only in the interests of the world’s poorest, but also in Britain’s long term national interest.

Our global leadership in development requires continuing efforts to improve value for money, efficiency, innovation and effectiveness.

The report therefore sets out the progress we have made over the last two years in the introduction of commercial reforms to ensure the best value for taxpayer’s money and the maximum benefit for poor and vulnerable people across the world from our programmes. These reforms include the introduction of a comprehensive Code of Conduct for DFID’s supply partners, Strategic Relationship Management of our strategic partners, greater transparency of costs, fees and overheads in our funding agreements and measures to promote the engagement of Small and Medium Sized Enterprises in our supply chains.

We will continue to improve our commercial practice, publishing a Procurement and Commercial Report each year so that Parliament and the public can assure themselves directly that UK is being used effectively.

This statement has also been made in the House of Commons: HCWS1712
Expand all statements
Print selected
Showing 81-100 out of 3479
Results per page
Results per page 20 | 50 | 100