Taxation

Local Government Finance Act 2012

United Kingdom · UK Parliament · 19 December 2011

FISCAL INCENTIVES FOR ENERGY EFFICIENCY

United Kingdom · UK Parliament · 14 December 2011

That this House welcomes the recommendation by the Environmental Audit Committee in its July 2011 report Budget 2011 and Environmental Taxes that `the Government should consider providing tax incentives, such as a council tax rebate or stamp duty discount, in next year's Budget to support the take-up of the Green Deal'; further welcomes too the commitment in Budget 2011 to `act to incentivise take-up of the Green Deal before it is introduced in 2012'; notes that the existing reduced rate offive per cent. VAT for energy-saving products excludes energy efficient boilers and windows and passive flue gas heat recovery systems; is concerned that the Landlords' Energy Saving Allowance (LESA) is claimed by less than 0.2 per cent. of UK landlords; therefore calls on the Government to introduce in Budget 2012 a package of fiscal incentives to encourage householders and landlords to install energy efficiency measures, to include afive per cent. VAT rate on all flue heat recovery installations and alsoon `A' rated boilers and `B' rated windows installed by Green Deal-accredited installers, a stamp duty rebate for purchasers making energy efficiency improvements to their home and an extended and increased LESA to incentivise early improvements in the private rented sector before the introduction of the minimum energy efficiency standard; and further calls for an early consultation on a revised system of Council Tax banding that reflects the energy efficiency rating of properties, accompanied by mechanisms to enable low income households to make improvements at low or no cost.

Tax Refunds Regulation (Review) Bill

United Kingdom · UK Parliament · 7 December 2011

A Bill to require the Chancellor of the Exchequer to commission a review of the timelines with which tax refunds owed to taxpayers by Her Majesty’s Revenue and Customs are made; as part of that review to consider the merits of making such refunds payable on the day they are calculated and applying interest and penalties to such refunds 30 days after they are payable; and for connected purposes

European Union Act 2011 (Amendment) Bill

United Kingdom · UK Parliament · 7 September 2011

A Bill to apply the terms of the European Union Act 2011 such as to require approval by Act of Parliament and by referendum of provisions for creating a fiscal union or economic governance within the Eurozone.

Finance Act 2011

United Kingdom · UK Parliament · 29 March 2011

A Bill to Grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.

European Union (Exemption from Value Added Tax Regulation) Bill

United Kingdom · UK Parliament · 24 March 2011

A Bill to make provision for the United Kingdom to set Value Added Tax rates without regard to the rules set by the European Union

Tax and Financial Transparency Bill

United Kingdom · UK Parliament · 17 March 2011

A Bill to require the Secretary of State to take steps to require banks, corporations and trusts to provide information on their status, income arising and tax payments made in each jurisdiction in which they operate; and for connected purposes.

Charitable Healthcare Providers (Value Added Tax Relief) Bill

United Kingdom · UK Parliament · 8 March 2011

A Bill to provide for charitable healthcare providers taking on new responsibilities from the National Health Service to be able to recover value added tax on the same non-business supplies as the NHS in respect of those responsibilities; and for connected purposes.

Medical Insurance (Pensioner Tax Relief) Bill

United Kingdom · UK Parliament · 2 March 2011

A Bill to provide for tax relief on medical insurance premiums for people above a certain age; and for connected purposes

Welfare Reform Act 2012

United Kingdom · UK Parliament · 16 February 2011

A Bill to make provision for universal credit and personal independence payment; to make other provision about social security and tax credits; to make provision about the functions of the registration service, child support maintenance and the use of jobcentres; and for connected purposes.