DOCSLIB.ORG

Tax Dictionary D

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Tax Dictionary D Leach’s Tax Dictionary. Version 9 as at 5 June 2016. Page 1 Leach’s Tax Dictionary Provided by Tax Training Ltd. www.taxtrainingltd.co 020 8224 5695. October 2018 Please read the Preface and Fair Use Dealing. Neither the compiler nor the company can accept any liability for any loss occasioned by using this dictionary. © Robert Leach 2003-2018 and licensed to Tax Training Ltd. D D Tax code Special type of tax code used for PAYE. There are two tax codes of D0 and D1 (letter and number). D0 indicates that all the employee’s earnings are subject to 40%; D1 indicates that they are all subject to 50%. These codes are commonly used for second jobs of high earners. National insurance National insurance contribution letter for an employee contracted out in a COSRS pension scheme. This letter is not used from 6 April 2016. Council tax For council tax, the average value of property, thus: • in England, between £68,001 and £88,000 in 1993; • in Wales, between £73,001 and £100,000 from 1 April 2005, and between £51,001 and £66,000 before; • in Scotland, between £45,001 and £58,000 in 1993. Company cars The P11D code for (from 6 April 2011) all company cars that use diesel. Before 6 April 2011, the code only applied to cars that met Euro IV Standard. Those that did not had the code L. Vehicle excise duty Rate band for vehicles with emissions between 121 and 130 gm/km. Full Payment Supplement form Indicator in the “Number of hours worked” box that the employee works for at least 30 hours a week. Reason for lateness in submitting an FPS or EPS for a tax month The reason is that the payment is subject to class 1 national insurance but is taxed under P11D provisions. Final character in national insurance When national insurance was recorded on cards, this final character indicated Leach’s Tax Dictionary. Version 9 as at 5 June 2016. Page 2 that the card ran for a year from the first Monday in June. It is now a control character. Purchase tax From 1951, this was the median average price of goods under what was known as the Utility scheme. Goods became subject to tax only on the margin by which they exceeded the D figure in the D-system. This removed the blind spot. Purchase tax was abolished in 1973. Other (1) Roman numeral for 500. (2) Dunlop, Scottish law reports from 1838 to 1862. (3) In hexadecimal notation, the number 13. (4) Abbreviation: dalasi, currency of The Gambia. (5) In relation to residence nil rate band for inheritance tax, a person who has died (Inheritance Tax Act 1984 s8J as inserted by Finance (No 2) Act 2015 s9). (6) Number of days in a period, as used in the formula in Finance Act 2004 s237ZA(5) and in Corporation Tax Act 2010 s356N(13). (7) Difference between profits between two years in averaging calculation in the formula in Income Tax (Trading and Other Income) Act 2005 s223(4). (8) Amount of dividend income (Income Tax Act 2007 s13A). (9) Number of days in the post-employment notice period (Income Tax (Earnings and Pensions) Act 2003 s452D(3)). d (Old) penny. The letter is an abbreviation of denarius. It was used before decimal currency was adopted in 1971. The d was usually placed after the number so 6d meant six old pence, worth 2½p. DA Abbreviation: Algerian dinar. D/A Documents against acceptance. DAC (1) Abbreviation adopted for EU Council Directive 2011/16 on co-operation for tax enforcement. (2) In relation to corporation tax surcharge on banks, an abbreviation used in Corporation Tax Act 2010 s269DE(4). daddy month Colloquialism for the Swedish practice of allowing fathers one month’s paternity leave. The UK allows two weeks. The Liberal Democrats proposed a similar arrangement at their 2012 conference. dagger money Sum once paid to certain judges to buy weapons for their protection. Dail Eireann Lower house of parliament in the Republic of Ireland. daily average agreement Agreement between an employer and a worker engaged in unmeasured work to ensure compliance with national minimum wage (NMW) regulations. The agreement must be made before the work states. It is an estimate Leach’s Tax Dictionary. Version 9 as at 5 June 2016. Page 3 of how many hours the worker reasonably expects to work each day. The worker must be paid the NMW for those hours. daily change Change in the price of a share or other security from one day to the next. daily close Settled price at which a share or other security was traded at the end of the day. daily cover Material used to cover a waste disposal site at the end of each day to prevent nuisance from odour and wildlife. Material so used is not subject to landfill tax. daily default fine Fine that may be imposed on a company officer who is in default of certain provisions of company law (Companies Act 2006 s1125). daily grind Monotony of routines in life. daily gross takings Amount of daily income received by an organisation before any expenses have been paid. This is a figure which may be calculated by HMRC for the purposes of issuing a tax assessment, particularly when it believes that VAT has been understated. daily high Highest price reached by a share or security during a particular day. daily living component One of the elements of the social security benefit personal independence payment. The law for this component is in Welfare Reform Act 2012 s78. daily low Lowest price reached by a share or security during a particular day. Daily Official List (DOL) The daily record of all trades in shares and other securities on the London Stock Exchange. daily price limit Maximum amount by which a share or other security is permitted by an exchange to rise or fall before trading in that security is suspended. daily trading limit Limit that may be imposed on a trader’s transactions for one day. daily work record Log of tasks performed in one day by an individual employee. daimyo bond In Japan, bearer bond issued by supranational bodies. Dairy Farmers of Britain A UK milk co-operative owned by dairy farmers that was responsible for about 10% of all milk production in the UK. The co-operative bought milk directly from farmers which it either sold or converted in its factories to other dairy products. It went into receivership on 3 June 2009. HMRC provided particular guidance on the taxation of milk retentions and on other aspects of the insolvency. Leach’s Tax Dictionary. Version 9 as at 5 June 2016. Page 4 dais Part of a building which is raised to make it easier for a person speaking there to be seen and heard. Care should be used not to use this term for lectern, podium or rostrum. daisy chain (1) Series of transactions created to produce an allusion of trading volume. Such a chain is usually self-cancelling. (2) In USA, a certification process for euromarket transactions. daisywheel In older computer printers, a metal wheel where each spoke ends with a different character. The printer hits the end of the relevant spoke against a ribbon to print the character. daisywheel printer Computer printer which uses a daisywheel. Daiwa Leading Japanese company dealing in securities. dak Indian term meaning the mail or a letter. dakkenrast Obscure term for the feeling of being embarrassed on the loss of assets. dalasi Currency of Gambia. Dalmyo bond Type of Japanese bond that can be cleared in Europe. Dalton, Hugh Welsh Labour politician (1887-1962) who was Chancellor of the Exchequer from 27 July 1945 to 13 November 1947. He nationalised the Bank of England. He was obliged to resign after an off-the-cuff remark about his Budget was printed in an evening paper before he had finished his speech. He was later exonerated. dam For capital allowances, this is specifically excluded from the scope of plant and machinery (Capital Allowances Act 2001 s22(1) List B). damages Money paid in compensation from a legal claim, such as for breach of contract. In Scots law, “a sum of money awarded by a court as compensation for a wrong or injury” (Judiciary of Scotland website glossary). Generally, damages are regarded as compensation and are therefore not taxable. Interest on damages was held to be taxable income in the case Westminster Bank Ltd v Riches [1947] 28 TC 159. The tax treatment of such payment by a business is discussed in the Inspectors’ Manual at BIM 42951. damnosa haereditas Latin: an inheritance of debts. damnum absque injuria Latin: loss without wrong. Loss or damage for which there is no legal remedy. A modern example is Smith v Scott [1973]. Leach’s Tax Dictionary. Version 9 as at 5 June 2016. Page 5 damnum sentit dominus Latin: the lord suffers the damage. The legal principle that loss falls on the owner. damnum sine injuria esse potest Latin: loss without injury. An example is when someone loses trade to a competitor. damtique Old term that refers to someone who is entirely trusting of the tax authorities. DAN Deferment Approval Number. This is a unique reference number issued to a trader by the Central Deferment Office (part of HMRC) to identify the trader's duty deferment account. dancer A dancer may retire on a personal pension at the age of 35, provided: • the person had the right by 5 April 2006, • the right was unqualified in that it needed no other person to consent, • the right was set out in the governing documentation of the pension scheme by 10 December 2003.
Load more

Recommended publications
  • Meeting Carbon Budgets – 2014 Progress Report to Parliament Committee on Climate Change July 2014 |
    Meeting Carbon Budgets Meeting Carbon Meeting Carbon Budgets – 2014 Progress Report to Parliament Committee on Climate Change July 2014 | 2014 Progress Report Parliament 2014 Progress to Committee on Climate Change 7 Holbein Place London SW1W 8NR www.theccc.org.uk @theCCCuk | Committee on Climate Change July 2014 on Climate Committee Meeting Carbon Budgets – 2014 Progress Report to Parliament Committee on Climate Change July 2014 Presented to Parliament pursuant to section 36(1) and 36(2) of the Climate Change Act 2008 Meeting Carbon Budgets | 2014 Progress Report to Parliament | Committee on Climate Change Preface The Committee on Climate Change (the Committee) is an independent statutory body which was established under the Climate Change Act (2008) to advise UK and devolved administration governments on setting and meeting carbon budgets, and preparing for climate change. Setting carbon budgets In December 2008 we published our first report, ‘Building a low-carbon economy – the UK’s contribution to tackling climate change’, containing our advice on the level of the first three carbon budgets and the 2050 target. This advice was accepted by the Government and legislated by Parliament in May 2009. In December 2010, we set out our advice on the fourth carbon budget, covering the period 2023-27, as required under Section 4 of the Climate Change Act. The fourth carbon budget was legislated in June 2011 at the level that we recommended. In April 2013 we published advice on reducing the UK’s carbon footprint and managing competitiveness risks. In November and December 2013 we published, in two parts, our review of the fourth carbon budget, as required under Section 22 of the Climate Change Act, as an input to the Government’s decision in 2014.
    [Show full text]
  • 2008 Renewable Energy Data Book, July 2009
    Energy Efficiency & Renewable Energy JULY 2009 2008 Renewable Energy Data Book Acknowledgments This report was produced by Rachel Gelman and Steve Hockett, edited by Michelle Kubik, and designed by Stacy Buchanan of the National Renewable Energy Laboratory (NREL). We greatly appreciate the input and reviews received from Jacques Beaudry-Losique, Sunita Satyapal, and Jesse Johnson of the U.S. Department of Energy; and Robert Remick, Fort Felker, Doug Arent, Nate Blair, and Selya Price of NREL. Photo on front page courtesy of NASA © 2009 U.S. Department of Energy Key Findings • Although renewable energy (excluding hydropower) is a relatively small portion of total energy supply both globally and in the United States, renewable energy installations in both the world and in the United States have nearly tripled between 2000 and 2008. • Including hydropower, renewable energy represents nearly 11% of total installed capacity and more than 9% of total generation in the United States in 2008. Installed renewable energy capacity (including hydropower) is 119 gigawatts (GW). Not including hydropower, 2008 renewable electricity installed capacity has reached about 42 GW in the United States. • In the United States, growth in sectors such as wind and solar photovoltaics (PV) signify an ongoing shift in the composition of our electricity supply. In 2008, cumulative wind capacity increased by 51% and cumulative solar PV capacity grew 44% from the previous year. Key Findings, continued • Worldwide, wind energy is the fastest growing renewable energy technology—between 2000 and 2008, wind energy generation worldwide increased by a factor of almost 7. The United States experienced even more dramatic growth, as installed wind energy capacity increased almost 10 times between 2000 and 2008.
    [Show full text]
  • Annex B Glossary and Acronyms
    Annex B Glossary and Acronyms Anthracite Within this publication, anthracite is coal classified as such by UK coal producers and importers of coal. Typically it has a high heat content making it particularly suitable for certain industrial processes and for use as a domestic fuel. Associated Gas Natural gas found in association with crude oil in a reservoir, either dissolved in the oil or as a cap above the oil. Autogeneration Generation of electricity by companies whose main business is not electricity generation, the electricity being produced mainly for that company’s own use. Aviation spirit A light hydrocarbon oil product used to power piston-engined aircraft power units. Aviation turbine fuel The main aviation fuel used for powering aviation gas-turbine power units (jet aircraft engine). Backflows These are finished or semi-finished products, which are returned from final consumers to refineries for processing, blending or sale. They are usually by-products of petrochemical manufacturing. BEIS Department for Business, Energy and Industrial Strategy Benzole A colourless liquid, flammable, aromatic hydrocarbon by-product of the iron and steel making process. It is used as a solvent in the manufacture of styrenes and phenols but is also used as a constituent of motor fuel. BETTA British Electricity Trading and Transmission Arrangements (BETTA) refer to changes to electricity generation, distribution and supply licences. On 1 April 2005, the England and Wales trading arrangements were extended to Scotland by the British Electricity Trading and Transmission Arrangements creating a single GB market for trading of wholesale electricity, with common arrangements for access to and use of GB transmission system.
    [Show full text]
  • Hooked on Oil: Breaking the Habit with a Windfall
    Hooked on oil: breaking the habit with a windfall tax The UK Exchequer’s dependence on fossil fuel income P the world’s largest and most experienced independent conservation organisation; P a truly global network, working in more than 90 countries; P a challenging, constructive, science-based organisation that addresses issues from the survival of species and habitats to climate change, sustainable business and environmental education; P a charity dependent upon its five million supporters worldwide – some two-thirds of our income derives from individual donations. P an organisation that makes a difference nef is an independent think-and-do tank that inspires and demonstrates real economic well-being. We aim to improve quality of life by promoting innovative solutions that challenge mainstream thinking on economic, environmental and social issues. We work in partnership and put people and the planet first. nef (the new economics foundation) is a registered charity founded in 1986 by the leaders of The Other Economic Summit (TOES), which forced issues such as international debt onto the agenda of the G7/G* summit meetings. It has taken a lead in helping establish new coalitions and organisations such as the Jubilee 2000 debt campaign; the Ethical Trading Initiative; the UK Social Investment Forum; and new ways to measure social and economic well-being. Hooked on oil: breaking the habit with a windfall tax The UK Exchequer’s dependence on fossil fuel income – a briefing from nef (the new economics foundation) for WWF Contents Executive summary
    [Show full text]
  • Green Taxation in China: a Possible Consolidated Transport Fuel Tax to Promote Clean Air?
    Fordham Environmental Law Review Volume 21, Number 2 2010 Article 5 Green Taxation in China: A Possible Consolidated Transport Fuel Tax to Promote Clean Air? Xu Yan∗ ∗Fordham University School of Law Copyright c 2010 by the authors. Fordham Environmental Law Review is produced by The Berkeley Electronic Press (bepress). http://ir.lawnet.fordham.edu/elr GREEN TAXATION IN CHINA: A POSSIBLE CONSOLIDATED TRANSPORT FUEL TAX TO PROMOTE CLEAN AIR? Xu Yan * I. INTRODUCTION In the 1960s, due to rapid industrial development, a series of grave environmental accidents occurred in a number of countries.' Man- made environmental harms, such as dangerous water and air pollution, destruction and depletion of irreplaceable resources, have posed a major threat to the existence and development of mankind.2 * Post-doctoral Fellow, Faculty of Law, The University of Hong Kong (HKU). The author would like to thank Professor Richard Cullen for his helpful comments. An earlier draft of this paper was presented at the Green Taxation Conference held by the Taxation Law Research Programme (of the HKU Faculty of Law's Asian Institute of International Financial Law) in January, 2010. Papers presented at the Conference will be published, in due course, as a book by Edward Elgar. The author also would like to thank the participants at the Conference for their comments. 1. See, e.g., Neil Gunningham, Environment Law, Regulation and Governance: Shifting Architectures, 21 J. ENVTL. L. 179, 182 (2009) (noting that America saw several environmental disasters in the 1960s, in particular oil spills in California, and the Cuyahoga River fire in 1969 (in Ohio)); Michael C.
    [Show full text]
  • Whole of Government Accounts 2016-17
    Whole of Government Accounts Government of Whole Whole of Government Accounts: year ended 31 March 2017 June 2018 HC 1091 June 2018 Whole of Government Accounts: year ended 31 March 2017 Presented to the House of Commons pursuant to section 11 of the Government Resources and Accounts Act 2000 Ordered by the House of Commons to be printed on 28 June 2018 HC 1091 June 2018 © Crown copyright 2018 This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is available at www.gov.uk/government/publications Any enquiries regarding this publication should be sent to us at [email protected] ISBN 978-1-5286-0568-7 CCS0618905468 06/18 Printed on paper containing 75% recycled fibre content minimum Printed in the UK by the APS Group on behalf of the Controller of Her Majesty’s Stationery Office Contents Chapter 1 Overview and performance analysis 3 Overview 3 Report on assets and liabilities 15 Report on income and expenditure 37 Other key matters 49 EU withdrawal 54 Events since 31 March 2017 55 Chapter 2 Statement of Accounting Officer's responsibilities 57 Chapter 3 Governance statement 59 Scope of Accounting Officer’s responsibility 59 The WGA governance framework 60 Improvements in preparing WGA 60 How WGA is being used 61 Review of effectiveness
    [Show full text]
  • Islay Tidal Energy Project
    REQUEST FOR SCOPING OPINION BY DP MARINE ENERGY LIMITED in respect of ISLAY TIDAL ENERGY PROJECT Environmental Impact Assessment Scoping Report May 2009 Submitted by DP Marine Energy Ltd Registered Office: Mill House, Buttevant, Co Cork, Ireland Registered in Ireland No 456838 Directors Maureen De Pietro and Simon De Pietro Tel: (+353) (0) 2223955 Fax: (+353) (0) 2223027 e-mail: [email protected] web: www.dpenergy.com ISLAY TIDAL ENERGY FARM – SCOPING DOCUMENT Table of Contents: 1.0 Introduction 1 1.1 Scope and Method Proposal 1 1.2 Legislation and Guidance 2 1.2.1 Legislation 2 1.2.1.1 Electricity Act 1989 – Section 36 2 1.2.1.2 Food and Environmental Protection Act 1985 – Section 5 2 1.2.1.3 Coastal Protection Act 1949 – Section 34 2 1.2.1.4 Marine Works (Environmental Impact Assessment) Regulations 2007 2 1.2.1.5 Water Environment and Water Services (Scotland) Act 2003 3 1.2.2 Guidance 3 2.0 Project Description 4 2.1 Site Description 4 2.1.1 Location and Scale 4 2.1.2. Navigation 4 2.1.3. Water Depths 4 2.1.4. Resource 4 2.1.5 Environmental Constraints 4 2.2 Proposed Development 5 2.2.1 Tidal Farm – Outline Development Strategy 5 2.2.1.1 Fundamental Criteria 5 2.2.1.2 Technology Options 5 2.2.1.3 Technology Neutral Approach - Purpose 5 2.2.1.4 Technology Neutral Approach – Effect on the EIA 6 2.2.1.5 Islay Technology Approach 7 2.2.2 Tidal Farm – Islay Strategy 7 2.2.2.1 Phase 1 – Approximately 7.5MW Installed Capacity 8 2.2.2.2 Phase 2 - Approximately 50MW Installed Capacity 8 2.2.2.3 Phase 3 – Approximately 400MW Installed
    [Show full text]
  • Digest of United Kingdom Energy Statistics 2020
    DIGEST OF UNITED KINGDOM ENERGY STATISTICS 2020 This publication is available from: www.gov.uk/government/collections/digest-of-uk-energy- statistics-dukes If you need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use. This is a National Statistics publication The United Kingdom Statistics Authority has designated these statistics as National Statistics, in accordance with the Statistics and Registration Service Act 2007 and signifying compliance with the UK Statistics Authority: Code of Practice for Statistics. The continued designation of these statistics as National Statistics was confirmed in September 2018 following a compliance check by the Office for Statistics Regulation. The statistics last underwent a full assessment against the Code of Practice in June 2014. Designation can be broadly interpreted to mean that the statistics: • meet identified user needs • are well explained and readily accessible • are produced according to sound methods, and • are managed impartially and objectively in the public interest Once statistics have been designated as National Statistics it is a statutory requirement that the Code of Practice shall continue to be observed. © Crown copyright 2020 This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: [email protected]. Where we have identified any third-party copyright information you will need to obtain permission from the copyright holders concerned.
    [Show full text]
  • The United Kingdom 2002 Review INTERNATIONAL ENERGY AGENCY
    INTERNATIONAL ENERGY AGENCY Energy Policies of IEA Countries The United Kingdom 2002 Review INTERNATIONAL ENERGY AGENCY Energy Policies of IEA Countries The United Kingdom 2002 Review INTERNATIONAL ENERGY AGENCY ORGANISATION FOR 9, rue de la Fédération, ECONOMIC CO-OPERATION 75739 Paris, cedex 15, France AND DEVELOPMENT The International Energy Agency (IEA) is an Pursuant to Article 1 of the Convention signed in Paris autonomous body which was established in November on 14th December 1960, and which came into force 1974 within the framework of the Organisation for on 30th September 1961, the Organisation for Economic Co-operation and Development (OECD) to Economic Co-operation and Development (OECD) shall implement an international energy programme. promote policies designed: It carries out a comprehensive programme of energy co- • to achieve the highest sustainable economic growth operation among twenty-six* of the OECD’s thirty and employment and a rising standard of living in Member countries. The basic aims of the IEA are: Member countries, while maintaining financial stability, and thus to contribute to the development • to maintain and improve systems for coping with oil of the world economy; supply disruptions; • to contribute to sound economic expansion in • to promote rational energy policies in a global Member as well as non-member countries in the context through co-operative relations with non- process of economic development; and member countries, industry and international organisations; • to contribute to the expansion
    [Show full text]
  • P Ace P Nt Flet Ic =Lr
    p ace p nt flet Ic =lr OIL SHALE 0 COAL 0 OIL SANDS 0 NATURAL GAS VOLUME 30- NUMBER 4- DECEMBER 1993 QUARTERLY Tell Ertl Repository r Lakes Library :::o:'zco School of M.Es ®THE PACE CONSULTANTS INC. Reg. U.S. Pot, OFF. Pace Synthetic Fuels Report is published by The Pace Consultants Inc., as a multi-client service and Is intended for the sole use of the clients or organizations affiliated with clients by virtue of a relationship equivalent to 51 percent or gieater ownership. Pace Synthetic Fuels Report Is protected by the copyright laws of the United States; reproduction of any part of the publication requires the express permission of The Pace Con- sultants Inc. The Pace Consultants Inc., has provided energy consulting and engineering services since 1955. The company's experience includes resource evalua- tion, process development and design, systems planning, marketing studies, licensor comparisons, environmental planning, and economic analysis. The Synthetic Fuels Analysis group prepares a variety of periodic and other reports analyzing developments in the energy field. THE PACE CONSULTANTS INC. SYNTHETIC FUELS ANALYSIS MANAGING EDITOR Jerry E. Sinor Pt Office Box 649 Niwot, Colorado 80544 (303) 652-2632 BUSINESS MANAGER Ronald I. Gist Post Office Box 53473 Houston, Texas 77052 (713) 669-8800 Telex: 77-4350 CONTENTS HIGHLIGHTS A-i I. GENERAL GOVERNMENT DOE Fossil Energy Budget Realigned for 1994 1-1 U.S. DOE and Russian Federation to Cooperate in Fossil Energy 1-2 ECONOMICS MITRE Estimates Synthetic Transport Fuels to Cost $36 Per Barrel 1-3 TECHNOLOGY Hot Gas Cleanup Studied for Biomass Gasificatiop 1-6 INTERNAI1ONAL Methanol Tested as Turbine Fuel in Japan 1-9 1(3CC Project in the United Kingdom Could Use Both Orimulsion and Coal 1-9 RESOURCE U.S.
    [Show full text]
  • Building Zero Carbon – the Case for Action
    FEBRUARY 2014 Building Zero Carbon – the case for action Examining the case for action on Zero Carbon Non Domestic Buildings summary CAMPAIGN FOR A SUSTAINABLE BUILT ENVIRONMENT © 2013 UK Green Building Council Registered charity number 1135153 CONTENTS Executive Summary 2 1. Introduction 9 2. Building Regulations: one of many influences on energy in the built environment 10 3. The opportunity and potential of Building Regulations 13 4. Revisiting the Regulatory Impact Assessment 22 5. Technical aspects of the zero carbon definition 25 7. Getting to Zero Carbon 2019 32 8. Conclusions and recommendations 34 1 Building Zero Carbon – the case for action www.ukgbc.org EXECUTIVE SUMMARY INTRODUCTION The UK-GBC Zero Carbon Non Domestic Task Group was formed to help define and build support for an ambitious definition of 'Zero Carbon' for non-domestic buildings that works for industry. The Task Group believes there is a very strong economic case for establishing a robust definition of zero carbon for non-domestic buildings as soon as possible. The industry stands ready to invest in innovation and skills to meet higher standards, but the lack of detail on policy implementation means that current efforts are fragmented and disparate, creating inefficiencies and the loss of global export opportunities. Current Policy Status The Coalition Government has expressed its support for the 2019 zero carbon target for non domestic buildings.1 While we know now what the uplift will be for Part L 2013 (a 9 per cent aggregate improvement over 2010), we still do not have clarity on the parameters of the zero carbon definition for non- domestic, or what the uplift in Part L will be in 2016, 2019 and beyond.
    [Show full text]
  • House of Commons Official Report Parliamentary
    Wednesday Volume 596 27 May 2015 No. 6 HOUSE OF COMMONS OFFICIAL REPORT PARLIAMENTARY DEBATES (HANSARD) Wednesday 27 May 2015 £5·00 © Parliamentary Copyright House of Commons 2015 This publication may be reproduced under the terms of the Open Parliament licence, which is published at www.parliament.uk/site-information/copyright/. Chronology of The Parliamentary Debates The Parliamentary History contains all that can be collected of the Legislative History of this country from the Conquest to the close of the XVIIIth Century (1803), 36 vols. The chief sources whence these Debates are derived are the Constitutional History, 24 vols.; Sir Simonds D’Ewes’ Journal; Debates of the Commons in 1620 and 1621; Chandler and Timberland’s Debates, 22 vols.; Grey’s Debates of the Commons, from 1667 to 1694, 10 vols.; Almons Debates, 24 vols.; Debrett’s Debates, 63 vols.; The Hardwicke Papers; Debates in Parliament by Dr. Johnson, &c. &c. THE PARLIAMENTARY DEBATES commenced with the year 1803, and the contents are set forth in the following Chronological Table:— HISTORY (EIGHTH PARLIAMENT) CONQUEST TO 34 GEO. II.—1066 to 1760 Vol. 16 ..........................7 GEO. IV. ...........1826 Vol.1to15.1Will.Ito34Geo.II — 17 ..........................8 — ...........1827 1066-1760 — 18 & 19..................9 — ...........1828 REIGN OF GEO. III.—1760 to 1820 — 20—21 .................10 — ...........1829 Vol. 15 to 35. Geo. III to 40 Geo. III. — 22 to 25 ...............11 — ...........1830 1760—1800 Third Series PARLIAMENTS OF UNITED KINGDOM OF REIGN OF WILLIAM IV. —1830 to 1837 GREAT BRITAIN AND IRELAND (NINTH PARLIAMENT) (FIRST PARLIAMENT) Vol. 1 to 3.....................1 WILL. IV. .......1830-1 Vol.
    [Show full text]