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1149204

registered interest
date	15/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Entrepreneurs' Relief
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the objectives of the Entrepreneur Relief scheme are; and what assessment his Department has made as to whether those objectives are being met.
tabling member constituency	Scunthorpe
tabling member printed	Nic Dakin
uin	537
answer	answer is ministerial correction date of answer 23/10/2019 answer text <p>The objective of Entrepreneurs’ Relief (ER) is to promote enterprise by offering a reduced rate of tax to individuals who have contributed to the creation and growth of a business.</p><p> </p><p>The Government continues to monitor the effectiveness of ER. HMRC’s most recent evaluation was published in December 2017, and is available <a href="https://www.gov.uk/government/publications/capital-gains-tax-entrepreneurs-relief-behaviours-and-motivations" target="_blank">here</a>. The Government has no current plans to abolish ER, but keeps all taxes and reliefs under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 538 539 question first answered 23/10/2019 15:00:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4056 label Biography information for Nic Dakin

1149205

registered interest
date	15/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Entrepreneurs' Relief
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of the (a) effect and (b) cost effectiveness of the Entrepreneur Relief scheme on incentivising investment in business.
tabling member constituency	Scunthorpe
tabling member printed	Nic Dakin
uin	538
answer	answer is ministerial correction date of answer 23/10/2019 answer text <p>The objective of Entrepreneurs’ Relief (ER) is to promote enterprise by offering a reduced rate of tax to individuals who have contributed to the creation and growth of a business.</p><p> </p><p>The Government continues to monitor the effectiveness of ER. HMRC’s most recent evaluation was published in December 2017, and is available <a href="https://www.gov.uk/government/publications/capital-gains-tax-entrepreneurs-relief-behaviours-and-motivations" target="_blank">here</a>. The Government has no current plans to abolish ER, but keeps all taxes and reliefs under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 537 539 question first answered 23/10/2019 15:00:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4056 label Biography information for Nic Dakin

1149206

registered interest
date	15/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Entrepreneurs' Relief
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of the Association of Accounting Technicians' proposal for the Government to abolish Entrepreneurs Relief and invest the £3 billion saving in initiatives or reliefs that encourage business start-ups or scale-up activity.
tabling member constituency	Scunthorpe
tabling member printed	Nic Dakin
uin	539
answer	answer is ministerial correction date of answer 23/10/2019 answer text <p>The objective of Entrepreneurs’ Relief (ER) is to promote enterprise by offering a reduced rate of tax to individuals who have contributed to the creation and growth of a business.</p><p> </p><p>The Government continues to monitor the effectiveness of ER. HMRC’s most recent evaluation was published in December 2017, and is available <a href="https://www.gov.uk/government/publications/capital-gains-tax-entrepreneurs-relief-behaviours-and-motivations" target="_blank">here</a>. The Government has no current plans to abolish ER, but keeps all taxes and reliefs under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 537 538 question first answered 23/10/2019 15:00:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4056 label Biography information for Nic Dakin

1149409

registered interest
date	15/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Football Pools: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of reducing pool betting duty to 10 per cent.
tabling member constituency	Shipley
tabling member printed	Philip Davies
uin	487
answer	answer is ministerial correction date of answer 22/10/2019 answer text <p>No recent estimate has been made. Reducing Pool Betting Duty to 10% is likely to have a negligible effect on the Football Pools, but could put revenue at risk particularly through incentivising switching of products from fixed odds bets to pooled bets.</p><p> </p><p>HM Treasury however keeps all taxes under active review.</p> answering member constituency Middlesbrough South and East Cleveland answering member printed Mr Simon Clarke question first answered 22/10/2019 12:44:30 answering member 4655 label Biography information for Sir Simon Clarke
tabling member	1565 label Biography information for Sir Philip Davies

1149470

registered interest
date	15/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps the Government has taken to evaluate the potential effect of IR35 on the economic viability of businesses that rely on (a) seasonal and (b) demand-driven workforces.
tabling member constituency	Huddersfield
tabling member printed	Mr Barry Sheerman
uin	450
answer	answer is ministerial correction date of answer 23/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform, and HM Revenue and Customs (HMRC) have published guidance and are delivering an education and support programme to help customers prepare.</p><p> </p><p>On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the costs to business and individuals, and the economic impact of the off-payroll reform. This can be found here:</p><p><a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/10/2019 14:57:46 answering member 3991 label Biography information for Jesse Norman
tabling member	411 label Biography information for Mr Barry Sheerman

1149473

registered interest
date	15/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department has taken to ensure that SMEs are adequately prepared for IR35.
tabling member constituency	Huddersfield
tabling member printed	Mr Barry Sheerman
uin	452
answer	answer is ministerial correction date of answer 23/10/2019 answer text <p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from 6 April 2020, giving businesses time to prepare. The Government consulted widely on the proposed extension of the reform to all sectors, including over summer 2018 and spring 2019. Having listened to concerns, the Government announced the changes be introduced from April 2020 for medium and large-sized organisations only.</p><p> </p><p>The Government has worked closely with external stakeholders to ensure that they are ready for these changes, providing targeted support for companies to help them implement these changes. HM Revenue and Customs (HMRC) continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service to help them make decisions on the employment status for tax purposes of their workers.</p><p> </p><p>In addition, HMRC have set up dedicated teams to provide education and guidance to all businesses affected by the reforms. This support will include one-to-one support for 2,000 of the UK’s biggest employers and direct communications to around 15,000 medium-sized businesses.</p><p> </p><p>HMRC have produced guidance for customers affected by the rule changes, which can be found on GOV.UK:</p><p><strong><a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></strong></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/10/2019 15:03:08 answering member 3991 label Biography information for Jesse Norman
tabling member	411 label Biography information for Mr Barry Sheerman

1149492

registered interest
date	15/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Speed 2 Line and Public Expenditure
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the (a) expenditure on High Speed Rail 2 and (b) Scottish Barnett Consequential allocation was in each year since 2010.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	742
answer	answer is ministerial correction date of answer 23/10/2019 answer text <p>There has been a total spend up to 31 March 2019 of £7.4bn made up of HS2 Ltd spend and spend by the Department for Transport on HS2 Land and Property. The profile of this spend is set out in the table below. These numbers have been taken from Departmental accounts and exclude £0.6bn incurred by HS2 Ltd to date on construction VAT.</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Total spend on HS2 excluding construction VAT (£m)</p></td></tr><tr><td><p>2009-10</p></td><td><p>9.5</p></td></tr><tr><td><p>2010-11</p></td><td><p>14.6</p></td></tr><tr><td><p>2011-12</p></td><td><p>34.2</p></td></tr><tr><td><p>2012-13</p></td><td><p>182.8</p></td></tr><tr><td><p>2013-14</p></td><td><p>207.9</p></td></tr><tr><td><p>2014-15</p></td><td><p>185.2</p></td></tr><tr><td><p>2015-16</p></td><td><p>348.9</p></td></tr><tr><td><p>2016-17</p></td><td><p>1,466.5</p></td></tr><tr><td><p>2017-18</p></td><td><p>2,767.2</p></td></tr><tr><td><p>2018-19</p></td><td><p>2,191.4</p></td></tr><tr><td><p>Total</p></td><td><p>7,408.2</p></td></tr></tbody></table><p> </p><p>As set out in HM Treasury’s Statement of Funding Policy, the Barnett formula is generally applied at departmental level at Spending Reviews/Rounds and at programme level at fiscal events. Since 2010, HS2 has received all its funding through the Department for Transport’s settlements at Spending Reviews/Rounds where Barnett has been applied at departmental level. The spending on HS2 is not therefore associated with specific Barnett consequentials.</p><p> </p><p>HM Treasury’s Spending Review/Round documents set out the block grant funding for the Scottish Government. Documents relating to SR10, SR13, SR15 and SR19 can be found on the gov.uk website.</p><p> </p><p>Following UK Government decisions at Spending Round 2019, the Scottish Government benefitted from an increase of over £1.2bn in the Barnett-based block grant, which will increase to £34.4bn in 2020-21.</p> answering member constituency Richmond (Yorks) answering member printed Rishi Sunak question first answered 23/10/2019 14:18:15 answering member 4483 label Biography information for Rishi Sunak
tabling member	4470 label Biography information for Alan Brown