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1302932

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Alarms: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what income the exchequer receives from VAT on personal safety alarms.
tabling member constituency	Romsey and Southampton North
tabling member printed	Caroline Nokes
uin	169842
answer	answer is ministerial correction date of answer 24/03/2021 answer text <p>HMRC does not hold information on the amount of VAT collected from personal safety alarms. Businesses are not required to provide information at this level in their tax returns as this would impose an excessive administrative burden.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/03/2021 15:39:47 answering member 3991 label Biography information for Jesse Norman
tabling member	4048 label Biography information for Caroline Nokes

1302934

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Alarms: VAT
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 barriers to making personal safety alarms zero-rated for VAT.
tabling member constituency	Romsey and Southampton North
tabling member printed	Caroline Nokes
uin	169843
answer	answer is ministerial correction date of answer 24/03/2021 answer text Emergency alarm systems are standard-rated with exception to those that are designed to be operated by a disabled person which are Zero-rated enabling disabled persons to call for help in case of illness or injury.<p> </p><p>VAT raises significant revenue to be used for public spending, on services such as the health, defence, and education. The extension of the z/r would have to be considered in the context of £50bn of VAT relief requests that Government has received since the EU referendum.</p><p> </p><p>Extending the current VAT relief to all would come at a significant cost to the Exchequer, and there are no current plans to extend the scope of the relief already in place. However, the Government keeps all taxes under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/03/2021 15:38:24 answering member 3991 label Biography information for Jesse Norman
tabling member	4048 label Biography information for Caroline Nokes

1285003

registered interest
date	08/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Weddings: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of extending business rates exemptions and the temporary VAT reduction for businesses in the wedding industry to relieve the financial pressure on the sector resulting from the covid-19 outbreak.
tabling member constituency	Romsey and Southampton North
tabling member printed	Caroline Nokes
uin	150781
answer	answer is ministerial correction date of answer 16/02/2021 answer text <p>This year the Government has provided an unprecedented business rates holiday for eligible retail, hospitality and leisure properties due to the direct adverse effects of COVID-19, worth over £10 billion, and has frozen the business rates multiplier for all businesses for 2021-22.</p><p> </p><p>The temporary VAT reduced rate came into effect on 15 July 2020 and was initially scheduled to end on 12 January 2021. In order to continue supporting the cash flow and viability of over 150,000 businesses and to protect 2.4 million jobs, the Government extended the temporary reduced rate of VAT (five per cent) to goods and services supplied by the tourism and hospitality sectors until 31 March 2021. The Government continues to keep all taxes under review, and any tax decisions will be made at Budget.</p><p> </p><p>The Government has provided various schemes to support firms overall, including Coronavirus Business Interruption Loans, Bounce Back Loans, grants and VAT deferrals.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/02/2021 17:32:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4048 label Biography information for Caroline Nokes

1216769

registered interest
date	23/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Disguised Remuneration Loan Charge Review
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to bring forward legislative proposals to implement the recommendations contained in Sir Amyas Morse's Loan Charge review published in December 2019.
tabling member constituency	Romsey and Southampton North
tabling member printed	Caroline Nokes
uin	63317
answer	answer is ministerial correction date of answer 29/06/2020 answer text <p>Disguised Renumeration (DR) schemes seek to avoid tax by paying users their earnings in the form of loans, usually via an offshore trust, so that neither Income Tax nor National Insurance Contributions are paid on the income channelled through the scheme.</p><p> </p><p>The Loan Charge was designed to tackle DR tax avoidance schemes. The Independent Loan Charge Review led by Sir Amyas Morse assessed the impact of the policy on affected taxpayers and concluded that it was right for the Loan Charge to remain in force, and for the Government to seek to collect the tax due. However, the Review did also raise a number of concerns.</p><p> </p><p>The Government accepted all but one of the recommendations made by the Review. The Government is currently legislating to implement these changes to the Loan Charge in the Finance Bill.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 63318 question first answered 29/06/2020 16:47:12 answering member 3991 label Biography information for Jesse Norman
tabling member	4048 label Biography information for Caroline Nokes

1216770

registered interest
date	23/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether (a) income tax and (b) national insurance contributions have been deducted from income from loan schemes through third parties that were entered into before 9 December 2019.
tabling member constituency	Romsey and Southampton North
tabling member printed	Caroline Nokes
uin	63318
answer	answer is ministerial correction date of answer 29/06/2020 answer text <p>Disguised Renumeration (DR) schemes seek to avoid tax by paying users their earnings in the form of loans, usually via an offshore trust, so that neither Income Tax nor National Insurance Contributions are paid on the income channelled through the scheme.</p><p> </p><p>The Loan Charge was designed to tackle DR tax avoidance schemes. The Independent Loan Charge Review led by Sir Amyas Morse assessed the impact of the policy on affected taxpayers and concluded that it was right for the Loan Charge to remain in force, and for the Government to seek to collect the tax due. However, the Review did also raise a number of concerns.</p><p> </p><p>The Government accepted all but one of the recommendations made by the Review. The Government is currently legislating to implement these changes to the Loan Charge in the Finance Bill.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 63317 question first answered 29/06/2020 16:47:12 answering member 3991 label Biography information for Jesse Norman
tabling member	4048 label Biography information for Caroline Nokes

1156088

registered interest
date	24/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Electronic Government
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessments were undertaken on the negative effects on smaller, rural businesses of Making Tax Digital.
tabling member constituency	Romsey and Southampton North
tabling member printed	Caroline Nokes
uin	4989
answer	answer is ministerial correction date of answer 31/10/2019 answer text <p>By 24 October 2019 over 1.25 million businesses had joined the new MTD service and over 1.75 million VAT returns had been successfully submitted using MTD-compatible software.</p><p> </p><p>HM Revenue and Customs (HMRC) have worked with and taken feedback from stakeholders including Defra and the National Farmers’ Union, to help shape the design and to understand the impact of the MTD service. An assessment of the impact on smaller, rural businesses is included within the wider Impact Assessment.</p><p> </p><p>Broadband connectivity was presented as a particular challenge for some rural communities. The Government has committed more than £1 billion for the next generation of digital infrastructure, with the Chancellor recently announcing a £5 billion commitment to fund gigabit-capable (speeds of 1,000Mbps&gt;) deployment in the hardest to reach 20% of UK premises. This will close the digital divide and ensure rural areas are not left behind.</p><p> </p><p>Those that cannot go digital are already not required to join MTD.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 31/10/2019 15:59:24 answering member 3991 label Biography information for Jesse Norman
tabling member	4048 label Biography information for Caroline Nokes