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1311620
registered interest false more like this
date less than 2021-04-22more like thismore than 2021-04-22
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxation: Domicil more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how many (a) individuals and (b) organisations made representations to his Department on the change to the Statutory Residence Test announced on 9 April 2020. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 186020 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-27more like thismore than 2021-04-27
answer text <p>At the start of the pandemic, HMT and HMRC received a large number of requests for easements, all of which were considered, resulting in more than 80 COVID-19 related easements and exemptions being introduced to support businesses and individuals since March 2020, with many of these still in place.</p><p> </p><p>The Government took a principled approach to changing the rules for the Statutory Residence Test so that any individual within certain critical sectors working on COVID-19 related activity would have benefited from the exemption.</p><p> </p><p>For further details, please see the statement published by the Prime Minister’s office on 23 April:<br> https://www.gov.uk/government/news/information-relating-to-the-ventilator-challenge-and-the-statutory-residence-test</p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
grouped question UIN 186024 more like this
question first answered
less than 2021-04-27T14:40:26.423Zmore like thismore than 2021-04-27T14:40:26.423Z
answering member
3991
label Biography information for Jesse Norman remove filter
tabling member
4657
label Biography information for Anneliese Dodds remove filter
1311621
registered interest false more like this
date less than 2021-04-22more like thismore than 2021-04-22
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxation: Domicil more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether his Department has made an estimate of the number of people who have been affected by the change to the Statutory Residence Test announced on the 9 April 2020 in the (a) 2019-20 and (b) 2020-21 financial years. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 186021 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-27more like thismore than 2021-04-27
answer text <p>COVID-19 measures and guidance related to the Statutory Residence Test (SRT) have been estimated to have a negligible cost to the exchequer. This is because they will in most cases preserve what an individual's tax residence determination would be in the absence of COVID-19.</p><p> </p><p>The number of individuals affected by the change is expected to be small.</p><p> </p><p>Further information is available in the corresponding Tax Information and Impact Note on GOV.UK:</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/895361/Statutory_Residence_Test.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/895361/Statutory_Residence_Test.pdf</a></p><p> </p><p> </p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
grouped question UIN 186022 more like this
question first answered
less than 2021-04-27T14:42:40.953Zmore like thismore than 2021-04-27T14:42:40.953Z
answering member
3991
label Biography information for Jesse Norman remove filter
tabling member
4657
label Biography information for Anneliese Dodds remove filter
1311622
registered interest false more like this
date less than 2021-04-22more like thismore than 2021-04-22
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxation: Domicil more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the effect on revenue to the Exchequer of the change to the Statutory Residence Test announced on 9 April 2020 in the (a) 2019-20 and (b) 2020-21 financial years. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 186022 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-27more like thismore than 2021-04-27
answer text <p>COVID-19 measures and guidance related to the Statutory Residence Test (SRT) have been estimated to have a negligible cost to the exchequer. This is because they will in most cases preserve what an individual's tax residence determination would be in the absence of COVID-19.</p><p> </p><p>The number of individuals affected by the change is expected to be small.</p><p> </p><p>Further information is available in the corresponding Tax Information and Impact Note on GOV.UK:</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/895361/Statutory_Residence_Test.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/895361/Statutory_Residence_Test.pdf</a></p><p> </p><p> </p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
grouped question UIN 186021 more like this
question first answered
less than 2021-04-27T14:42:41.017Zmore like thismore than 2021-04-27T14:42:41.017Z
answering member
3991
label Biography information for Jesse Norman remove filter
tabling member
4657
label Biography information for Anneliese Dodds remove filter
1311625
registered interest false more like this
date less than 2021-04-22more like thismore than 2021-04-22
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxation: Domicil more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, if he will publish the communication between (a) himself and his Department, (b) the Prime Minister and (c) the Prime Minister’s Office on the changes to the Statutory Residence Test announced on 9 April 2020. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 186024 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-27more like thismore than 2021-04-27
answer text <p>At the start of the pandemic, HMT and HMRC received a large number of requests for easements, all of which were considered, resulting in more than 80 COVID-19 related easements and exemptions being introduced to support businesses and individuals since March 2020, with many of these still in place.</p><p> </p><p>The Government took a principled approach to changing the rules for the Statutory Residence Test so that any individual within certain critical sectors working on COVID-19 related activity would have benefited from the exemption.</p><p> </p><p>For further details, please see the statement published by the Prime Minister’s office on 23 April:<br> https://www.gov.uk/government/news/information-relating-to-the-ventilator-challenge-and-the-statutory-residence-test</p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
grouped question UIN 186020 more like this
question first answered
less than 2021-04-27T14:40:26.47Zmore like thismore than 2021-04-27T14:40:26.47Z
answering member
3991
label Biography information for Jesse Norman remove filter
tabling member
4657
label Biography information for Anneliese Dodds remove filter
1306637
registered interest false more like this
date less than 2021-03-25more like thismore than 2021-03-25
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Business Rates: Tax Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what official data on the effects of the pandemic on different sectors will be used to distribute business rates relief announced on 25 March 2021, and if he will place a copy of that data in the Library. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 176021 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-13more like thismore than 2021-04-13
answer text <p>The Government has announced a £1.5bn pot of additional business rates relief for businesses affected by the COVID-19 pandemic that are not eligible for the retail, hospitality and leisure business rates holiday. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p> </p><p>Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to MCC provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.</p><p><strong> </strong></p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
grouped question UIN 176022 more like this
question first answered
less than 2021-04-13T14:18:36.867Zmore like thismore than 2021-04-13T14:18:36.867Z
answering member
3991
label Biography information for Jesse Norman remove filter
tabling member
4657
label Biography information for Anneliese Dodds remove filter
1306638
registered interest false more like this
date less than 2021-03-25more like thismore than 2021-03-25
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Business Rates: Tax Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, with reference to the news story, Business rates relief boosted with new £1.5 billion pot, published on 25 March 2021, what the planned timescale is for local authorities to set up local relief schemes to distribute business rates relief. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 176022 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-13more like thismore than 2021-04-13
answer text <p>The Government has announced a £1.5bn pot of additional business rates relief for businesses affected by the COVID-19 pandemic that are not eligible for the retail, hospitality and leisure business rates holiday. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p> </p><p>Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to MCC provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.</p><p><strong> </strong></p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
grouped question UIN 176021 more like this
question first answered
less than 2021-04-13T14:18:36.93Zmore like thismore than 2021-04-13T14:18:36.93Z
answering member
3991
label Biography information for Jesse Norman remove filter
tabling member
4657
label Biography information for Anneliese Dodds remove filter
1306639
registered interest false more like this
date less than 2021-03-25more like thismore than 2021-03-25
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Business Rates: Tax Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, with reference to the news story, Business rates relief boosted with new £1.5 billion pot, published on 25 March 2021, how many of the 170,000 claims for material change in circumstances have been successful. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 176023 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-13more like thismore than 2021-04-13
answer text <p>None of the Material Change of Circumstances (MCC) cases relating to Covid-19 restrictions has been settled by the Valuation Office Agency (VOA). All cases were still within the statutory time limits for resolving cases under the Check Challenge Appeal legislation.</p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
question first answered
less than 2021-04-13T14:16:42.903Zmore like thismore than 2021-04-13T14:16:42.903Z
answering member
3991
label Biography information for Jesse Norman remove filter
tabling member
4657
label Biography information for Anneliese Dodds remove filter
1302893
registered interest false more like this
date less than 2021-03-16more like thismore than 2021-03-16
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tax Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what estimate his Department has made of the cost to the public purse of non-structural tax reliefs in (a) 2018-19 and (b) 2019-20; and if he will place a copy of those estimates in the Library. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 169951 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-03-22more like thismore than 2021-03-22
answer text <p>Information on the costs of reliefs is available on GOV.UK: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>. These statistics, published annually by HMRC, contain estimates of the costs of non-structural tax reliefs. The estimates reflect the total amount by which users benefit from each relief and not the gain to the Exchequer should the relief be removed. Some reliefs are uncosted, usually due to data limitations.</p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
question first answered
less than 2021-03-22T11:25:24.227Zmore like thismore than 2021-03-22T11:25:24.227Z
answering member
3991
label Biography information for Jesse Norman remove filter
tabling member
4657
label Biography information for Anneliese Dodds remove filter
1302895
registered interest false more like this
date less than 2021-03-16more like thismore than 2021-03-16
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Equipment: Capital Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, if his Department will publish guidance on which plant and machinery is eligible for the super deduction capital allowances announced in Budget 2021, including any lists of eligible assets that have been prepared by his Department. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 169952 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-03-22more like thismore than 2021-03-22
answer text <p>Most tangible capital assets used in the course of a business are considered plant and machinery. HMRC publish more detail in the capital allowances manual, available at: <a href="https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual" target="_blank">https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual</a>.</p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
question first answered
less than 2021-03-22T11:49:38.897Zmore like thismore than 2021-03-22T11:49:38.897Z
answering member
3991
label Biography information for Jesse Norman remove filter
tabling member
4657
label Biography information for Anneliese Dodds remove filter
1302514
registered interest false more like this
date less than 2021-03-15more like thismore than 2021-03-15
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Capital Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what estimate his Department has made of the total value of planned capital investment that will be brought forward into the two-year eligibility period for super-deduction from future financial years. more like this
tabling member constituency Oxford East more like this
tabling member printed
Anneliese Dodds more like this
uin 169022 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-03-18more like thismore than 2021-03-18
answer text <p>The OBR provides independent scrutiny of Budget measures (and considers HM Treasury analysis as part of this process). The OBR has said that, at its peak in the financial year 2022-23, the super-deduction will bring forward 10% of business investment with a value of £20bn.</p><p> </p><p>The economic impacts of the super-deduction are incorporated in the OBR’s forecasts contained within its Economic and Fiscal Outlook, which is available online.</p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
question first answered
less than 2021-03-18T11:55:45.653Zmore like thismore than 2021-03-18T11:55:45.653Z
answering member
3991
label Biography information for Jesse Norman remove filter
tabling member
4657
label Biography information for Anneliese Dodds remove filter