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1459004

registered interest
date	20/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Research: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the statement on page 31 of the Spring Statement that the definition of R&D for tax reliefs will be expanded by clarifying that pure mathematics is a qualifying cost and that the Government will legislate so that expenditure on overseas R&D activities can still qualify, what assessment has been made of the financial implications of that matter; and what the rationale was for that decision.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	156449
answer	answer is ministerial correction date of answer 25/04/2022 answer text <p>The Government recognises that pure mathematics research underpins wider R&amp;D expenditure. It is therefore right that expenditure on mathematical research should be considered as qualifying expenditure for tax reliefs. This reform will support sectors where the UK has a comparative advantage such as AI, quantum computing, and robotics, while also supporting sectors such as manufacturing and design. The Government believes this reform will have negligible effects on the public finances.</p><p> </p><p>There has been a rise in claims for tax credits in recent years, but these have not doubled in the period between 2018-19 and 2019-20. In 2019-20, 82,950 companies submitted claims, of which 9,675 were for R&amp;D expenditure credit (RDEC) and 76,225 were for the small or medium-sized enterprise (SME) scheme. This compared to 71,760 claims in the previous year, of which 8,725 were for RDEC and 65,480 were for the SME scheme. Regional analysis into the location of where the R&amp;D takes place does not exist, as only the locations of companies’ registered offices are recorded.</p><p> </p><p>The Government is currently undertaking a review of R&amp;D tax reliefs, to ensure the UK remains a competitive location for cutting edge research, that the reliefs continue to be fit for purpose, and that taxpayer money is effectively targeted. The review is also considering reasons for why the cost of support for both schemes has increased substantially in recent years. As announced at Spring Statement 2022, the Government will consider further reforms ahead of the Autumn.</p><p> </p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 156450 question first answered 25/04/2022 16:47:30 answering member 4517 label Biography information for Lucy Frazer
tabling member	4124 label Biography information for Chi Onwurah

1459005

registered interest
date	20/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Research: Tax Allowances
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 factors that contributed to the doubling of R&D tax credit claims in 2019-2020 when compared to 2018-2019; and in which regions that increase occurred.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	156450
answer	answer is ministerial correction date of answer 25/04/2022 answer text <p>The Government recognises that pure mathematics research underpins wider R&amp;D expenditure. It is therefore right that expenditure on mathematical research should be considered as qualifying expenditure for tax reliefs. This reform will support sectors where the UK has a comparative advantage such as AI, quantum computing, and robotics, while also supporting sectors such as manufacturing and design. The Government believes this reform will have negligible effects on the public finances.</p><p> </p><p>There has been a rise in claims for tax credits in recent years, but these have not doubled in the period between 2018-19 and 2019-20. In 2019-20, 82,950 companies submitted claims, of which 9,675 were for R&amp;D expenditure credit (RDEC) and 76,225 were for the small or medium-sized enterprise (SME) scheme. This compared to 71,760 claims in the previous year, of which 8,725 were for RDEC and 65,480 were for the SME scheme. Regional analysis into the location of where the R&amp;D takes place does not exist, as only the locations of companies’ registered offices are recorded.</p><p> </p><p>The Government is currently undertaking a review of R&amp;D tax reliefs, to ensure the UK remains a competitive location for cutting edge research, that the reliefs continue to be fit for purpose, and that taxpayer money is effectively targeted. The review is also considering reasons for why the cost of support for both schemes has increased substantially in recent years. As announced at Spring Statement 2022, the Government will consider further reforms ahead of the Autumn.</p><p> </p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 156449 question first answered 25/04/2022 16:47:30 answering member 4517 label Biography information for Lucy Frazer
tabling member	4124 label Biography information for Chi Onwurah

1458603

registered interest
date	19/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Research: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the report entitled The management of tax expenditures, published by the NAO on 14 February 2020, Session 2019-20, HC46, if he will make an assessment of the reasons that R&D expenditure credit was largely claimed by large companies.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	155736
answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>The Government offers two separate R&amp;D tax reliefs: the Research and Development Expenditure Credit (RDEC) and an additional corporation tax deduction for Small and Medium-sized enterprises (SMEs).</p><p> </p><p>Smaller companies generally claim for their R&amp;D costs under the SME scheme, rather than RDEC, since the rates of relief under that scheme are more generous. In 2019-20, 76,225 SMEs claimed under that scheme, ten times more claims than a decade earlier. A company qualifies for the SME scheme if it has less than 500 employees with either an annual turnover under €100 million or a balance sheet under €86 million.</p><p> </p><p>Large companies can claim RDEC for costs incurred on R&amp;D projects. RDEC replaced the large company scheme in April 2016. SMEs can also claim RDEC where they are performing R&amp;D under contract from another company or where they have received a grant or subsidy for their R&amp;D project.</p><p> </p><p>The Government is currently undertaking a review of R&amp;D tax reliefs. The objectives of the review are to ensure the UK remains a competitive location for cutting edge research, that the reliefs continue to be fit for purpose, and that taxpayer money is effectively targeted.</p><p> </p><p>This review is considering reasons for why the cost of support for both the SME and RDEC schemes has increased substantially in recent years. The Government is concerned about abuse in the schemes and set out a comprehensive list of plans to tackle abuse of the R&amp;D tax reliefs in November 2021.</p><p> </p><p>The Government is continuing the review on R&amp;D tax credits and will consider further reforms ahead of the Autumn.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 155737 155738 155740 question first answered 26/04/2022 15:30:41 answering member 4517 label Biography information for Lucy Frazer
tabling member	4124 label Biography information for Chi Onwurah

1458604

registered interest
date	19/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Research: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the report entitled The management of tax expenditures, published by the NAO on 14 February 2020, Session 2019-20, HC46, if he will make an assessment of the reasons for medium and small-scale companies not claiming the R&D expenditure credits they are entitled to.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	155737
answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>The Government offers two separate R&amp;D tax reliefs: the Research and Development Expenditure Credit (RDEC) and an additional corporation tax deduction for Small and Medium-sized enterprises (SMEs).</p><p> </p><p>Smaller companies generally claim for their R&amp;D costs under the SME scheme, rather than RDEC, since the rates of relief under that scheme are more generous. In 2019-20, 76,225 SMEs claimed under that scheme, ten times more claims than a decade earlier. A company qualifies for the SME scheme if it has less than 500 employees with either an annual turnover under €100 million or a balance sheet under €86 million.</p><p> </p><p>Large companies can claim RDEC for costs incurred on R&amp;D projects. RDEC replaced the large company scheme in April 2016. SMEs can also claim RDEC where they are performing R&amp;D under contract from another company or where they have received a grant or subsidy for their R&amp;D project.</p><p> </p><p>The Government is currently undertaking a review of R&amp;D tax reliefs. The objectives of the review are to ensure the UK remains a competitive location for cutting edge research, that the reliefs continue to be fit for purpose, and that taxpayer money is effectively targeted.</p><p> </p><p>This review is considering reasons for why the cost of support for both the SME and RDEC schemes has increased substantially in recent years. The Government is concerned about abuse in the schemes and set out a comprehensive list of plans to tackle abuse of the R&amp;D tax reliefs in November 2021.</p><p> </p><p>The Government is continuing the review on R&amp;D tax credits and will consider further reforms ahead of the Autumn.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 155736 155738 155740 question first answered 26/04/2022 15:30:41 answering member 4517 label Biography information for Lucy Frazer
tabling member	4124 label Biography information for Chi Onwurah

1458605

registered interest
date	19/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Research: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the report entitled The management of tax expenditures, published by the NAO on 14 February 2020, Session 2019-20, HC46, what recent discussions he has had with the Secretary of State for Business, Energy and Industrial Strategy on reducing the level of R&D tax relief abuse.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	155738
answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>The Government offers two separate R&amp;D tax reliefs: the Research and Development Expenditure Credit (RDEC) and an additional corporation tax deduction for Small and Medium-sized enterprises (SMEs).</p><p> </p><p>Smaller companies generally claim for their R&amp;D costs under the SME scheme, rather than RDEC, since the rates of relief under that scheme are more generous. In 2019-20, 76,225 SMEs claimed under that scheme, ten times more claims than a decade earlier. A company qualifies for the SME scheme if it has less than 500 employees with either an annual turnover under €100 million or a balance sheet under €86 million.</p><p> </p><p>Large companies can claim RDEC for costs incurred on R&amp;D projects. RDEC replaced the large company scheme in April 2016. SMEs can also claim RDEC where they are performing R&amp;D under contract from another company or where they have received a grant or subsidy for their R&amp;D project.</p><p> </p><p>The Government is currently undertaking a review of R&amp;D tax reliefs. The objectives of the review are to ensure the UK remains a competitive location for cutting edge research, that the reliefs continue to be fit for purpose, and that taxpayer money is effectively targeted.</p><p> </p><p>This review is considering reasons for why the cost of support for both the SME and RDEC schemes has increased substantially in recent years. The Government is concerned about abuse in the schemes and set out a comprehensive list of plans to tackle abuse of the R&amp;D tax reliefs in November 2021.</p><p> </p><p>The Government is continuing the review on R&amp;D tax credits and will consider further reforms ahead of the Autumn.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 155736 155737 155740 question first answered 26/04/2022 15:30:41 answering member 4517 label Biography information for Lucy Frazer
tabling member	4124 label Biography information for Chi Onwurah

1458606

registered interest
date	19/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the report entitled The management of tax expenditures, published by the NAO on 14 February 2020, Session 2019-20, HC46, whether data on tax revenue lost through abuse and error for all tax expenditures is being gathered by HMRC and analysed to help prevent potential future abuses; and what steps he plans to take to ensure HMRC staff are fully trained on tackling those potential abuses and errors.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	155739
answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>HMRC has developed a detailed programme to understand the costs of tax reliefs and expenditures. They publish statistics on tax reliefs annually. HMRC have been developing the content of those statistics over the past 2 years, in line with Public Accounts Committee and National Audit Office recommendations. In the latest December 2021 publication, they published cost estimates for 220 out of 300 non-structural reliefs, up from 111 in Autumn 2019.</p><p> </p><p>HMRC estimates the tax gap, which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. The UK tax gap is estimated to be 5.2 per cent of total theoretical tax liabilities (£34.8 billion) in the tax year 2019-20. Non-compliance with tax reliefs and expenditures contributes to the overall tax gap estimates. However, HMRC does not make a disaggregated estimate of the tax gap for tax reliefs and expenditures. HMRC’s tax gap estimates are official statistics produced in accordance with the UK Statistics Authority’s Code of Practice for Statistics.</p><p> </p><p>HMRC undertakes a wide range of compliance activity to collect or protect revenue as part of the commitment to narrow the tax gap. This includes collaborative compliance activity across specialist teams trained in tackling avoidance, evasion, and criminal attack. They have developed a professionalism programme with focused training, leading to increased criminal and civil fraud investigations.</p><p>HMRC already has well established training schemes for its caseworkers, which include:</p><ul><li>The flagship Tax Specialist Programme, an intensive 3-year graduate-level programme equipping staff with the skills and knowledge needed for the most challenging compliance work.</li><li>An 18-month programme for all other caseworkers managing tax compliance, which incorporates foundation skills and dedicated training ‘routeways’ for different tax regimes, consolidated by specialist on-the-job training within compliance teams. HMRC has also recently established a dedicated Central Training Unit (CTU) to embed compliance professional standards consistently from Day 1 for new recruits; the CTU is currently training over 3,000 new recruits.</li><li>HMRC’s Fraud Investigation Service tackles the most serious fraud and organised criminal attacks against the Exchequer, using both criminal and civil investigations. Those officers who are authorised to undertake criminal investigations receive accredited training that reflects the standards expected within the Criminal Justice System.</li></ul> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 26/04/2022 15:33:07 answering member 4517 label Biography information for Lucy Frazer
tabling member	4124 label Biography information for Chi Onwurah

1458607

registered interest
date	19/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the report entitled The management of tax expenditures, published by the NAO on 14 February 2020, Session 2019-20, HC46, if he will make an assessment of the reasons that costs exceeded forecasts by 50 percent or more for (a) R&D and (b) other expenditure credit.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	155740
answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>The Government offers two separate R&amp;D tax reliefs: the Research and Development Expenditure Credit (RDEC) and an additional corporation tax deduction for Small and Medium-sized enterprises (SMEs).</p><p> </p><p>Smaller companies generally claim for their R&amp;D costs under the SME scheme, rather than RDEC, since the rates of relief under that scheme are more generous. In 2019-20, 76,225 SMEs claimed under that scheme, ten times more claims than a decade earlier. A company qualifies for the SME scheme if it has less than 500 employees with either an annual turnover under €100 million or a balance sheet under €86 million.</p><p> </p><p>Large companies can claim RDEC for costs incurred on R&amp;D projects. RDEC replaced the large company scheme in April 2016. SMEs can also claim RDEC where they are performing R&amp;D under contract from another company or where they have received a grant or subsidy for their R&amp;D project.</p><p> </p><p>The Government is currently undertaking a review of R&amp;D tax reliefs. The objectives of the review are to ensure the UK remains a competitive location for cutting edge research, that the reliefs continue to be fit for purpose, and that taxpayer money is effectively targeted.</p><p> </p><p>This review is considering reasons for why the cost of support for both the SME and RDEC schemes has increased substantially in recent years. The Government is concerned about abuse in the schemes and set out a comprehensive list of plans to tackle abuse of the R&amp;D tax reliefs in November 2021.</p><p> </p><p>The Government is continuing the review on R&amp;D tax credits and will consider further reforms ahead of the Autumn.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 155736 155737 155738 question first answered 26/04/2022 15:30:41 answering member 4517 label Biography information for Lucy Frazer
tabling member	4124 label Biography information for Chi Onwurah

1439442

registered interest
date	09/03/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Transport: Freight
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant the Answer of 9 March 2022 to Question 132251 on Transport: Freight, what steps HRMC takes a declarant does not provide the transport costs on their declaration.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	137304
answer	answer is ministerial correction date of answer 14/03/2022 answer text <p>If mandatory fields of a declaration are not completed, HMRC’s import and export declaration system will generate a notification that further information is required. Declarations will not be cleared until the required fields have been completed by the declarant in accordance with the system rules. HMRC will not estimate transport costs.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 14/03/2022 17:49:43 answering member 4517 label Biography information for Lucy Frazer
tabling member	4124 label Biography information for Chi Onwurah

1437571

registered interest
date	02/03/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus: Quarantine
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what financial support the Government is providing to extremely clinically vulnerable people who continue to shield and (a) are unable to seek employment and (b) are not in receipt of benefits because of the earnings of another household member.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	133170
answer	answer is ministerial correction date of answer 07/03/2022 answer text <p>The successful rollout of the vaccination programme and the emergence of proven treatments, along with our improved understanding of the virus and the clinical risks it poses, means that those previously classed as clinically extremely vulnerable (CEV) are no longer advised to shield. Most people who were previously identified as CEV respond well to the vaccine and should follow the same guidance as the general public on staying safe and preventing the spread of COVID-19: <a href="https://gbr01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fguidance%2Fcovid-19-coronavirus-restrictions-what-you-can-and-cannot-do&amp;data=04%7C01%7CBethany.Douce%40hmtreasury.gov.uk%7C95b66cf383fa4f8c2a7108da0042f00c%7Ced1644c505e049e6bc39fcf7ac51c18c%7C0%7C0%7C637822584727711699%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&amp;sdata=%2FQIEEp2xkyOrhpsc2zU6%2BfPe9hIRu5T4wawvlSudd1U%3D&amp;reserved=0" target="_blank">https://www.gov.uk/guidance/covid-19-coronavirus-restrictions-what-you-can-and-cannot-do</a>. Those identified as CEV may also receive additional advice from their health professional.</p><p>The Government has provided separate guidance for the smaller number of people whose immune system means they remain at higher risk: <a href="https://gbr01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fcovid-19-guidance-for-people-whose-immune-system-means-they-are-at-higher-risk%2Fcovid-19-guidance-for-people-whose-immune-system-means-they-are-at-higher-risk&amp;data=04%7C01%7CBethany.Douce%40hmtreasury.gov.uk%7C95b66cf383fa4f8c2a7108da0042f00c%7Ced1644c505e049e6bc39fcf7ac51c18c%7C0%7C0%7C637822584727711699%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&amp;sdata=lpkkf%2BOHiYIuA5A8oAdBMU%2F1XhZTeOT%2Bqkxl%2BXTBpM0%3D&amp;reserved=0" target="_blank">www.gov.uk/government/publications/covid-19-guidance-for-people-whose-immune-system-means-they-are-at-higher-risk/covid-19-guidance-for-people-whose-immune-system-means-they-are-at-higher-risk</a>.</p><p>Many individuals who were previously identified as CEV will have a disability or long-term health condition, meaning that they may be entitled to non-means tested disability benefits. Personal Independence Payment (PIP) is the Government’s primary means of supporting working age adults with the extra costs arising from long-term ill health and disability. PIP is paid regardless of household income and irrespective of whether someone is in work. The Government will spend over £12.2 billion to support 2.1 million working age people on PIP in 2021-22.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 07/03/2022 16:08:14 answering member 4517 label Biography information for Lucy Frazer
tabling member	4124 label Biography information for Chi Onwurah

1436921

registered interest
date	01/03/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Transport: Freight
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 February 2022 to Question 115901, what estimate is made of the cost of transport when it is not declared on the customs form, in the context of the cost of transport being required as part of the valuation of the goods for the purposes of VAT and other duties.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	132251
answer	answer is ministerial correction date of answer 09/03/2022 answer text <p>Transport costs are a commercial matter between the carrier and their customers. HMRC will not estimate transport costs. It is the responsibility of the declarant to provide the transport costs on their declaration, in accordance with valuation provisions in the Customs (Import Duty) (EU Exit) Regulations 2018.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 09/03/2022 15:01:19 answering member 4517 label Biography information for Lucy Frazer
tabling member	4124 label Biography information for Chi Onwurah