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1126814

registered interest
date	15/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to Answer of 29 April 2019 to Question 247155 on Multinational Companies: Taxation; for what reason Jersey, Guernsey and the Isle of Man were not included in the list of countries with a full tax treaty with the UK; and whether these jurisdictions will be covered by the offshore receipts in respect of intangible property rule.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	254875
answer	answer is ministerial correction date of answer 20/05/2019 answer text <p>The scope of the legislation “Offshore Receipts in respect of Intangible Property” is limited to territories with which the UK does not have a full tax treaty. A “full treaty territory” is defined in the legislation as a treaty containing a non-discrimination provision. A non-discrimination provision is defined by reference to nationals of a state. Jersey, Guernsey and the Isle of Man are not “states”, they are territories for which the UK is responsible and so cannot meet that condition.</p><p> </p><p>It follows that the Crown Dependencies are within scope of the legislation. The government has committed to respecting its international obligations in respect of this measure. As such the provisions of the relevant treaties will apply to any arrangements involving the Crown Dependencies that are subject to the legislation, and the UK will provide for treaty relief where applicable.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 20/05/2019 14:38:35 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1126865

registered interest
date	15/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Public Sector: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, which public sector organisations HMRC have identified as engaging in paying workers through disguised renumeration schemes.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	254876
answer	answer is ministerial correction date of answer 20/05/2019 answer text HMRC is unable to provide information on specific taxpayers due to its legal obligation to uphold taxpayer confidentiality. HMRC is committed to tackling tax avoidance at all levels across all organisations, including public bodies. It works closely with public bodies to support them with their tax affairs and ensure they pay the right amount.<p> </p><p>It is possible for individuals to use disguised remuneration tax avoidance schemes without the participation or knowledge of the entity that engages them. Individuals, working for public bodies, identified in the course of HMRC’s compliance work as using a tax avoidance scheme would be investigated in the same way as any other scheme user.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 20/05/2019 14:43:04 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1126956

registered interest
date	15/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Construction: Payment Methods
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the annual cost to the public purse of the cash-in-hand economy in the private domestic repair, maintenance and improvement sector in the construction industry.
tabling member constituency	Morecambe and Lunesdale
tabling member printed	David Morris
uin	254820
answer	answer is ministerial correction date of answer 20/05/2019 answer text <p>HMRC does not measure how much of the tax gap is specifically linked to cash. Cash plays a part in supporting the hidden economy and evasion. These behaviours consistently account for roughly 25% of the tax gap.</p><p> </p><p>If anyone is aware of instances of a business or employer using cash to evade tax they can report this to HMRC; online or by phone.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 20/05/2019 14:45:23 answering member 3935 label Biography information for Mel Stride
tabling member	4135 label Biography information for David Morris

1126484

registered interest
date	14/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Non-domestic Rates: Valuation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the average time taken by the Valuation Office Agency is to complete a business rateable value check.
tabling member constituency	Bradford South
tabling member printed	Judith Cummins
uin	254212
answer	answer is ministerial correction date of answer 20/05/2019 answer text <p>Since the Check, Challenge, Appeal system was introduced, the Valuation Office Agency (VOA) has received 82,300 Checks, 87% of which have been resolved. The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017 allow for up to 12 months to complete a Check unless an extension is agreed. If an extension is not agreed the customer has the right to progress to Challenge. Some cases are more complex than others and this can affect the time taken to resolve them.</p><p> </p><p>As at 31 March 2019, the average time taken by the VOA to complete a Check is 54 calendar days.</p><p> </p><p>Of the Checks outstanding;</p><p>(a) 1,504 have been outstanding for more than three months;</p><p>(b) 757 have been outstanding for more than six months; and</p><p>(c) Fewer than five have been outstanding for over 12 months. Statistical disclosure guidelines mean the precise figure is too small to publish.</p><p> </p><p>Details of the longest time taken to complete a Check cannot be provided due to the possibility of breaching disclosure guidelines.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 254213 254214 question first answered 20/05/2019 14:51:57 answering member 3935 label Biography information for Mel Stride
tabling member	4391 label Biography information for Judith Cummins

1126485

registered interest
date	14/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Non-domestic Rates: Valuation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many business rateable value checks made by the Valuation Office Agency have been outstanding for more than (a) three, (b) six and (c) 12 months.
tabling member constituency	Bradford South
tabling member printed	Judith Cummins
uin	254213
answer	answer is ministerial correction date of answer 20/05/2019 answer text <p>Since the Check, Challenge, Appeal system was introduced, the Valuation Office Agency (VOA) has received 82,300 Checks, 87% of which have been resolved. The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017 allow for up to 12 months to complete a Check unless an extension is agreed. If an extension is not agreed the customer has the right to progress to Challenge. Some cases are more complex than others and this can affect the time taken to resolve them.</p><p> </p><p>As at 31 March 2019, the average time taken by the VOA to complete a Check is 54 calendar days.</p><p> </p><p>Of the Checks outstanding;</p><p>(a) 1,504 have been outstanding for more than three months;</p><p>(b) 757 have been outstanding for more than six months; and</p><p>(c) Fewer than five have been outstanding for over 12 months. Statistical disclosure guidelines mean the precise figure is too small to publish.</p><p> </p><p>Details of the longest time taken to complete a Check cannot be provided due to the possibility of breaching disclosure guidelines.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 254212 254214 question first answered 20/05/2019 14:51:57 answering member 3935 label Biography information for Mel Stride
tabling member	4391 label Biography information for Judith Cummins

1126486

registered interest
date	14/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Non-domestic Rates: Valuation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the longest time taken by the Valuation Office Agency was to complete a business rateable value check in the last 12 months.
tabling member constituency	Bradford South
tabling member printed	Judith Cummins
uin	254214
answer	answer is ministerial correction date of answer 20/05/2019 answer text <p>Since the Check, Challenge, Appeal system was introduced, the Valuation Office Agency (VOA) has received 82,300 Checks, 87% of which have been resolved. The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017 allow for up to 12 months to complete a Check unless an extension is agreed. If an extension is not agreed the customer has the right to progress to Challenge. Some cases are more complex than others and this can affect the time taken to resolve them.</p><p> </p><p>As at 31 March 2019, the average time taken by the VOA to complete a Check is 54 calendar days.</p><p> </p><p>Of the Checks outstanding;</p><p>(a) 1,504 have been outstanding for more than three months;</p><p>(b) 757 have been outstanding for more than six months; and</p><p>(c) Fewer than five have been outstanding for over 12 months. Statistical disclosure guidelines mean the precise figure is too small to publish.</p><p> </p><p>Details of the longest time taken to complete a Check cannot be provided due to the possibility of breaching disclosure guidelines.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 254212 254213 question first answered 20/05/2019 14:51:57 answering member 3935 label Biography information for Mel Stride
tabling member	4391 label Biography information for Judith Cummins

1126530

registered interest
date	14/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: Tax Yields
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the amount of tax revenue accrued was from UK small businesses in 2017-18.
tabling member constituency	Haltemprice and Howden
tabling member printed	Mr David Davis
uin	254129
answer	answer is ministerial correction date of answer 22/05/2019 answer text <p>Total tax revenue accrued from micro and small sized businesses combined was estimated to be approximately £120 billion in 2016/17. An estimate for 2017/18 will not become available until Autumn 2019.</p><p> </p><p>The estimate given includes Self-Assessment Income Tax and Class 4 National Insurance Contributions (NICs), Corporation Tax, VAT, and Pay As You Earn Income Tax and Class 1 NICs. The definition of micro and small sized businesses used is consistent with the EU definition where possible. HMRC works to collect tax due under UK law from all businesses, regardless of size, in the most cost effective way.</p><p> </p><p>The government has also taken a number of steps which benefit small businesses through the tax system. Since Budget 2016 the government has announced reductions to business rates worth more than £13bn over the next five years. NICs bills are also reduced by up to £3,000 for over one million employers, and the UK is also highly competitive, with the lowest overall corporation tax rate in the G20 at 19%. The rate is legislated to fall further to 17% in 2020.</p><p> </p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 22/05/2019 10:54:08 answering member 3935 label Biography information for Mel Stride
tabling member	373 label Biography information for Sir David Davis

1126608

registered interest
date	14/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT Zero Rating
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the amendment to the EU VAT Directive agreed in October 2018, whether there is any impediment preventing the UK from zero-rating VAT on e-publications.
tabling member constituency	St Austell and Newquay
tabling member printed	Steve Double
uin	254223
answer	answer is ministerial correction date of answer 22/05/2019 answer text <p>Following changes to the EU Value Added Tax (VAT) Directive which took effect in December 2018, Member States may equalise the VAT treatment of physical publications and e-publications.</p><p> </p><p>The Government keeps all taxes under review, including VAT on e-publications.</p><p> </p><p>Any amendments to the UK VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 254224 question first answered 22/05/2019 11:04:16 answering member 3935 label Biography information for Mel Stride
tabling member	4452 label Biography information for Steve Double

1126609

registered interest
date	14/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT Zero Rating
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reasons ebooks are not zero-rated to protect the accessibility of knowledge.
tabling member constituency	St Austell and Newquay
tabling member printed	Steve Double
uin	254224
answer	answer is ministerial correction date of answer 22/05/2019 answer text <p>Following changes to the EU Value Added Tax (VAT) Directive which took effect in December 2018, Member States may equalise the VAT treatment of physical publications and e-publications.</p><p> </p><p>The Government keeps all taxes under review, including VAT on e-publications.</p><p> </p><p>Any amendments to the UK VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 254223 question first answered 22/05/2019 11:04:16 answering member 3935 label Biography information for Mel Stride
tabling member	4452 label Biography information for Steve Double

1126029

registered interest
date	13/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Assistance Animals: Food
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reasons VAT will be charged on food for assistance and therapy dogs.
tabling member constituency	Newcastle-under-Lyme
tabling member printed	Paul Farrelly
uin	253520
answer	answer is ministerial correction date of answer 16/05/2019 answer text <p>The sale of food that is formulated and held out for sale exclusively for working dogs, which includes assistance and therapy dogs, is zero rated. The VAT rules in this area are long-standing and have not changed.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 16/05/2019 13:30:33 answering member 3935 label Biography information for Mel Stride
tabling member	1436 label Biography information for Paul Farrelly