Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed question first answered answering member label
tabling member	label

Search

1714781

registered interest
date	29/04/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax: Agriculture
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 potential impact of deferring eligibility for Agricultural Property Relief for all environmental land management schemes on the estates of (a) landowners and (b) farmers who will die prior to 6 April 2025.
tabling member constituency	North Shropshire
tabling member printed	Helen Morgan
uin	24166
answer	answer is ministerial correction date of answer 02/05/2024 answer text <p>Spring Budget 2024 announced that the government will introduce legislation to extend the existing scope of agricultural property relief from 6 April 2025 to land managed under an environmental agreement with, or on behalf of, the UK government, Devolved Administrations, public bodies, local authorities, or approved responsible bodies.</p><p> </p><p>The date of implementation is consistent with the normal tax-policy making process and with previous changes to the inheritance tax system.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 02/05/2024 11:39:42 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4934 label Biography information for Helen Morgan

1714782

registered interest
date	29/04/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment
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 potential impact of Basis Period Reform on the availability of accounting resources for (a) sole traders and (b) partnerships.
tabling member constituency	North Shropshire
tabling member printed	Helen Morgan
uin	24167
answer	answer is ministerial correction date of answer 02/05/2024 answer text <p>Basis period reform is an important simplification to the tax system. The government introduced this reform in Finance Act 2022 to create a simpler, fairer, and more transparent set of rules for the allocation of self-employment and partnership income to tax years.</p><p> </p><p>The reform simplifies tax computations for businesses, making it easier to complete self assessment tax returns and reducing administrative burdens. Basis period reform has no effect on the availability of accounting resources for the self-employed or partnerships.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 02/05/2024 11:37:39 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4934 label Biography information for Helen Morgan

1713830

registered interest
date	25/04/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tobacco: Exports
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the total value was of (a) cigars, (b) snuff and (c) other tobacco products exported from the UK in (i) 2022 and (ii) 2023; and what were the principal countries of destination for those exports.
tabling member constituency	Christchurch
tabling member printed	Sir Christopher Chope
uin	23671
answer	answer is ministerial correction date of answer 30/04/2024 answer text <p>HM Revenue &amp; Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (<a href="http://www.uktradeinfo.com/" target="_blank">www.uktradeinfo.com</a>). From this website, it is possible to <a href="https://www.uktradeinfo.com/trade-data/ots-custom-table/" target="_blank">build your own data tables</a> based upon bespoke search criteria.</p><p> </p><p>Classification codes (according to the Harmonised System) are available to assist you in accessing published trade statistics data in the <a href="https://www.trade-tariff.service.gov.uk/find_commodity" target="_blank">UK Global Tariff.</a> Goods moving to and from the UK are identified by an eight-digit commodity code. These are publicly available from the UK Trade Tariff at <a href="https://www.gov.uk/trade-tariff" target="_blank">https://www.gov.uk/trade-tariff</a>.</p><p> </p><p>The data on these exports and for other tobacco products can be obtained from <a href="http://www.uktradeinfo.com/" target="_blank">www.uktradeinfo.com</a>.</p><p> </p><p>If you need help or support in constructing a table from the data on uktradeinfo, please contact <a href="mailto:uktradeinfo@hmrc.gov.uk" target="_blank">uktradeinfo@hmrc.gov.uk</a>.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 30/04/2024 14:17:05 answering member 4407 label Biography information for Nigel Huddleston
tabling member	242 label Biography information for Sir Christopher Chope

1713831

registered interest
date	25/04/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Cigarettes: Imports
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the value of imports of (a) vapes and (b) vaping equipment was in (i) 2022 and (ii) 2023; and what proportion of the total value of those imports came from China.
tabling member constituency	Christchurch
tabling member printed	Sir Christopher Chope
uin	23672
answer	answer is ministerial correction date of answer 30/04/2024 answer text <p>HM Revenue &amp; Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (<a href="http://www.uktradeinfo.com/" target="_blank">www.uktradeinfo.com</a>). From this website, it is possible to <a href="https://www.uktradeinfo.com/trade-data/ots-custom-table/" target="_blank">build your own data tables</a> based upon bespoke search criteria.</p><p> </p><p>Classification codes (according to the Harmonised System) are available to assist you in accessing published trade statistics data in the <a href="https://www.trade-tariff.service.gov.uk/find_commodity" target="_blank">UK Global Tariff.</a> Goods moving to and from the UK are identified by an eight-digit commodity code. These are publicly available from the UK Trade Tariff at <a href="https://www.gov.uk/trade-tariff" target="_blank">https://www.gov.uk/trade-tariff</a>.</p><p> </p><p>The data on the import for these items, including country of export can be obtained from <a href="http://www.uktradeinfo.com/" target="_blank">www.uktradeinfo.com</a>.</p><p> </p><p>If you need help or support in constructing a table from the data on uktradeinfo, please contact <a href="mailto:uktradeinfo@hmrc.gov.uk" target="_blank">uktradeinfo@hmrc.gov.uk</a>.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 30/04/2024 14:13:24 answering member 4407 label Biography information for Nigel Huddleston
tabling member	242 label Biography information for Sir Christopher Chope

1713881

registered interest
date	25/04/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Home Care Services: Living Wage
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many times HMRC has taken enforcement action against employers for the underpayment of national living wage for domiciliary care workers as a result of unpaid travel time in the last three years.
tabling member constituency	Nottingham East
tabling member printed	Nadia Whittome
uin	23814
answer	answer is ministerial correction date of answer 30/04/2024 answer text <p>The government is determined that everyone who is entitled to the NMW receives it.</p><p>HM Revenue and Customs enforces the National Minimum Wage (NMW) and National Living Wage (NLW) in line with the law and policy set out by the Department for Business and Trade. This involves a wide-ranging programme of education and risk led enforcement activity across the whole of UK labour market including social care</p><p>HMRC consider all of the risks that might be relevant, when carrying out a review and record whether an employer is compliant or non-compliant.</p><p>HMRC does not hold information on how many times HMRC has taken enforcement action against employers for the underpayment of national living wage for domiciliary care workers as a result of unpaid travel time.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 30/04/2024 12:46:29 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4869 label Biography information for Nadia Whittome

1713882

registered interest
date	25/04/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Home Care Services: Living Wage
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment HMRC has made of the prevalence of underpayment of the National Living Wage for domiciliary care workers as a result of unpaid travel time.
tabling member constituency	Nottingham East
tabling member printed	Nadia Whittome
uin	23815
answer	answer is ministerial correction date of answer 30/04/2024 answer text <p>HM Revenue and Customs enforces the National Minimum Wage (NMW) and National Living Wage (NLW) in line with the law and policy set out by the Department for Business and Trade (DBT). This involves a wide-ranging programme of education and risk led enforcement activity across the whole of the UK labour market and the associated risks including travel time. All businesses, irrespective of their size or business sector are responsible for paying the correct NMW rates to their staff.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 30/04/2024 12:55:57 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4869 label Biography information for Nadia Whittome

1713921

registered interest
date	25/04/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Oil: Imports
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 24 April 2024 to Question 22821 on Oil: Imports, how many investigations have resulted in (a) criminal actions and (b) other sanctions.
tabling member constituency	East Lothian
tabling member printed	Kenny MacAskill
uin	23805
answer	answer is ministerial correction date of answer 30/04/2024 answer text <p>Pursuant to the answer provided on 24 April 2024 to Question 22821, HM Revenue and Customs is responsible for enforcing and investigating export controls on strategic goods and sanctions and investigating potential breaches of those controls.</p><p> </p><p>HM Revenue and Customs’ enforcement outcomes will be published in the UK Strategic Export Controls Annual Report 2023. This will be available on the gov.uk website. This will include collated Compound Settlement details and Prosecutions for this period.</p><p> </p><p>HM Revenue and Customs does not comment on operational enforcement matters pertaining to specific import or export scenarios.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 30/04/2024 12:53:16 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4772 label Biography information for Kenny MacAskill

1713404

registered interest
date	24/04/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Pensioners: Tax Allowances
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 increasing the personal allowance threshold for pensioners to £15,000.
tabling member constituency	Preston
tabling member printed	Sir Mark Hendrick
uin	23388
answer	answer is ministerial correction date of answer 29/04/2024 answer text <p>As with all aspects of the tax system, the Government keeps the Personal Allowance under review and any decisions on future changes will be taken by the Chancellor in the context of the wider public finances.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 29/04/2024 14:33:33 answering member 4407 label Biography information for Nigel Huddleston
tabling member	473 label Biography information for Sir Mark Hendrick

1713414

registered interest
date	24/04/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sharing Economy: Taxation
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 impact of the model rules for reporting by platform operators with respect to sellers in the sharing and gig economy on (a) costs to HMRC and (b) tax revenues.
tabling member constituency	West Worcestershire
tabling member printed	Dame Harriett Baldwin
uin	23475
answer	answer is ministerial correction date of answer 30/04/2024 answer text <p>(a)</p><p>Please see: <a href="https://www.gov.uk/government/publications/reporting-rules-for-digital-platforms/reporting-rules-for-digital-platforms" target="_blank">https://www.gov.uk/government/publications/reporting-rules-for-digital-platforms/reporting-rules-for-digital-platforms</a></p><p> </p><p>(b)</p><p>Please see:</p><p><a href="https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html#policy-decisions" target="_blank">https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html#policy-decisions</a></p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 30/04/2024 11:27:16 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4107 label Biography information for Dame Harriett Baldwin

1713415

registered interest
date	24/04/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sharing Economy: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has received recent projections from the Office for Budget Responsibility on the potential impact of the model rules for reporting by platform operators with respect to sellers in the sharing and gig economy on (a) costs to HMRC and (b) tax revenues.
tabling member constituency	West Worcestershire
tabling member printed	Dame Harriett Baldwin
uin	23476
answer	answer is ministerial correction date of answer 30/04/2024 answer text <p>(a)</p><p>Please see:</p><p><a href="https://obr.uk/download/policy-measures-database-6/?tmstv=1714126499" target="_blank">https://obr.uk/download/policy-measures-database-6/?tmstv=1714126499</a></p><p> </p><p> </p><p>(b)</p><p>Please see:</p><p><a href="https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html#policy-decisions" target="_blank">https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html#policy-decisions</a></p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 30/04/2024 11:29:51 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4107 label Biography information for Dame Harriett Baldwin