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1035116

registered interest
date	04/01/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Enterprises: Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much corporation tax was paid by social enterprises in each of the last five financial years.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	205161
answer	answer is ministerial correction date of answer 14/01/2019 answer text <p>Many social enterprises are liable to Corporation Tax. HMRC does not collect the level of detail on Corporation Tax returns to estimate revenue received from social enterprises. To do so would present an additional compliance burden to businesses.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/01/2019 14:49:12 answering member 3935 label Biography information for Mel Stride
tabling member	298 label Biography information for Steve McCabe

1035117

registered interest
date	04/01/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Enterprises: Corporation Tax
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 bringing forward legislative proposals to amend corporation tax rules for social enterprises to include social enterprise social impact costs to be considered under allowances and charges not included in calculation of trading profits and losses.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	205162
answer	answer is ministerial correction date of answer 14/01/2019 answer text <p>The government recognises the contribution that businesses can make in addressing social issues in the UK.</p><p>Charities do not pay tax on most types of income, as long as they use the money for charitable purposes. Corporate donations to charities are also deductible from taxable profits.</p><p>Many social enterprises are companies. As such, they are subject to corporation tax on their profits, and eligible for the same tax reliefs as any other company.</p><p>Providing special tax treatment for social impact costs would be costly, complex to administer, difficult to defend against abuse, and could lead to competitive distortions.</p><p>To help address the challenges that social enterprises face raising capital, the government introduced the Social Investment Tax Relief in 2014 to support investment in social enterprises across the UK.</p><p>In April 2017, the government increased the amount of investment that qualifying social enterprises could raise through this relief to £1.5 million.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/01/2019 14:50:30 answering member 3935 label Biography information for Mel Stride
tabling member	298 label Biography information for Steve McCabe

1035118

registered interest
date	04/01/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Enterprises: Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, will he make an assessment of the potential merits of reducing the amount of corporation tax payable by a social enterprise if the amount spent on social impact of the enterprise is 50 per cent or more of that enterprise's previous year’s profits.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	205163
answer	answer is ministerial correction date of answer 14/01/2019 answer text <p>The government recognises the important contribution that businesses can make in addressing social issues in the UK.</p><p>However, providing special tax treatment for social impact costs would be costly, complex to administer, difficult to defend against abuse, and could lead to competitive distortions.</p><p>To help address the challenges that social enterprises face raising capital, the government introduced the Social Investment Tax Relief in 2014 to support investment in social enterprises across the UK.</p><p>In April 2017, the government increased the amount of investment that qualifying social enterprises could raise through this relief to £1.5 million.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/01/2019 14:44:56 answering member 3935 label Biography information for Mel Stride
tabling member	298 label Biography information for Steve McCabe

887062

registered interest
date	19/04/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Correspondence
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will make an assessment of the security of HMRC’s practice of returning important personal documents including (a) passports and (b) birth certificates by standard post.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	136630
answer	answer is ministerial correction date of answer 24/04/2018 answer text <p>HMRC monitors the security of all its operational activity on a continuing basis.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 24/04/2018 16:32:51 answering member 3935 label Biography information for Mel Stride
tabling member	298 label Biography information for Steve McCabe

869452

registered interest
date	22/03/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Developing Countries
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 1 February to Question 124952 on Taxation: Developing Countries, whether his Department (a) commissioned and (b) conducted an analysis of the effect of tax treaties on the promotion of international trade and investment.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	133966
answer	answer is ministerial correction date of answer 29/03/2018 answer text <p>The UK government has not undertaken such an analysis.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 29/03/2018 11:01:41 answering member 3935 label Biography information for Mel Stride
tabling member	298 label Biography information for Steve McCabe