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1005726

registered interest
date	12/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Office for Budget Responsibility's Economic and Fiscal Outlook published in October 2018, if he will list the thirty groups identified using the United Nations Conference on Trade and Development World Investment Report and the commercial ORBIS database that could be in scope for the Digital Services Tax announced in Budget 2018.
tabling member constituency	Birmingham, Hodge Hill
tabling member printed	Liam Byrne
uin	190368
answer	answer is ministerial correction date of answer 15/11/2018 answer text <p>The groups cannot be disclosed for reasons of taxpayer confidentiality.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/11/2018 17:11:59 answering member 3935 label Biography information for Mel Stride
tabling member	1171 label Biography information for Liam Byrne

1005910

registered interest
date	12/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: VAT
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 take-up the VAT flat rate scheme (a) in actual numbers and (b) in terms of the percentage of eligible companies.
tabling member constituency	Altrincham and Sale West
tabling member printed	Sir Graham Brady
uin	190360
answer	answer is ministerial correction date of answer 15/11/2018 answer text <p>There were 358,270 businesses operating the VAT Flat-Rate Scheme in 2016-17. This is 25% of eligible businesses from the total VAT registered population.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/11/2018 17:09:14 answering member 3935 label Biography information for Mel Stride
tabling member	435 label Biography information for Sir Graham Brady

1002699

registered interest
date	06/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Private Finance Initiative: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 27 February 2018 to Question 129135 on Private Finance Initiative: Taxation, if he will publish the (a) legal and (b) technical advice he has received on the principle of a windfall tax on PFI companies.
tabling member constituency	Walthamstow
tabling member printed	Stella Creasy
uin	188823
answer	answer is ministerial correction date of answer 12/11/2018 answer text <p>The Chancellor announced at the Budget 2018 that Private Finance 2 will not be used for new projects.</p><p> </p><p>Private Finance contracts include non-discriminatory clauses such that if a tax were targeted at PFI companies, these companies would be contractually entitled to recover this cost from the procuring authority.</p><p> </p><p>A windfall tax would therefore be a tax on local authorities, NHS Trusts and government departments that hold PFI contracts.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/11/2018 17:43:56 answering member 3935 label Biography information for Mel Stride
tabling member	4088 label Biography information for Stella Creasy

1001933

registered interest
date	05/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Minimum Wage: Fines
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what the level of fine was for each successful prosecution of an employer paying an employee less than the minimum wage in the last 12 months.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	188009
answer	answer is ministerial correction date of answer 12/11/2018 answer text <p>In 2017/18, HMRC levied 810 penalties, amounting to over £14 million, against employers who failed to pay workers the National Minimum and Living Wage (NMW). In the same period, there was one prosecution for obstructing an NMW investigation resulting in a fine of £2,977.</p><p> </p><p>Breaches of NMW legislation are normally a civil matter, where the consequences for not complying with NMW rules can include fines of 200% of the arrears and public naming. Criminal prosecution is reserved for the most serious non-compliance.</p><p> </p><p>The government is determined to ensure that everyone who is entitled to the NMW receives it. Anyone who feels they have not been paid the NMW should contact Acas helpline on 0300 123 1100 or via the online complaints form at <a href="https://www.gov.uk/government/publications/pay-and-work-rights-complaints" target="_blank">gov.uk</a>. HMRC reviews all complaints that are referred to them.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/11/2018 17:39:52 answering member 3935 label Biography information for Mel Stride
tabling member	1409 label Biography information for Mr Gregory Campbell

1001954

registered interest
date	05/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
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 effect of the 2019 Loan Charge on individuals that had made financial plans on the basis of previous arrangements; and what support he is able to provide to those individuals.
tabling member constituency	Lewisham East
tabling member printed	Janet Daby
uin	188241
answer	answer is ministerial correction date of answer 16/11/2018 answer text <p>The charge on disguised remuneration (DR) loans is targeted at artificial tax avoidance schemes where earnings were paid in the form of loans, often made by an offshore third party. These loans are not repaid in practice and so are no different to ordinary income and are, and always have been, taxable.</p><p> </p><p>It is unfair to ordinary taxpayers to let anybody continue to benefit from contrived tax avoidance of this sort, and that is why this government has taken action to ensure that everybody pays the taxes they owe. The charge, announced at Budget 2016, will arise on 5 April 2019. By then affected users will have had three years to organise their financial affairs.</p><p> </p><p>The Government recognises the charge on DR loans will have a significant impact on some individuals who have used DR schemes, particularly those who used them to avoid the most tax.</p><p> </p><p>HM Revenue and Customs (HMRC) are working to help people put things right. HMRC have published a simplified process for DR scheme users to spread payment of the tax they owe over 5 years if their current income is less than £50,000, and they are no longer in avoidance. Those with higher incomes or who need to pay over a longer period can also request extended payment periods, which will be tailored to individual circumstances. Anyone who is worried about being able to pay what they owe should contact HMRC as soon as possible.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 16/11/2018 14:52:58 answering member 3935 label Biography information for Mel Stride
tabling member	4698 label Biography information for Janet Daby

1000233

registered interest
date	02/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Locums: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the effect on locum doctors and nurses of the 2019 loan charge for disguised remuneration schemes.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	187296
answer	answer is ministerial correction date of answer 12/11/2018 answer text <p>I refer the Honourable member to my statement made on 5<sup>th</sup> November 2018, to Parliamentary Question 186276:</p><p><a href="https://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Commons/2018-10-31/186276/" target="_blank">https://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Commons/2018-10-31/186276/</a></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/11/2018 10:27:47 answering member 3935 label Biography information for Mel Stride
tabling member	177 label Biography information for Gareth Thomas

1000258

registered interest
date	02/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Press and Publications: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he plans to take following the passage of EU Directive 2006/112/EC on the rates of value added tax applied to books, newspapers and periodicals.
tabling member constituency	Southend West
tabling member printed	Sir David Amess
uin	187294
answer	answer is ministerial correction date of answer 12/11/2018 answer text <p>Value Added Tax (VAT) generates over £120 billion each year for our vital public services. With this in mind, any amendments to the VAT regime as it applies to physical and digital publications must be carefully assessed against policy, economic and fiscal considerations.</p><p>HM Treasury officials have discussed EU Directive 2006/112 in the usual UK and EU fora. In respect of EU legislative changes relating to physical and digital publications, HM Treasury has received representations from the industry and discussed the matter at official level with the Department for Digital, Culture, Media and Sport.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 187295 question first answered 12/11/2018 17:42:57 answering member 3935 label Biography information for Mel Stride
tabling member	44 label Biography information for Sir David Amess

1000259

registered interest
date	02/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Publications: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions his Department has had and with whom on (a) EU Directive 2006/112/EC and (b) the UK VAT regime on print and digital publications.
tabling member constituency	Southend West
tabling member printed	Sir David Amess
uin	187295
answer	answer is ministerial correction date of answer 12/11/2018 answer text <p>Value Added Tax (VAT) generates over £120 billion each year for our vital public services. With this in mind, any amendments to the VAT regime as it applies to physical and digital publications must be carefully assessed against policy, economic and fiscal considerations.</p><p>HM Treasury officials have discussed EU Directive 2006/112 in the usual UK and EU fora. In respect of EU legislative changes relating to physical and digital publications, HM Treasury has received representations from the industry and discussed the matter at official level with the Department for Digital, Culture, Media and Sport.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 187294 question first answered 12/11/2018 17:42:57 answering member 3935 label Biography information for Mel Stride
tabling member	44 label Biography information for Sir David Amess

1000265

registered interest
date	02/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps the Government is taking to ensure that that the new Digital Services Tax announced Budget 2018 does not disproportionately affect small digital businesses.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	187337
answer	answer is ministerial correction date of answer 12/11/2018 answer text <p>The Digital Services Tax will only apply to businesses with in-scope revenues of more than £500 million globally and £25 million in the UK, and businesses will not have to pay the tax on their first £25 million of relevant UK revenues. This means small businesses will not be in scope of the tax.</p><p> </p><p>The tax also includes a ‘safe-harbour’ which means those with very low profit margins will be able to elect to pay a lower rate of tax, which will ensure the DST is proportionate.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/11/2018 17:40:51 answering member 3935 label Biography information for Mel Stride
tabling member	4006 label Biography information for Dr Matthew Offord

999669

registered interest
date	02/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Minimum Wage: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many successful prosecutions have been made against employers for failing to pay that national minimum wage for intern roles since November 2017; and which employees were subject to such successful prosecutions.
tabling member constituency	Elmet and Rothwell
tabling member printed	Alec Shelbrooke
uin	187012
answer	answer is ministerial correction date of answer 09/11/2018 answer text <p>The government is determined to ensure that everyone who is entitled to the National Minimum and Living Wage (NMW) receives it. Anyone who feels they have not been paid the NMW should contact Acas helpline on 0300 123 1100 or via the online complaints form at <a href="https://www.gov.uk/government/publications/pay-and-work-rights-complaints" target="_blank">gov.uk</a>. HMRC reviews all complaints that are referred to them.</p><p> </p><p>Most NMW cases are subject to civil (non-criminal) sanctions, the consequences of which include fines of up to 200% of the determined underpayment, and public naming.</p><p> </p><p>Prosecution is reserved for the most serious non-compliance, and since 2007 HMRC investigations have led to the successful prosecution of 14 UK employers for NMW related offences. There have been no prosecutions relating to interns.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 09/11/2018 14:56:19 answering member 3935 label Biography information for Mel Stride
tabling member	3997 label Biography information for Sir Alec Shelbrooke