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1685495

registered interest
date	29/01/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Catering and Take-away Food: VAT
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 reducing VAT on (a) catering and (b) takeaway hot food.
tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
tabling member printed	Drew Hendry
uin	11828
answer	answer is ministerial correction date of answer 01/02/2024 answer text <p>The Government currently has no plans to change the VAT treatment of either catering or takeaway hot food.</p><p> </p><p>Supplies in the course of catering include hot takeaway food for consumption off premises and food that is for consumption on the premises on which it is supplied (‘eat in’). These supplies of food are taxable at 20 per cent, the standard rate of VAT.</p><p> </p><p>VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to most goods and services. Going further would impose additional pressure on the public finances to which VAT makes a significant contribution.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 01/02/2024 15:21:28 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4467 label Biography information for Drew Hendry

1685520

registered interest
date	29/01/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Leasehold: 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 estimate of the potential impact of the abolition of marriage value under schedule two of the Leasehold and Freehold Reform Bill on tax revenues derived from the enfranchisement of leasehold properties.
tabling member constituency	North Herefordshire
tabling member printed	Sir Bill Wiggin
uin	11699
answer	answer is ministerial correction date of answer 01/02/2024 answer text <p>The Leasehold and Freehold reform bill will make it cheaper and easier for leaseholders to extend their lease or purchase their freehold.</p><p>An Impact Assessment for the Leasehold and Freehold Reform Bill has been carried out by the Department for Levelling Up, Housing and Communities and published on the Parliament website at: <a href="https://publications.parliament.uk/pa/bills/cbill/58-04/0013/LeaseholdandFreeholdReformBillImpactAssessment.pdf" target="_blank">Leasehold and Freehold Reform Bill publications - Parliamentary Bills - UK Parliament</a>.</p><p>The Treasury has not made an estimate of the impact of this specific policy change on tax revenues. Transactions involving lease extensions and collective enfranchisement are just certain elements of total revenue, which is influenced by a broad range of factors including, for property taxes, the broader housing market. The Treasury keeps all tax policy under review.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 01/02/2024 15:44:47 answering member 4407 label Biography information for Nigel Huddleston
tabling member	1428 label Biography information for Sir Bill Wiggin

1685534

registered interest
date	29/01/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Apprentices: Taxation
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 revenue raised from the apprenticeship levy in each of the last three years.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	11717
answer	answer is ministerial correction date of answer 01/02/2024 answer text <p>Monthly receipts data for the Apprenticeship Levy is published by HM Revenue and Customs in their Tax and NIC Receipts publication which can be found online at:</p><p> </p><p><a href="https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk" target="_blank"><em>https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk</em></a></p><p> </p><p>Please see below for a table of the estimated number of employers paying the Apprenticeship Levy over the last three years:</p><table><tbody><tr><td><p>Tax Year</p></td><td><p>Number of Employers</p></td></tr><tr><td><p>2020 to 2021</p></td><td><p>30,000</p></td></tr><tr><td><p>2021 to 2022</p></td><td><p>31,500</p></td></tr><tr><td><p>2022 to 2023</p></td><td><p>34,200</p></td></tr></tbody></table> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 11719 question first answered 01/02/2024 15:42:48 answering member 4407 label Biography information for Nigel Huddleston
tabling member	1447 label Biography information for Andrew Rosindell

1685536

registered interest
date	29/01/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Apprentices: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many companies have paid the apprenticeship levy in each of the last three years.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	11719
answer	answer is ministerial correction date of answer 01/02/2024 answer text <p>Monthly receipts data for the Apprenticeship Levy is published by HM Revenue and Customs in their Tax and NIC Receipts publication which can be found online at:</p><p> </p><p><a href="https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk" target="_blank"><em>https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk</em></a></p><p> </p><p>Please see below for a table of the estimated number of employers paying the Apprenticeship Levy over the last three years:</p><table><tbody><tr><td><p>Tax Year</p></td><td><p>Number of Employers</p></td></tr><tr><td><p>2020 to 2021</p></td><td><p>30,000</p></td></tr><tr><td><p>2021 to 2022</p></td><td><p>31,500</p></td></tr><tr><td><p>2022 to 2023</p></td><td><p>34,200</p></td></tr></tbody></table> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 11717 question first answered 01/02/2024 15:42:48 answering member 4407 label Biography information for Nigel Huddleston
tabling member	1447 label Biography information for Andrew Rosindell

1685638

registered interest
date	29/01/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Benefit
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 basing child benefit eligibility on household rather than individual income.
tabling member constituency	Rother Valley
tabling member printed	Alexander Stafford
uin	11906
answer	answer is ministerial correction date of answer 01/02/2024 answer text <p>The High Income Child Benefit Charge (HICBC) is calculated on an individual rather than household basis in line with other tax policy. If the HICBC was based on household income, this could mean finding out the incomes and relationships of all Child Benefit claimants. This could put disproportionate burdens on families, as most claimants are not affected by HICBC and currently do not need to provide this information to HM Revenue and Customs.</p><p> </p><p>Regarding the threshold, the current level enables the Government to support most families while keeping welfare expenditure sustainable. In 2020-21 (the latest year that data is available), 88% of Child Benefit claimants were unaffected by the HICBC. Regarding the impact on families, the HICBC applies as long as one parent’s income is above the threshold. In 2020-21, 99.7% of those who declared a liability for HICBC paid income tax at the higher rate or above.</p><p> </p><p>As with all elements of tax policy, the Government keeps the HICBC under review.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 11907 11908 question first answered 01/02/2024 15:46:50 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4866 label Biography information for Alexander Stafford

1685639

registered interest
date	29/01/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Benefit
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 child benefit income eligibility threshold in line with inflation.
tabling member constituency	Rother Valley
tabling member printed	Alexander Stafford
uin	11907
answer	answer is ministerial correction date of answer 01/02/2024 answer text <p>The High Income Child Benefit Charge (HICBC) is calculated on an individual rather than household basis in line with other tax policy. If the HICBC was based on household income, this could mean finding out the incomes and relationships of all Child Benefit claimants. This could put disproportionate burdens on families, as most claimants are not affected by HICBC and currently do not need to provide this information to HM Revenue and Customs.</p><p> </p><p>Regarding the threshold, the current level enables the Government to support most families while keeping welfare expenditure sustainable. In 2020-21 (the latest year that data is available), 88% of Child Benefit claimants were unaffected by the HICBC. Regarding the impact on families, the HICBC applies as long as one parent’s income is above the threshold. In 2020-21, 99.7% of those who declared a liability for HICBC paid income tax at the higher rate or above.</p><p> </p><p>As with all elements of tax policy, the Government keeps the HICBC under review.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 11906 11908 question first answered 01/02/2024 15:46:50 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4866 label Biography information for Alexander Stafford

1685640

registered interest
date	29/01/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Benefit
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 the high income child benefit charge on household finances where (a) one parent's income is and (b) both parents' incomes are above the threshold.
tabling member constituency	Rother Valley
tabling member printed	Alexander Stafford
uin	11908
answer	answer is ministerial correction date of answer 01/02/2024 answer text <p>The High Income Child Benefit Charge (HICBC) is calculated on an individual rather than household basis in line with other tax policy. If the HICBC was based on household income, this could mean finding out the incomes and relationships of all Child Benefit claimants. This could put disproportionate burdens on families, as most claimants are not affected by HICBC and currently do not need to provide this information to HM Revenue and Customs.</p><p> </p><p>Regarding the threshold, the current level enables the Government to support most families while keeping welfare expenditure sustainable. In 2020-21 (the latest year that data is available), 88% of Child Benefit claimants were unaffected by the HICBC. Regarding the impact on families, the HICBC applies as long as one parent’s income is above the threshold. In 2020-21, 99.7% of those who declared a liability for HICBC paid income tax at the higher rate or above.</p><p> </p><p>As with all elements of tax policy, the Government keeps the HICBC under review.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 11906 11907 question first answered 01/02/2024 15:46:50 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4866 label Biography information for Alexander Stafford

1685251

registered interest
date	26/01/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Standards
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 adequacy of HMRC response times to enquiries from financial representatives.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	11637
answer	answer is ministerial correction date of answer 01/02/2024 answer text <p>Financial representatives such as tax agents are encouraged to use HMRC’s free online services wherever possible. Agents can save time by using online services specifically designed to help them manage their client’s tax affairs. Online information and tools are also available, this includes the agent dashboard where agents can check HMRC’s current <a href="https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fguidance%2Fcheck-hmrcs-current-performance-and-service-levels&amp;data=05%7C02%7Cstan.dsouza%40hmrc.gov.uk%7Cef6007ae1e3b460554d908dc20d4fe2d%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638421346376467893%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=pUYsl3ZY3okgg%2FUsaKIwuCtIKXTncyOFAcTmI4rLfqw%3D&amp;reserved=0" target="_blank">processing times and service levels for post and online requests. </a></p><p>Agents are also directed to use HMRCs webchat for simple enquiries so we can free up our advisers time to help those agents with more complex queries.</p><p> </p><p>HMRC performance data is published on a monthly and quarterly basis and can be found on the GOV.UK Website here:</p><p> </p><p><a href="https://www.gov.uk/government/collections/hmrc-monthly-performance-reports" target="_blank"><em>https://www.gov.uk/government/collections/hmrc-monthly-performance-reports</em></a></p><p><em> </em></p><p><a href="https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates%20https:/www.gov.uk/government/collections/hmrc-quarterly-performance-updates" target="_blank"><em>https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates</em></a></p><p><strong> </strong></p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 01/02/2024 15:51:12 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4488 label Biography information for Martyn Day

1685320

registered interest
date	26/01/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he is taking to monitor the application of HMRC's charter for businesses with different VAT arrangements.
tabling member constituency	York Central
tabling member printed	Rachael Maskell
uin	11627
answer	answer is ministerial correction date of answer 31/01/2024 answer text <p>HMRC’s Customer Experience Committee oversees HMRC’s performance against the Charter and provides an annual report to set out progress in meeting Charter standards.</p><p>Performance against the charter is continually monitored by service standards, customer feedback surveys and other data, for example complaints.</p><p>Each year HMRC commissions independent customer surveys to review customer experience and perceptions for Individuals, Small Businesses, Agents, Mid-sized businesses and Large Businesses.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 31/01/2024 16:42:54 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4471 label Biography information for Rachael Maskell

1685321

registered interest
date	26/01/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Adjudicator's Office: Standards
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he is taking to monitor the quality of the Adjudicator’s Office's interactions with applicants in the context of its work investigating complaints about HMRC.
tabling member constituency	York Central
tabling member printed	Rachael Maskell
uin	11628
answer	answer is ministerial correction date of answer 31/01/2024 answer text <p>The Adjudicator meets the Second Permanent Secretary, Director General for Customer Strategy and Tax Design and HMRC’s lead Non-Executive Director to discuss performance and to share insights, as referenced in the Service Level Agreement between HMRC and the Adjudicator's Office (AO), published on GOV.UK.</p><p> </p><p>The Adjudicator is invited to attend HMRC’s Board at least annually, and any appropriate Board Committee, to keep them updated on customer service and complaint handling issues.</p><p> </p><p>The Adjudicator publishes an annual report covering performance and how HMRC has handled complaints referred by its customers, including learning from complaints and providing insights. HMRC and the Valuation Office Agency publish an annual departmental response addressing the feedback and recommendations within the Adjudicator’s report.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 31/01/2024 16:41:05 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4471 label Biography information for Rachael Maskell