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1666079

registered interest
date	19/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Police: Housing
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 waiving HMRC rules on benefit in kind for the provision of police housing in areas with low availability of public housing.
tabling member constituency	East Lothian
tabling member printed	Kenny MacAskill
uin	203604
answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>Where an employer provides living accommodation to an employee it is usually taxable as a benefit in kind. Accommodation can be provided exempt from tax, providing it meets these conditions:</p><p> </p><ul><li>employees cannot do their work properly without it, for example agricultural workers living on farms;</li><li>an employer is usually expected to provide accommodation for people doing that type of work (for example a manager living above a pub, or a vicar looking after a parish);</li><li>accommodation is provided to protect an employee because the type of work they do means there’s a special threat to their security.</li></ul><p> </p><p> </p><p>HMRC has published guidance that covers which occupations are customary and therefore satisfy an exemption from tax.</p><p> </p><p>The tax rules for employer provided accommodation apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse.</p><p> </p><p>The government has no plans to make changes but, keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 203606 question first answered 24/10/2023 12:03:48 answering member 4399 label Biography information for Victoria Atkins
tabling member	4772 label Biography information for Kenny MacAskill

1666138

registered interest
date	19/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Exports
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will publish a list of the ten largest exporters of goods in each region of the UK.
tabling member constituency	Manchester, Gorton
tabling member printed	Afzal Khan
uin	203588
answer	answer is ministerial correction date of answer 25/10/2023 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="https://eur03.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.uktradeinfo.com%2F&amp;data=05%7C01%7Csatvinder.juttla%40hmrc.gov.uk%7Cf7850ca447ed4360c4d108dbd151faa3%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638333922240552133%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=G9m1A5zHX%2FwdbEzdyro4a8hQsgbOVDpilw%2BsU%2BfSqdI%3D&amp;reserved=0" target="_blank">www.uktradeinfo.com</a>). From this website, it is possible to build your own data tables based upon bespoke search criteria and download bulk datasets.</p><p> </p><p>Under the Commissioners for Revenue and Customs Act 2005 (CRCA), HM Revenue and Customs (HMRC) has a statutory duty of confidentiality to protect the information it holds about taxpayers. As a result, it is not possible to confirm the ten largest exporters of goods in each region of the UK without the request identifying information relating to an individual taxpayer or taxpayers.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/10/2023 07:39:28 answering member 4399 label Biography information for Victoria Atkins
tabling member	4671 label Biography information for Afzal Khan

1666164

registered interest
date	19/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Welsh Language
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the adequacy of the provision in Wales of HM Revenue and Customs PAYE employer enquiries assistance through the medium of Welsh.
tabling member constituency	Arfon
tabling member printed	Hywel Williams
uin	203451
answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>To comply with the Welsh Language Act 1993, HM Revenue and Customs (HMRC) adopts the principle that, in the conduct of its public business and communication in Wales, it will treat the English and Welsh languages equally in appropriate circumstances and when reasonably practicable.</p><p> </p><p>The Welsh Language Unit is a specialist team within HMRC's Customer Services department that handles both telephone and written queries from individuals who want to contact with HMRC in Welsh. They also translate and distribute Welsh letters, forms, and leaflets.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 12:00:26 answering member 4399 label Biography information for Victoria Atkins
tabling member	1397 label Biography information for Hywel Williams

1666207

registered interest
date	19/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Fringe Benefits: Housing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, which (a) posts and (b) occupations are exempt from provided or subsidised accommodation being considered as a benefit-in-kind by HMRC for income tax purposes.
tabling member constituency	East Lothian
tabling member printed	Kenny MacAskill
uin	203606
answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>Where an employer provides living accommodation to an employee it is usually taxable as a benefit in kind. Accommodation can be provided exempt from tax, providing it meets these conditions:</p><p> </p><ul><li>employees cannot do their work properly without it, for example agricultural workers living on farms;</li><li>an employer is usually expected to provide accommodation for people doing that type of work (for example a manager living above a pub, or a vicar looking after a parish);</li><li>accommodation is provided to protect an employee because the type of work they do means there’s a special threat to their security.</li></ul><p> </p><p> </p><p>HMRC has published guidance that covers which occupations are customary and therefore satisfy an exemption from tax.</p><p> </p><p>The tax rules for employer provided accommodation apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse.</p><p> </p><p>The government has no plans to make changes but, keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 203604 question first answered 24/10/2023 12:03:48 answering member 4399 label Biography information for Victoria Atkins
tabling member	4772 label Biography information for Kenny MacAskill

1666222

registered interest
date	19/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Osteoporosis: Fractures
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 (a) people leaving work and (b) sick days taken due to osteoporotic fractures on tax revenues.
tabling member constituency	Bath
tabling member printed	Wera Hobhouse
uin	203558
answer	answer is ministerial correction date of answer 25/10/2023 answer text <p>The government does not have estimates for the impact on tax revenues of osteoporotic fractures. However, the government recognises the importance of boosting people’s health for their own benefit, as well as for the wider labour market and the Exchequer.</p><p> </p><p>At the Spring Budget, the Chancellor announced a range of measures to support improved population health outcomes and increase the employment rate and hours worked among those with a health condition or disability. For musculoskeletal (MSK) conditions in particular, this included scaling up MSK hubs in the community and ensuring digital resources such as apps for management of mental health and MSK conditions are readily available.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/10/2023 15:21:55 answering member 4399 label Biography information for Victoria Atkins
tabling member	4602 label Biography information for Wera Hobhouse

1666251

registered interest
date	19/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Repayments
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 adequacy of the average time taken for HMRC to refund VAT to companies which have deregistered.
tabling member constituency	St Ives
tabling member printed	Derek Thomas
uin	203553
answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>A deregistered company submits a form VAT427(Claim for input tax relief from VAT on cancellation of registration) to HMRC. On receipt of a correctly completed VAT427 form, on average HMRC takes 5 working days to issue a refund.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 12:02:08 answering member 4399 label Biography information for Victoria Atkins
tabling member	4532 label Biography information for Derek Thomas

1666253

registered interest
date	19/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Disability
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 adequacy of HMRC's (a) strategy for making and (b) capacity to make reasonable adjustments for service users with disabilities.
tabling member constituency	St Ives
tabling member printed	Derek Thomas
uin	203554
answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>HMRC’s <a href="https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fhmrc-charter%2Fthe-hmrc-charter&amp;data=05%7C01%7CIman.Boujdadi%40hmrc.gov.uk%7C197e129da26f4874eca408dbd398ea93%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638336425939924441%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=AK35AwTS3GvLNybk1j%2FCsRSVjzRi5rxsiibJeVTaLfk%3D&amp;reserved=0" target="_blank">Charter</a> and <a href="https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fhmrc-charter%2Fhmrcs-principles-of-support-for-customers-who-need-extra-help&amp;data=05%7C01%7CIman.Boujdadi%40hmrc.gov.uk%7C197e129da26f4874eca408dbd398ea93%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638336425939924441%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=jhlqz0ulWMfOfuG08K37Ndu%2Bl5YGRSddWsBNXFAqsc8%3D&amp;reserved=0" target="_blank">Principles of support</a> sets out the approach to providing access to its services, including providing reasonable adjustments to customers. The <a href="https://www.gov.uk/government/publications/hmrc-charter-annual-report-2022-to-2023/hmrc-charter-annual-report-2022-to-2023" target="_blank">Charter Annual report</a> outlines HMRC’s progress in meeting the Charter.</p><p> </p><p>Additional HMRC guidance on making reasonable adjustments is in place to support this, and HMRC will support customers identified as needing extra help. HMRC has specialist teams that support those with disabilities or additional needs.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 12:05:50 answering member 4399 label Biography information for Victoria Atkins
tabling member	4532 label Biography information for Derek Thomas