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1180745

registered interest
date	26/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duty Land Tax: Foreign Nationals
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how the proposed residence test in respect of the stamp duty land tax surcharge for non-UK residents purchasing residential property in England and Northern Ireland was determined.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	21290
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>The Government consulted between 11 February and 6 May 2019 on an SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland. Scotland and Wales have devolved land transaction taxes.</p><p> </p><p>The consultation set out that an individual would be deemed non-UK resident if they spent fewer than 183 days in the UK in the year before transaction. For the purposes of the surcharge it is proposed that days spent in the whole of the UK will be relevant, not just days spent in England and Northern Ireland.</p><p> </p><p>A summary of responses received to this consultation will be published in due course, setting out further details of the policy design.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:23:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1180962

registered interest
date	26/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Alcoholic Drinks: Excise Duties
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 February 2020 to Question 1971, when the EU Commission requested the UK’s observations regarding post duty paid dilution and its compatibility with EU Law; when his Department responded to that request; and if he will publish that response.
tabling member constituency	Chesterfield
tabling member printed	Mr Toby Perkins
uin	21236
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>The EU Commission requested the UK’s observations regarding post duty point dilution in February 2017. HM Revenue and Customs responded to that request in May 2017.</p><p> </p><p>As communications between the Commission and Member States on infringement proceedings are generally confidential, the Government does not intend to publish the UK’s response.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:25:08 answering member 3991 label Biography information for Jesse Norman
tabling member	3952 label Biography information for Mr Toby Perkins

1180323

registered interest
date	25/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Gains Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 6 February 2020 to Question 11458 on Capital Gains Tax on what date the comprehensive communications plan began.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	20398
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>HMRC recognise that this is a significant change and on 24 February started to roll out a comprehensive communications plan publicly, so that people understand what the changes mean for them and what they need to do. HMRC are confident that the majority of tax agents are aware of this change, as it has been widely reported in the sector media.</p><p> </p><p>On Monday 24<sup>th</sup> February HMRC held a webinar with approximately 1,200 agents to talk through the new process and requirements. This was well received and HMRC is in the process of planning further events around the time of implementation. A news story on GOV.UK has now been published: <a href="https://www.gov.uk/government/news/get-ready-for-changes-to-capital-gains-tax-payment-for-uk-property-sales" target="_blank">https://www.gov.uk/government/news/get-ready-for-changes-to-capital-gains-tax-payment-for-uk-property-sales</a>.</p><p> </p><p>Further targeted communications are planned throughout March into April, and throughout the year, to make sure this information is fully embedded.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:57:56 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1180325

registered interest
date	25/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment: Fines
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much was paid in fines by people who submitted tax returns after the deadline of 31 January in (a) 2017, (b) 2018 and (c) 2019.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	20400
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>The 2015-16 Self-Assessment (SA) tax return typically has an online filing deadline of 31 January 2017, the 2016-17 Self-Assessment (SA) tax return typically has an online filing deadline of 31 January 2018 and correspondingly, the 2017-18 Self-Assessment tax return typically has an online filing deadline of 31 January 2019.</p><p>The value of payments attributed to late filing penalties for people filing late and after the deadline of 31 January in (a) 2017, (b) 2018 and (c) 2019 is as follows:</p><p> </p><table><tbody><tr><td><p>Tax Year penalty relates to</p></td><td><p>Penalty payments</p></td></tr><tr><td><p>2015-16</p></td><td><p>£133,669,000</p></td></tr><tr><td><p>2016-17</p></td><td><p>£111,272,000</p></td></tr><tr><td><p>2017-18</p></td><td><p>£75,363,000</p></td></tr></tbody></table><p> </p><p>Note: Figures have been rounded to the nearest thousand. These figures have been produced using an extract of the data provided for analytical purposes, and there may be small differences between this and other HMRC systems including the live SA system (CESA).</p><p> </p><p>This analysis is based on penalties created and payments received to February 2020. The 2017-18, 2016-17 and 2015-16 figures cover a period of 1, 2 and 3 years’ penalty payments respectively. More penalties will be issued and paid in relation to all these years but further payments to recent years will be relatively higher, so there will be greater changes to recent years. It is not possible to make meaningful comparisons between different years’ figures.</p><p> </p><p>The above figures include both full and part-payments for the initial £100 late filing penalty, daily penalties, 6 month and 12 month late filing penalties. Late payment penalties have not been included.</p><p> </p><p>These late filing penalties relate to individuals who filed online after 31 January after the end of the corresponding tax year and at least 3 months after they were issued with a notice to file; individuals who have missed the 31 January deadline and who have not yet filed their SA return for the corresponding tax year; and, individuals who did not need to file an SA return for that tax year but received late filing penalties due to late notification.</p><p> </p><p>The figures may include some penalty payments relating to Trust returns as they receive the same penalty code. Penalty payments relating to partnership returns are not included.</p><p> </p><p>Penalties are not used as a means of generating revenue. HMRC want taxpayers to comply with their obligations.</p><p> </p><p>HMRC charge penalties to encourage taxpayers to meet their tax obligations and to act as a sanction for those who do not, so the majority who do pay correctly and on time are not disadvantaged.</p><p> </p><p>Not all taxpayers who fail to submit their return on time will have to pay a penalty. A penalty will not be payable if a taxpayer had a reasonable excuse for not filing their return on time or if they no longer need to file a return.</p><p> </p><p>HMRC will not know if a taxpayer has a reasonable excuse or no longer need to file a return until the taxpayer tells HMRC.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:23:05 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1180378

registered interest
date	25/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Public Expenditure
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions he has had with the Welsh Government on Budget 2020.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	20547
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>The UK Government is taking steps to ensure that the Budget delivers and shows clear benefits for the whole United Kingdom. Treasury ministers have regular discussions with the Welsh Government and the Secretary of State for Wales on matters of importance to the Welsh economy.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay question first answered 02/03/2020 15:26:57 answering member 4095 label Biography information for Steve Barclay
tabling member	4630 label Biography information for Ben Lake

1180382

registered interest
date	25/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Competition
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 implications for his polices of the conclusions of the Centre for International Competitiveness's report, UK Competitiveness Index 2019, published in March 2019.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	20548
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>The UK Competitiveness index benchmarks the performance of different regions and nations across the UK. To tackle regional disparities, we are committed to levelling up opportunity across every nation and region. This includes, a £5bn package of investment for buses and cycling, a consultation on Freeports, and we will proceed with HS2 to deliver essential North-South connectivity, greater capacity, and shorter journey times. We will continue to build on this to deliver on our ambition to level up the whole of the UK.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay question first answered 02/03/2020 15:29:03 answering member 4095 label Biography information for Steve Barclay
tabling member	4630 label Biography information for Ben Lake

1180384

registered interest
date	25/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electric Vehicles: Taxation
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 existing tax regime in respect of electricity consumption for electric vehicle charging.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	20550
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>Technology is changing many aspects of the economy, including vehicles. The Government keeps under review how the tax system will need to adapt to manage those changes, including the VAT treatment of electric vehicles and electricity. Electric vehicle drivers already benefit from paying no Vehicle Excise Duty on most zero emission vehicles.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:21:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1180453

registered interest
date	25/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus
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 risks to the UK economy of covid-19 in (a) 2020 and (b) 2021.
tabling member constituency	Feltham and Heston
tabling member printed	Seema Malhotra
uin	20491
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>The government is actively monitoring the outbreak and is well prepared for any effect it may have on the UK economy. The impact of the Covid-19 outbreak on the UK economy is highly uncertain and it is too early to assess the impact. As an open economy, the UK is exposed to a global economic slowdown caused by Covid-19.</p><p> </p><p>Decisions taken since 2010 mean the public finances have been restored, the economy has grown each year and we have reached near record levels of employment. Those strengths mean we are well-placed to deal with any potential impact caused by Covid-19.</p> answering member constituency Salisbury answering member printed John Glen question first answered 02/03/2020 13:36:53 answering member 4051 label Biography information for John Glen
tabling member	4253 label Biography information for Seema Malhotra

1180474

registered interest
date	25/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions he has had with the Secretary of State for Health and Social Care on funding for additional resources for the NHS to respond to the spread of covid-19.
tabling member constituency	Feltham and Heston
tabling member printed	Seema Malhotra
uin	20492
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>The Chancellor and the Secretary of State for Health often meet to discuss funding issues. Public safety is the government’s top priority and the Treasury is ready to work with departments facing pressures from the coronavirus outbreak to ensure they have appropriate budget cover.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay question first answered 02/03/2020 15:25:44 answering member 4095 label Biography information for Steve Barclay
tabling member	4253 label Biography information for Seema Malhotra

1180481

registered interest
date	25/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Entrepreneurs' Relief: Wales
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people claimed Entrepreneurs’ Relief in Wales in the 2018-19 fiscal year.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	20601
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>Statistics for Capital Gains Tax for the 2018-19 tax year are not yet available.</p><p> </p><p>The number of people claiming Entrepreneurs’ Relief in Wales in the 2017-18 fiscal year is 1,600 (rounded to the nearest hundred).</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:18:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake