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1199946

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Gift Aid Small Donations Scheme: Linlithgow and East Falkirk
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many charities registered in Linlithgow and East Falkirk constituency have claimed back Gift Aid on small cash donations using the Gift Aid Small Donation Scheme since that scheme's inception.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	54176
answer	answer is ministerial correction date of answer 12/06/2020 answer text <p>The information requested is not readily available and could be provided only at disproportionate cost.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 12/06/2020 10:03:56 answering member 4597 label Biography information for Kemi Badenoch
tabling member	4488 label Biography information for Martyn Day

1199947

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance Contributions: Linlithgow and East Falkirk
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much National Insurance has been paid by foreign nationals resident in Linlithgow and East Falkirk constituency who were required to pay the Immigration Health Surcharge since its introduction.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	54177
answer	answer is ministerial correction date of answer 11/06/2020 answer text <p>HM Revenue and Customs do not hold information on whether an individual pays the Immigration Health Surcharge. Consequently, HM Revenue and Customs cannot determine the National Insurance Contributions paid by foreign nationals resident in Linlithgow and East Falkirk constituency who were required to pay the Immigration Health Surcharge since its introduction.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2020 08:09:35 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day

1199952

registered interest
date	03/06/2020
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 steps he has taken to (a) investigate and (b) take action against companies who utilised the loan charge method of tax avoidance.
tabling member constituency	Preston
tabling member printed	Sir Mark Hendrick
uin	54009
answer	answer is ministerial correction date of answer 11/06/2020 answer text <p>Disguised Remuneration (DR) is a type of contrived tax avoidance where loans are paid, usually via an offshore trust, in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are unlikely to be repaid. They are no different to normal income and are and always have been taxable.</p><p> </p><p>Since their first use, HM Revenue and Customs (HMRC) have opened tens of thousands of enquiries into DR schemes used by both companies and individuals, warned about use of these schemes in a number of Spotlight publications, successfully litigated cases through the courts and agreed settlements to help taxpayers exit tax avoidance.</p><p> </p><p>The Government introduced targeted anti-avoidance legislation in 2011 to put beyond doubt the ineffectiveness of DR schemes. The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle the use of DR schemes and gave taxpayers the choice of either repaying their loan in full, agreeing settlement terms with HMRC, or paying the Loan Charge.</p><p> </p><p>The Government will continue to tackle this type of tax avoidance vigorously and on 19 March 2020, HMRC published their strategy for tackling promoters of mass-marketed tax avoidance schemes. This strategy outlines HMRC and Government ambitions to drive promoters of tax avoidance out of business.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2020 08:07:50 answering member 3991 label Biography information for Jesse Norman
tabling member	473 label Biography information for Sir Mark Hendrick

1199979

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many and what proportion of (a) taxi drivers (b) people awarded funds for the first three months of the Self Employment Income Support Scheme received a payment of (i) £100 or less, (ii) £101 to £500, (iii) £501 to £1,000 and incrementally thereafter in £500 steps to the maximum of £7,500.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	54126
answer	answer is ministerial correction date of answer 08/06/2020 answer text <p>Applications for the Self-Employment Income Support Scheme (SEISS) opened on 13 May. By midnight 31 May 2020, HMRC had received 2.5m claims representing a total of £7.2bn claimed.</p><p> </p><p>SEISS is a new scheme and HMRC are currently working through the analysis they will be able to provide based on the data available. HMRC will update in due course on the types of data available and timescales for publication.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/06/2020 14:50:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4413 label Biography information for Kirsten Oswald

1200021

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme: Directors
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 merits of including directors of small and medium limited companies who draw their income through dividends in eligibility for the Self Employment Income Support Scheme.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	54215
answer	answer is ministerial correction date of answer 09/06/2020 answer text <p>Those who pay themselves a salary through their own company are eligible for the Coronavirus Job Retention Scheme (CJRS). The CJRS is available to employers, including owner-managers, and individuals paying themselves a salary through a PAYE scheme are eligible. Where furloughed directors, including companies with a sole director, need to carry out particular duties to fulfil their statutory obligations, they may do so provided it is no more than would reasonably be judged necessary for that purpose.</p><p> </p><p>Dividends are not covered by the CJRS or the Self-Employment Income Support Scheme (SEISS). Income from dividends is a return on investment in the company, rather than wages. Under current reporting mechanisms it is not possible for HM Revenue and Customs (HMRC) to distinguish between dividends derived from an individual’s own company and dividends from other sources, and between dividends in lieu of employment income and as returns from other corporate activity.</p><p> </p><p>The Government has worked with stakeholders and carefully considered the case for providing a new system for those who pay themselves through dividends. However, targeting additional support for those who pay their wages via dividends is much more complex than existing income support schemes. Unlike announced support schemes, which use information HMRC already holds, it would require owner-managers to make a claim and submit information that HMRC could not efficiently or consistently verify to ensure payments were made to eligible companies, for eligible activity.</p><p> </p><p>The Government has heard the suggestion made that HMRC could adopt a ‘pay now, claw back later’ approach. However, such an approach would be highly resource-intensive to ensure appropriate compliance, and there is a high risk that incorrect or fraudulent payments could not be recovered, ultimately at the cost of UK taxpayers.</p><p> </p><p>The Chancellor of the Exchequer has said there will be no further extension or changes to the SEISS or CJRS. However, other support is available. The CJRS and SEISS continue to be just two elements of a comprehensive package of support for individuals and businesses. This package includes Bounce Back loans, tax deferrals, rental support, increased levels of Universal Credit, mortgage holidays, and other business support grants. More information about the full range of business support measures is available at <a href="http://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19" target="_blank">www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 55001 55002 question first answered 09/06/2020 12:11:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4601 label Biography information for Andrew Bowie

1200023

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Audiobooks: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reasons audiobooks were not included in the zero-rating VAT on e-publications announced in the Budget 2020; and if he will make a statement.
tabling member constituency	Motherwell and Wishaw
tabling member printed	Marion Fellows
uin	54133
answer	answer is ministerial correction date of answer 08/06/2020 answer text <p>The extension of the zero rate of VAT has been introduced to provide consistency in approach between certain physical and digital publications in order to support reading and literacy in all its forms. Audiobooks are already taxed consistently at the standard rate in both physical and digital format.</p><p> </p><p>In UK law, a book is deemed to be something that is read or looked at, a definition that does not include audio content in both digital and physical form.</p><p> </p><p>The Government keeps all taxes under review, including VAT.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 54134 question first answered 08/06/2020 14:46:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4440 label Biography information for Marion Fellows

1200024

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Audiobooks: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent estimate he has made of the potential cost to the Exchequer of removing VAT from audiobooks; and if he will make a statement.
tabling member constituency	Motherwell and Wishaw
tabling member printed	Marion Fellows
uin	54134
answer	answer is ministerial correction date of answer 08/06/2020 answer text <p>The extension of the zero rate of VAT has been introduced to provide consistency in approach between certain physical and digital publications in order to support reading and literacy in all its forms. Audiobooks are already taxed consistently at the standard rate in both physical and digital format.</p><p> </p><p>In UK law, a book is deemed to be something that is read or looked at, a definition that does not include audio content in both digital and physical form.</p><p> </p><p>The Government keeps all taxes under review, including VAT.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 54133 question first answered 08/06/2020 14:46:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4440 label Biography information for Marion Fellows

1200038

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	House Insurance
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 introducing interim rules for the building insurance market to prevent leaseholders having to pay unaffordable premiums until remedial works funded by the Building Safety Fund are completed.
tabling member constituency	Birmingham, Ladywood
tabling member printed	Shabana Mahmood
uin	54074
answer	answer is ministerial correction date of answer 08/06/2020 answer text <p>The Government is in continual dialogue with the insurance sector to understand and influence its response to this situation, and is encouraging insurers to do all they can to support customers experiencing these issues.</p><p> </p><p>We are exploring all options to ensure that leaseholders are able to insure the buildings in which they live until remedial works can be completed.</p> answering member constituency Salisbury answering member printed John Glen question first answered 08/06/2020 10:04:11 answering member 4051 label Biography information for John Glen
tabling member	3914 label Biography information for Shabana Mahmood

1200044

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Covid Corporate Financing Facility: Airlines
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the provision of loans to airlines by the Government's Covid Corporate Financing Facility, what accountability measures (a) his Department and (b) the Bank of England have (i) in place and (ii) planned for to ensure that those loans are spent on (A) suitable and (B) approved business costs and liabilities.
tabling member constituency	Norwich South
tabling member printed	Clive Lewis
uin	54183
answer	answer is ministerial correction date of answer 08/06/2020 answer text <p>The Covid Corporate Financing Facility is designed to support companies who would ordinarily seek market-based finance to strengthen working capital, but find themselves struggling to access financial markets in this uncertain operating environment. It primarily provides bridging support to see through the temporary nature of Covid-19 related disruption, by catalyzing the market for short term corporate funding.</p><p> </p><p>Since 19 May the Government has imposed restraints on capital distributions (including dividends and share buybacks), as well as senior pay, on companies accessing the CCFF. Firms must provide a letter of commitment to these constraints to HMT, which HMT reserves the right to publish if it becomes aware the terms of the letter have not been complied with.</p><p> </p><p>In order to ensure support can be provided quickly, and in a broad-based manner, those are the only conditions imposed on participating firms at this time. Firms must meet strict criteria to access the CCFF so that the Government is confident the funds will be repaid.</p> answering member constituency Salisbury answering member printed John Glen grouped question UIN 54184 54186 question first answered 08/06/2020 10:01:07 answering member 4051 label Biography information for John Glen
tabling member	4500 label Biography information for Clive Lewis

1200045

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Covid Corporate Financing Facility
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the provision of loans to businesses by the Government's Covid Corporate Financing Facility, whether information on the items of expenditure that businesses require those loans for will be (a) published (i) directly, (ii) in an anonymised and (iii) in a summarised form or (b) provided upon request in an anonymised form under Freedom of Information legislation.
tabling member constituency	Norwich South
tabling member printed	Clive Lewis
uin	54184
answer	answer is ministerial correction date of answer 08/06/2020 answer text <p>The Covid Corporate Financing Facility is designed to support companies who would ordinarily seek market-based finance to strengthen working capital, but find themselves struggling to access financial markets in this uncertain operating environment. It primarily provides bridging support to see through the temporary nature of Covid-19 related disruption, by catalyzing the market for short term corporate funding.</p><p> </p><p>Since 19 May the Government has imposed restraints on capital distributions (including dividends and share buybacks), as well as senior pay, on companies accessing the CCFF. Firms must provide a letter of commitment to these constraints to HMT, which HMT reserves the right to publish if it becomes aware the terms of the letter have not been complied with.</p><p> </p><p>In order to ensure support can be provided quickly, and in a broad-based manner, those are the only conditions imposed on participating firms at this time. Firms must meet strict criteria to access the CCFF so that the Government is confident the funds will be repaid.</p> answering member constituency Salisbury answering member printed John Glen grouped question UIN 54183 54186 question first answered 08/06/2020 10:01:07 answering member 4051 label Biography information for John Glen
tabling member	4500 label Biography information for Clive Lewis