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1252646

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
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 cost to the public purse of the seafarers earnings deduction in tax year 2020-21.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116457
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>Estimates of the number of qualifying claimants and cost to the public purse of Seafarers’ Earnings Deduction in the tax year 2020-21 are not available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116458 question first answered 23/11/2020 14:45:00 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252647

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
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 number of qualifying claimants for seafarers earnings deduction in tax year 2020-21.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116458
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>Estimates of the number of qualifying claimants and cost to the public purse of Seafarers’ Earnings Deduction in the tax year 2020-21 are not available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116457 question first answered 23/11/2020 14:45:00 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252648

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he last made an assessment of the effectiveness of the (a) structure and (b) purpose of the seafarers earnings deduction.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116459
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Seafarers’ Earnings Deduction (SED) entitles seafarers to a 100% deduction from income tax for their foreign earnings in certain circumstances. The deduction is available for an eligible period of at least 365 days provided that a minimum of half of the period is spent outside the UK, and that no more than 183 consecutive days are spent in the UK during that period.</p><p> </p><p>Eligible periods for SED are not bound to the tax year, and seafarers are able to add periods of work abroad to previous, or future, eligible periods. Seafarers that claim SED each year are likely to be able to add work done before COVID-19 restrictions to their previous eligible period, and so are unlikely to lose their SED entitlement.</p><p> </p><p>As Financial Secretary to the Treasury, I have engaged recently with the Parliamentary Under-Secretary of State for Aviation and Maritime on the Seafarers’ Earnings Deduction.</p><p> </p><p>The Government keeps all taxes under review as part of its annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116460 question first answered 23/11/2020 14:47:37 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252649

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
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 Transport on the effect of covid-19 on the seafarers earnings deduction.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116460
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Seafarers’ Earnings Deduction (SED) entitles seafarers to a 100% deduction from income tax for their foreign earnings in certain circumstances. The deduction is available for an eligible period of at least 365 days provided that a minimum of half of the period is spent outside the UK, and that no more than 183 consecutive days are spent in the UK during that period.</p><p> </p><p>Eligible periods for SED are not bound to the tax year, and seafarers are able to add periods of work abroad to previous, or future, eligible periods. Seafarers that claim SED each year are likely to be able to add work done before COVID-19 restrictions to their previous eligible period, and so are unlikely to lose their SED entitlement.</p><p> </p><p>As Financial Secretary to the Treasury, I have engaged recently with the Parliamentary Under-Secretary of State for Aviation and Maritime on the Seafarers’ Earnings Deduction.</p><p> </p><p>The Government keeps all taxes under review as part of its annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116459 question first answered 23/11/2020 14:47:37 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252242

registered interest
date	16/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
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 potential effect of the covid-19 pandemic on income tax reliefs granted under the Seafarers Earnings Deduction in tax year 2020-21.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	115605
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The Seafarers Earnings Deduction (SED) entitles seafarers to a 100% deduction from income tax for their foreign earnings in certain circumstances. The deduction is available for an eligible period of at least 365 days provided that a minimum of half of the period is spent outside the UK, and that no more than 183 consecutive days are spent in the UK during that period.</p><p> </p><p>Eligible periods for SED are not bound to the tax year, and seafarers are able to add periods of work abroad to previous, or future, eligible periods. Seafarers that claim SED each year are likely to be able to add work done before COVID-19 restrictions to their previous eligible period, and so are unlikely to lose their SED entitlement.</p><p> </p><p>The Government has made support available for seafarers through many other measures. It has ensured that people who need it have received help with their utility bills, had access to mortgage and consumer credit holidays and could benefit from temporary welfare measures, including an increase to the Universal Credit standard allowance and Working Tax Credit basic element.</p><p> </p><p>The Government has taken recent steps to ensure that seafarers receive pay protection through the National Minimum Wage, ensuring that more than 10,000 seafarers across the UK will no longer be undercut. This builds on the Government’s work to help British maritime workers throughout the COVID-19 pandemic.</p><p> </p><p>The Government keeps all taxes under review as part of its annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 115606 question first answered 19/11/2020 17:19:37 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252243

registered interest
date	16/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will bring forward measures in the Comprehensive Spending Review to ensure that merchant seafarers who no longer meet the qualifying criteria for the Seafarers Earnings Deduction as a result of the effect of the covid-19 pandemic on the shipping industry are compensated for losses in annual income; and if he will make a statement.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	115606
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The Seafarers Earnings Deduction (SED) entitles seafarers to a 100% deduction from income tax for their foreign earnings in certain circumstances. The deduction is available for an eligible period of at least 365 days provided that a minimum of half of the period is spent outside the UK, and that no more than 183 consecutive days are spent in the UK during that period.</p><p> </p><p>Eligible periods for SED are not bound to the tax year, and seafarers are able to add periods of work abroad to previous, or future, eligible periods. Seafarers that claim SED each year are likely to be able to add work done before COVID-19 restrictions to their previous eligible period, and so are unlikely to lose their SED entitlement.</p><p> </p><p>The Government has made support available for seafarers through many other measures. It has ensured that people who need it have received help with their utility bills, had access to mortgage and consumer credit holidays and could benefit from temporary welfare measures, including an increase to the Universal Credit standard allowance and Working Tax Credit basic element.</p><p> </p><p>The Government has taken recent steps to ensure that seafarers receive pay protection through the National Minimum Wage, ensuring that more than 10,000 seafarers across the UK will no longer be undercut. This builds on the Government’s work to help British maritime workers throughout the COVID-19 pandemic.</p><p> </p><p>The Government keeps all taxes under review as part of its annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 115605 question first answered 19/11/2020 17:19:37 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252244

registered interest
date	16/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the annual total of the Seafarers Earnings Deduction was in each year from 2006-07 to 2019-20.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	115607
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The estimated number of qualifying claimants and cost to the Exchequer of Seafarers Earnings Deduction (SED) from 2008-09 to 2019-20 is presented in the table below.</p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Estimated cost to the Exchequer of Seafarers Earnings Deduction (£m)</strong></p></td><td><p><strong>Estimated number of qualifying claimants for Seafarers Earnings Deduction</strong></p></td></tr><tr><td><p><strong>2008-09</strong></p></td><td><p>160</p></td><td><p>17,000</p></td></tr><tr><td><p><strong>2009-10</strong></p></td><td><p>170</p></td><td><p>17,000</p></td></tr><tr><td><p><strong>2010-11</strong></p></td><td><p>180</p></td><td><p>17,000</p></td></tr><tr><td><p><strong>2011-12</strong></p></td><td><p>195</p></td><td><p>19,000</p></td></tr><tr><td><p><strong>2012-13</strong></p></td><td><p>250</p></td><td><p>20,000</p></td></tr><tr><td><p><strong>2013-14</strong></p></td><td><p>280</p></td><td><p>21,000</p></td></tr><tr><td><p><strong>2014-15</strong></p></td><td><p>280</p></td><td><p>23,000</p></td></tr><tr><td><p><strong>2015-16</strong></p></td><td><p>250</p></td><td><p>22,000</p></td></tr><tr><td><p><strong>2016-17</strong></p></td><td><p>240</p></td><td><p>21,000</p></td></tr><tr><td><p><strong>2017-18</strong></p></td><td><p>240</p></td><td><p>22,000</p></td></tr><tr><td><p><strong>2018-19</strong></p></td><td><p>260</p></td><td><p>22,000</p></td></tr><tr><td><p><strong>2019-20</strong></p></td><td><p>280</p></td><td><p>22,000</p></td></tr></tbody></table><p> </p><p>Comparable figures prior to 2008-09 are not held.</p><p> </p><p>The estimated cost to the Exchequer of SED from 2012-13 to 2019-20 and the estimated number of qualifying claimants for SED from 2017-18 to 2018-19 was published in HMRC’s non-structural tax relief statistics, which can be found here: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>.</p><p>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 115608 question first answered 19/11/2020 16:58:43 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252245

registered interest
date	16/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many qualifying claimants there were for seafarers earnings deduction in each year between 2006-07 and 2019-20.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	115608
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The estimated number of qualifying claimants and cost to the Exchequer of Seafarers Earnings Deduction (SED) from 2008-09 to 2019-20 is presented in the table below.</p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Estimated cost to the Exchequer of Seafarers Earnings Deduction (£m)</strong></p></td><td><p><strong>Estimated number of qualifying claimants for Seafarers Earnings Deduction</strong></p></td></tr><tr><td><p><strong>2008-09</strong></p></td><td><p>160</p></td><td><p>17,000</p></td></tr><tr><td><p><strong>2009-10</strong></p></td><td><p>170</p></td><td><p>17,000</p></td></tr><tr><td><p><strong>2010-11</strong></p></td><td><p>180</p></td><td><p>17,000</p></td></tr><tr><td><p><strong>2011-12</strong></p></td><td><p>195</p></td><td><p>19,000</p></td></tr><tr><td><p><strong>2012-13</strong></p></td><td><p>250</p></td><td><p>20,000</p></td></tr><tr><td><p><strong>2013-14</strong></p></td><td><p>280</p></td><td><p>21,000</p></td></tr><tr><td><p><strong>2014-15</strong></p></td><td><p>280</p></td><td><p>23,000</p></td></tr><tr><td><p><strong>2015-16</strong></p></td><td><p>250</p></td><td><p>22,000</p></td></tr><tr><td><p><strong>2016-17</strong></p></td><td><p>240</p></td><td><p>21,000</p></td></tr><tr><td><p><strong>2017-18</strong></p></td><td><p>240</p></td><td><p>22,000</p></td></tr><tr><td><p><strong>2018-19</strong></p></td><td><p>260</p></td><td><p>22,000</p></td></tr><tr><td><p><strong>2019-20</strong></p></td><td><p>280</p></td><td><p>22,000</p></td></tr></tbody></table><p> </p><p>Comparable figures prior to 2008-09 are not held.</p><p> </p><p>The estimated cost to the Exchequer of SED from 2012-13 to 2019-20 and the estimated number of qualifying claimants for SED from 2017-18 to 2018-19 was published in HMRC’s non-structural tax relief statistics, which can be found here: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>.</p><p>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 115607 question first answered 19/11/2020 16:58:43 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris