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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

1251384

registered interest
date	12/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
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 cost to the public purse of retaining the Small Brewers Relief threshold at 5000 hectolitres rather than lowering that threshold to 2100 hectolitres.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	114833
answer	answer is ministerial correction date of answer 17/11/2020 answer text <p>An estimate is not possible at this stage as the Government has not consulted on its announced plans for a new, more gradual taper for the SBR scheme. This will take place later this year.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 17/11/2020 11:52:54 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3973 label Biography information for Grahame Morris

1250454

registered interest
date	10/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the contribution of the Exchequer Secretary to the Treasury of 9 November 2020, Official Report, column 707, which breweries in Easington constituency will benefit from changes to Small Brewers Relief.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	113535
answer	answer is ministerial correction date of answer 16/11/2020 answer text <p>Due to taxpayer confidentiality, it is not possible to analyse the impact of tax changes at the level of individual breweries. However, all breweries will benefit from the improved economics of the scheme stemming from our reforms, which will allow brewers to grow without facing arbitrary barriers.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 16/11/2020 15:13:38 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3973 label Biography information for Grahame Morris

1250455

registered interest
date	10/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions he has had with breweries that produce less than 5000 hectolitres of beer on changes to Small Brewers Relief.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	113536
answer	answer is ministerial correction date of answer 16/11/2020 answer text <p>Further information will be published alongside the technical consultation later this year.</p><p>The Government listened to a wide range of brewers prior to the Chancellor’s 2018 announcement, including those represented by the Society of Independent Brewers (SIBA), the Small Brewers Duty Reform Coalition (SBDRC) and the British Beer and Pub Association (BBPA).</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 113537 113538 113539 question first answered 16/11/2020 14:38:50 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3973 label Biography information for Grahame Morris

1250456

registered interest
date	10/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the contribution of the Exchequer Secretary to the Treasury of 9 November 2020, Official Report, column 708, what assessment he has made of the financial effect on brewers producing between 2100 and 5000 hectolitres of changes to Small Brewers Relief.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	113537
answer	answer is ministerial correction date of answer 16/11/2020 answer text <p>Further information will be published alongside the technical consultation later this year.</p><p>The Government listened to a wide range of brewers prior to the Chancellor’s 2018 announcement, including those represented by the Society of Independent Brewers (SIBA), the Small Brewers Duty Reform Coalition (SBDRC) and the British Beer and Pub Association (BBPA).</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 113536 113538 113539 question first answered 16/11/2020 14:38:50 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3973 label Biography information for Grahame Morris

1250457

registered interest
date	10/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions his predecessor had with (a) breweries and (b) other organisations on reviewing changes to Small Brewers Relief prior to making his announcement at the 2018 Budget that that scheme would be reviewed.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	113538
answer	answer is ministerial correction date of answer 16/11/2020 answer text <p>Further information will be published alongside the technical consultation later this year.</p><p>The Government listened to a wide range of brewers prior to the Chancellor’s 2018 announcement, including those represented by the Society of Independent Brewers (SIBA), the Small Brewers Duty Reform Coalition (SBDRC) and the British Beer and Pub Association (BBPA).</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 113536 113537 113539 question first answered 16/11/2020 14:38:50 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3973 label Biography information for Grahame Morris

1250459

registered interest
date	10/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the oral contribution of the Exchequer Secretary to the Treasury of 9 November 2020, Official Report, column 708, how much and what proportion of Small Brewers Relief in 2019 was spent on breweries operating between 2100 and 5000 hectolitres.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	113539
answer	answer is ministerial correction date of answer 16/11/2020 answer text <p>Further information will be published alongside the technical consultation later this year.</p><p>The Government listened to a wide range of brewers prior to the Chancellor’s 2018 announcement, including those represented by the Society of Independent Brewers (SIBA), the Small Brewers Duty Reform Coalition (SBDRC) and the British Beer and Pub Association (BBPA).</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 113536 113537 113538 question first answered 16/11/2020 14:38:50 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3973 label Biography information for Grahame Morris