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1728419

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Holiday Accommodation: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of terminating the furnished holiday lettings tax regime on local (a) economies and (b) employment in tourist destinations.
	tabling member constituency	Inverness, Skye and West Ross-shire
	tabling member printed	Angus MacDonald
	uin	5157
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The Government will abolish the Furnished Holiday Lets (FHLs) tax regime from April 2025, which will equalise the tax treatment of landlords’ property income and gains.</p><p> </p><p>The government wants to support visitor accommodation alongside housing for long term-residents to rent or buy. Achieving this balance is crucial in supporting the tourism sector, and many of the people who work in the sector need access to local housing.</p> answering member constituency Ealing North answering member printed James Murray question first answered 17/09/2024 16:22:15 answering member 4797 label Biography information for James Murray
	tabling member	5362

1728420

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Bank Cards: Fees and Charges
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of rising transaction fees for non-European Economic Area cards on small businesses in (a) the Highlands and (b) other tourist areas; and whether her Department has plans to take steps to reduce those transaction fees.
	tabling member constituency	Inverness, Skye and West Ross-shire
	tabling member printed	Angus MacDonald
	uin	5158
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The Government is committed to promoting competition in the payments sector and recognises the importance of ensuring the fees charged for card payments are fair for all parties, including merchants.</p><p> </p><p>Card transaction fees are made up of different components. These include interchange fees paid to card issuers, and scheme and processing fees paid to the card scheme operators. Domestic interchange fees are capped under law and the Payment Systems Regulator is responsible for enforcing these caps.</p><p> </p><p>The PSR also has a broader programme of work to review aspects of card fees and assess whether the markets are working well, including for merchants. For example, earlier this year, the PSR published the interim findings of its investigation review into recent increases in scheme and processing fees, which can be found <a href="https://gbr01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.psr.org.uk%2Four-work%2Fmarket-reviews%2Fmarket-review-into-card-scheme-and-processing-fees%2F&amp;data=05%7C02%7Cjamie.slater%40hmtreasury.gov.uk%7Ca71be03d9b4b4f8833c308dcd26ce366%7Ced1644c505e049e6bc39fcf7ac51c18c%7C0%7C0%7C638616612338031072%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=mg0VGri%2FK0wKEgXtmNlmZWtBgSNSOX8fBx8TyttFNL0%3D&amp;reserved=0" target="_blank">here</a>.</p> answering member constituency Hampstead and Highgate answering member printed Tulip Siddiq question first answered 17/09/2024 08:40:35 answering member 4518 label Biography information for Tulip Siddiq
	tabling member	5362

1728452

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax: Agriculture
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of agricultural relief for Inheritance Tax in supporting farming businesses.
	tabling member constituency	Thirsk and Malton
	tabling member printed	Kevin Hollinrake
	uin	5066
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>HMRC publishes data regularly about the number of claims and the cost of non-structural tax reliefs, such as agricultural property relief and business property relief. The information can be found at <a href="http://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 5067 question first answered 17/09/2024 16:01:16 answering member 4797 label Biography information for James Murray
	tabling member	4474 label Biography information for Kevin Hollinrake

1728453

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax: Business
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of business relief for Inheritance Tax in supporting family owned businesses.
	tabling member constituency	Thirsk and Malton
	tabling member printed	Kevin Hollinrake
	uin	5067
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>HMRC publishes data regularly about the number of claims and the cost of non-structural tax reliefs, such as agricultural property relief and business property relief. The information can be found at <a href="http://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 5066 question first answered 17/09/2024 16:01:16 answering member 4797 label Biography information for James Murray
	tabling member	4474 label Biography information for Kevin Hollinrake

1728466

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Public Sector: Productivity
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps the Government is taking to (a) promote public sector reform and (b) increase public sector productivity.
	tabling member constituency	Salisbury
	tabling member printed	John Glen
	uin	4984
	answer	answer is ministerial correction date of answer 18/09/2024 answer text <p>The Chancellor has launched a multi-year Spending Review to conclude in Spring 2025 that will establish a new approach to public service reform to drive greater productivity in the public sector.</p><p>The Government will use the Spending Review to change the way public services are delivered by embedding a mission-led approach, driving forward public service reform and making the best use of technology to better deliver services. The Spending Review will set spending plans for a minimum of three years of the five-year forecast period.</p> answering member constituency Bristol North West answering member printed Darren Jones question first answered 18/09/2024 15:51:17 answering member 4621 label Biography information for Darren Jones
	tabling member	4051 label Biography information for John Glen

1728481

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Small Businesses: Business Rates
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate she has made of the burden of business rates on small and medium-sized businesses.
	tabling member constituency	Broadland and Fakenham
	tabling member printed	Jerome Mayhew
	uin	5108
	answer	answer is ministerial correction date of answer 18/09/2024 answer text <p>Recent trends in the rate of the business rates multiplier can be found at:</p><p><a href="https://www.gov.uk/calculate-your-business-rates" target="_blank">https://www.gov.uk/calculate-your-business-rates</a>.</p><p> </p><p>A number of reliefs are available to support businesses with their business rate liabilities. The eligibility criteria for them can be found on <a href="https://www.gov.uk/apply-for-business-rate-relief" target="_blank">GOV.Uk</a>. This includes the Small Business Rate Relief (SBRR) which provides 100% rate relief for eligible properties with rateable values below £12,000 with tapered relief available for eligible properties with rateable values between £12,000 and £15,000. SBRR means that over a third of the smallest non-domestic properties in England pay no business rates.</p><p> </p><p>I am unable to comment on the Welsh business rates system, as business rates is a devolved policy area which means this is a matter for the Welsh government.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 5109 question first answered 18/09/2024 14:32:42 answering member 4797 label Biography information for James Murray
	tabling member	4739 label Biography information for Jerome Mayhew

1728482

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Business Rates
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment she has made of trends in the level of the rate of the business rates multiplier in (a) England and (b) Wales.
	tabling member constituency	Broadland and Fakenham
	tabling member printed	Jerome Mayhew
	uin	5109
	answer	answer is ministerial correction date of answer 18/09/2024 answer text <p>Recent trends in the rate of the business rates multiplier can be found at:</p><p><a href="https://www.gov.uk/calculate-your-business-rates" target="_blank">https://www.gov.uk/calculate-your-business-rates</a>.</p><p> </p><p>A number of reliefs are available to support businesses with their business rate liabilities. The eligibility criteria for them can be found on <a href="https://www.gov.uk/apply-for-business-rate-relief" target="_blank">GOV.Uk</a>. This includes the Small Business Rate Relief (SBRR) which provides 100% rate relief for eligible properties with rateable values below £12,000 with tapered relief available for eligible properties with rateable values between £12,000 and £15,000. SBRR means that over a third of the smallest non-domestic properties in England pay no business rates.</p><p> </p><p>I am unable to comment on the Welsh business rates system, as business rates is a devolved policy area which means this is a matter for the Welsh government.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 5108 question first answered 18/09/2024 14:32:42 answering member 4797 label Biography information for James Murray
	tabling member	4739 label Biography information for Jerome Mayhew

1728483

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Business: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, when her Department plans to publish a business tax roadmap.
	tabling member constituency	Broadland and Fakenham
	tabling member printed	Jerome Mayhew
	uin	5110
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The Government will outline a tax roadmap for business at the Budget to offer the certainty that encourages investment and gives business the confidence to grow, including our commitment to cap corporation tax at 25% for the duration of this Parliament and to retain full expensing.</p> answering member constituency Ealing North answering member printed James Murray question first answered 17/09/2024 10:59:47 answering member 4797 label Biography information for James Murray
	tabling member	4739 label Biography information for Jerome Mayhew

1728586

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Valuation Office Agency: Wales
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, If she will publish (a) the agreement and (b) the terms of reference between the Welsh Government and the Valuation Office Agency in relation to (i) the Agency's work for a council tax revaluation in Wales and (ii) the development of the Automated Valuation Model in Wales.
	tabling member constituency	Ruislip, Northwood and Pinner
	tabling member printed	David Simmonds
	uin	5154
	answer	answer is ministerial correction date of answer 18/09/2024 answer text <p>The Welsh Government have previously responded on this matter in June 2024.</p><p>The answers can be viewed here:</p><ul><li><a href="https://record.senedd.wales/WrittenQuestion/93146" target="_blank"><strong>Written Question - WQ93146 - Welsh Parliament (senedd.wales)</strong></a></li><li><a href="https://record.senedd.wales/WrittenQuestion/93148" target="_blank"><strong>Written Question - WQ93148 - Welsh Parliament (senedd.wales)</strong></a><strong> </strong><strong> </strong></li><li><a href="https://record.assembly.wales/WrittenQuestion/93350" target="_blank"><strong>Written Question - WQ93350 - Welsh Parliament (assembly.wales)</strong></a></li></ul> answering member constituency Ealing North answering member printed James Murray grouped question UIN 5156 question first answered 18/09/2024 14:28:50 answering member 4797 label Biography information for James Murray
	tabling member	4872 label Biography information for David Simmonds

1728588

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Council Tax: Wales
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if she will list (a) each of the variables and (b) the source of data for each variable used in the new Automated Valuation Model for the Valuation Office Agency's council tax revaluation in Wales.
	tabling member constituency	Ruislip, Northwood and Pinner
	tabling member printed	David Simmonds
	uin	5155
	answer	answer is ministerial correction date of answer 18/09/2024 answer text <p>The variables used in the AVM model include property attributes, locations, and sales details. While much of this data is sourced from VOA records, the VOA supplement this with data available across Government and through the Public Sector Geospatial Agreement, including from the Office for National Statistics, HM Land Registry and Ordnance Survey.</p> answering member constituency Ealing North answering member printed James Murray question first answered 18/09/2024 14:30:20 answering member 4797 label Biography information for James Murray
	tabling member	4872 label Biography information for David Simmonds

1728589

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Council Tax: Wales
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate she has made of the cost to the Valuation Office Agency (VOA) of the council tax revaluation in Wales; and what payments the Welsh Government has (a) made and (b) agreed to make to the VOA to finance this work.
	tabling member constituency	Ruislip, Northwood and Pinner
	tabling member printed	David Simmonds
	uin	5156
	answer	answer is ministerial correction date of answer 18/09/2024 answer text <p>The Welsh Government have previously responded on this matter in June 2024.</p><p>The answers can be viewed here:</p><ul><li><a href="https://record.senedd.wales/WrittenQuestion/93146" target="_blank"><strong>Written Question - WQ93146 - Welsh Parliament (senedd.wales)</strong></a></li><li><a href="https://record.senedd.wales/WrittenQuestion/93148" target="_blank"><strong>Written Question - WQ93148 - Welsh Parliament (senedd.wales)</strong></a><strong> </strong><strong> </strong></li><li><a href="https://record.assembly.wales/WrittenQuestion/93350" target="_blank"><strong>Written Question - WQ93350 - Welsh Parliament (assembly.wales)</strong></a></li></ul> answering member constituency Ealing North answering member printed James Murray grouped question UIN 5154 question first answered 18/09/2024 14:28:50 answering member 4797 label Biography information for James Murray
	tabling member	4872 label Biography information for David Simmonds

1728597

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Evasion: Small Businesses
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if her Department will make an assessment of the potential merits of developing a system to tackle trends in the level of tax evasion from small businesses.
	tabling member constituency	Liverpool Wavertree
	tabling member printed	Paula Barker
	uin	5137
	answer	answer is ministerial correction date of answer 18/09/2024 answer text <p>The Government is committed to tackling all forms of non-compliance, including evasion. Each year HMRC estimates the size of the tax gap, and the latest published tax gap (2022-23) was 4.8% of theoretical liabilities, or £39.8bn. The element attributable to small businesses is 60% (£24.1bn) of that overall tax gap.</p><p> </p><p>HMRC publishes these estimates in its annual ‘Measuring the Tax Gap’ report. <a href="https://www.gov.uk/government/statistics/measuring-tax-gaps" target="_blank">https://www.gov.uk/government/statistics/measuring-tax-gaps</a></p><p> </p><p>Small businesses play a vital role in the UK economy and most businesses pay what they owe. A small minority fail to pay their fair share of tax, thereby depriving public services of vital funding and leading to unfair competition between businesses.</p><p> </p> answering member constituency Ealing North answering member printed James Murray question first answered 18/09/2024 10:54:09 answering member 4797 label Biography information for James Murray
	tabling member	4828 label Biography information for Paula Barker

1728616

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tobacco: Smuggling
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps she is taking at a retail level to tackle the illicit tobacco trade.
	tabling member constituency	South Holland and The Deepings
	tabling member printed	Sir John Hayes
	uin	4972
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>HMRC works closely with local authorities to help tackle illicit tobacco trade at a retail level.</p><p> </p><p>In January 2021 HMRC and National Trading Standards launched Operation CeCe. This joint initiative builds on decades of partnership working with local Trading Standards Officers.</p><p> </p><p>HMRC funds Operation CeCe with the money being allocated by National Trading Standards to local authority Trading Standards. This supports them to undertake enforcement activity including the sharing of information and intelligence to target and seize illegal tobacco, disruption of the illicit tobacco market and prevention of fraud in their area.</p><p> </p><p>In its first two years of operation more than 28 million cigarettes and nearly 8 tonnes of illicit hand rolling-tobacco were seized.</p><p> </p><p>In July 2023 new powers were given to Trading Standards to make referrals to HM Revenue and Customs (HMRC) where they find evidence of tobacco products that do not comply with the UK Tobacco Track and Trace System.</p><p> </p><p>In January 2024, HMRC published a new Illicit Tobacco Strategy ‘Stubbing out the problem’. The Strategy sets out how HMRC intends to build on the success of Operation CeCe by increasing the level of funding available to Trading Standards.</p><p> </p> answering member constituency Ealing North answering member printed James Murray question first answered 17/09/2024 15:53:43 answering member 4797 label Biography information for James Murray
	tabling member	350 label Biography information for Sir John Hayes

1728652

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Treasury: Equality
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many positions in her Department included (a) diversity, (b) inclusion, (c) equity and (d) equality in their job title in each of the last five years; and what the total cost of the salaries of each such job was in each of those years.
	tabling member constituency	Great Yarmouth
	tabling member printed	Rupert Lowe
	uin	5194
	answer	answer is ministerial correction date of answer 18/09/2024 answer text <p>There are currently 3 members of HM Treasury staff who have (a) diversity, (b) inclusion, (c) equity or (d) equality in their job title. We do not hold this information for previous years.</p><p>As the total number of individuals is less than 5, HM Treasury is unable to release salary information as doing so would mean these individuals may be identifiable. This is in line with HM Treasury's data reporting policy.</p> answering member constituency Ealing North answering member printed James Murray question first answered 18/09/2024 10:52:26 answering member 4797 label Biography information for James Murray
	tabling member	5158

1728681

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Council Tax: Wales
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what advice the Center for Appraisal Research and Technology provided to the Valuation Office Agency for its work on an automated valuation model for council tax revaluation in Wales.
	tabling member constituency	Ruislip, Northwood and Pinner
	tabling member printed	David Simmonds
	uin	5223
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>To support the model development, VOA let a short-term advisory contract with the Centre for Appraisal Research and Technology (<a href="https://en.wikipedia.org/wiki/CART" target="_blank">CART</a>) who provided advice on:</p><ol><li>Specific statistical and modelling techniques employed by VOA to ensure appropriate use, focusing on published academic research and international best practice among government property tax/valuation authorities;</li><li>Alignment of VOA modelling procedures with international standards;</li><li>Any additional statistical tests and analyses VOA should consider as part of their modelling work.</li></ol> answering member constituency Ealing North answering member printed James Murray question first answered 17/09/2024 16:03:12 answering member 4797 label Biography information for James Murray
	tabling member	4872 label Biography information for David Simmonds

1728682

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Council Tax: Wales
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether (a) artificial intelligence and (b)machine learning were used in the automated valuation model in the Valuation Office Agency’s work for council tax revaluation in Wales.
	tabling member constituency	Ruislip, Northwood and Pinner
	tabling member printed	David Simmonds
	uin	5224
	answer	answer is ministerial correction date of answer 18/09/2024 answer text <p>The Automated Valuation Model (AVM) utilises supervised machine learning, where a model is trained using known transaction values. Statistical techniques are used to calculate the impact of the property’s inherent characteristics and location on the value of a property. While the AVM supports the valuation process, its outputs are reviewed and refined by valuers and analysts before making a final judgement on the appropriate band a property is placed in.</p> answering member constituency Ealing North answering member printed James Murray question first answered 18/09/2024 14:34:09 answering member 4797 label Biography information for James Murray
	tabling member	4872 label Biography information for David Simmonds

1728702

	registered interest
	date	10/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Rent a Room Scheme
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of increasing the Rent a Room Scheme tax-free earnings threshold.
	tabling member constituency	Bournemouth East
	tabling member printed	Tom Hayes
	uin	5244
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>Rent a room relief provides an incentive for people to make spare rooms available for rent.</p><p> </p><p>As with all aspects of the tax system, the Government will keep this under review.</p> answering member constituency Ealing North answering member printed James Murray question first answered 17/09/2024 16:11:28 answering member 4797 label Biography information for James Murray
	tabling member	5210

1728024

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to the report by Offshore Energies UK entitled Impact of UKCS fiscal policy on UK economic growth, published on 2 September 2024, if she will make an assessment of the potential impact of (a) increasing the headline rate of the Energy Profits Levy to 78%, (b) extending the Energy Profits Levy for a year and (c) removing all allowances associated with the Energy Profits Levy on the level of capital investment on the UK continental shelf in the period between 2025 and 2029.
	tabling member constituency	West Aberdeenshire and Kincardine
	tabling member printed	Andrew Bowie
	uin	4758
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>In July, the government confirmed changes to the Energy Profits Levy (EPL), including extending the levy’s end date to March 2030, increasing it by three percentage points to 38%, removing the levy’s main 29% investment allowance, and reducing the generosity of capital allowances when calculating profits taxable by the EPL. The government will confirm further details of these changes at Budget on October 30, including the rate of the EPL’s decarbonisation investment allowance, which has been retained. We are currently consulting with the sector to finalise these changes and ensure a phased and responsible transition for the North Sea.</p><p> </p><p>Money raised from these changes will support the transition to clean energy, increasing security and independence while providing sustainable jobs for the future and helping to protect electricity bills against future price shocks. Full costings certified by the Office for Budget Responsibility (OBR) will be published at Budget on October 30. Forecasts for investment in the sector will also be published by the OBR at this time, and will take into account policy decisions impacting the production of oil and gas across the UK and UK Continental Shelf.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 4759 4760 4761 question first answered 17/09/2024 15:01:45 answering member 4797 label Biography information for James Murray
	tabling member	4601 label Biography information for Andrew Bowie

1728025

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to the report by Offshore Energies UK entitled Impact of UKCS fiscal policy on UK economic growth, published on 2 September 2024, if she will make an assessment of the potential impact of (a) increasing the headline rate of the Energy Profits Levy to 78%, (b) extending the Energy Profits Levy for a year and (c) removing all allowances associated with the Energy Profits Levy on the total economic value of the sector in the period between 2025 and 2029.
	tabling member constituency	West Aberdeenshire and Kincardine
	tabling member printed	Andrew Bowie
	uin	4759
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>In July, the government confirmed changes to the Energy Profits Levy (EPL), including extending the levy’s end date to March 2030, increasing it by three percentage points to 38%, removing the levy’s main 29% investment allowance, and reducing the generosity of capital allowances when calculating profits taxable by the EPL. The government will confirm further details of these changes at Budget on October 30, including the rate of the EPL’s decarbonisation investment allowance, which has been retained. We are currently consulting with the sector to finalise these changes and ensure a phased and responsible transition for the North Sea.</p><p> </p><p>Money raised from these changes will support the transition to clean energy, increasing security and independence while providing sustainable jobs for the future and helping to protect electricity bills against future price shocks. Full costings certified by the Office for Budget Responsibility (OBR) will be published at Budget on October 30. Forecasts for investment in the sector will also be published by the OBR at this time, and will take into account policy decisions impacting the production of oil and gas across the UK and UK Continental Shelf.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 4758 4760 4761 question first answered 17/09/2024 15:01:45 answering member 4797 label Biography information for James Murray
	tabling member	4601 label Biography information for Andrew Bowie

1728026

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to the report by Offshore Energies UK entitled Impact of UKCS fiscal policy on UK economic growth, published on 2 September 2024, if she will make an assessment of the potential impact of (a) increasing the headline rate of the Energy Profits Levy to 78%, (b) extending the Energy Profits Levy for a year and (c) removing all allowances associated with the Energy Profits Levy on (i) demand for supply chain companies and (ii) business decisions on the location of (A) resource capability and (B) assets in that sector.
	tabling member constituency	West Aberdeenshire and Kincardine
	tabling member printed	Andrew Bowie
	uin	4760
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>In July, the government confirmed changes to the Energy Profits Levy (EPL), including extending the levy’s end date to March 2030, increasing it by three percentage points to 38%, removing the levy’s main 29% investment allowance, and reducing the generosity of capital allowances when calculating profits taxable by the EPL. The government will confirm further details of these changes at Budget on October 30, including the rate of the EPL’s decarbonisation investment allowance, which has been retained. We are currently consulting with the sector to finalise these changes and ensure a phased and responsible transition for the North Sea.</p><p> </p><p>Money raised from these changes will support the transition to clean energy, increasing security and independence while providing sustainable jobs for the future and helping to protect electricity bills against future price shocks. Full costings certified by the Office for Budget Responsibility (OBR) will be published at Budget on October 30. Forecasts for investment in the sector will also be published by the OBR at this time, and will take into account policy decisions impacting the production of oil and gas across the UK and UK Continental Shelf.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 4758 4759 4761 question first answered 17/09/2024 15:01:45 answering member 4797 label Biography information for James Murray
	tabling member	4601 label Biography information for Andrew Bowie

1728027

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to the report by Offshore Energies UK entitled Impact of UKCS fiscal policy on UK economic growth, published on 2 September 2024, if she will make an assessment of the potential impact of (a) increasing the headline rate of the Energy Profits Levy to 78%, (b) extending the Energy Profits Levy for a year and (c) removing all allowances associated with the Energy Profits Levy on the (i) level of employment and (ii) number of projects that will start in the period to 2029.
	tabling member constituency	West Aberdeenshire and Kincardine
	tabling member printed	Andrew Bowie
	uin	4761
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>In July, the government confirmed changes to the Energy Profits Levy (EPL), including extending the levy’s end date to March 2030, increasing it by three percentage points to 38%, removing the levy’s main 29% investment allowance, and reducing the generosity of capital allowances when calculating profits taxable by the EPL. The government will confirm further details of these changes at Budget on October 30, including the rate of the EPL’s decarbonisation investment allowance, which has been retained. We are currently consulting with the sector to finalise these changes and ensure a phased and responsible transition for the North Sea.</p><p> </p><p>Money raised from these changes will support the transition to clean energy, increasing security and independence while providing sustainable jobs for the future and helping to protect electricity bills against future price shocks. Full costings certified by the Office for Budget Responsibility (OBR) will be published at Budget on October 30. Forecasts for investment in the sector will also be published by the OBR at this time, and will take into account policy decisions impacting the production of oil and gas across the UK and UK Continental Shelf.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 4758 4759 4760 question first answered 17/09/2024 15:01:45 answering member 4797 label Biography information for James Murray
	tabling member	4601 label Biography information for Andrew Bowie

1728031

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Banking Hubs
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of opening a banking hub in (a) St Ives, Cambridgeshire and (b) other market towns that have experienced bank closures.
	tabling member constituency	Huntingdon
	tabling member printed	Ben Obese-Jecty
	uin	4779
	answer	answer is ministerial correction date of answer 13/09/2024 answer text <p>The Government understands the importance of face-to-face banking to communities and high streets, and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with industry to roll-out 350 banking hubs across the UK, which will provide individuals and businesses with critical cash and banking services.</p><p> </p><p>Over 60 banking hubs are already open and Cash Access UK, who oversee banking hub rollout, expect 100 hubs to be open by the end of the year.</p><p> </p><p>The specific location of these hubs is determined independently by LINK, the operator of the UK’s largest ATM network. LINK considers criteria such as whether another bank branch remains nearby, the local population, the number of cash-accepting businesses and the financial vulnerability of the community.</p> answering member constituency Hampstead and Highgate answering member printed Tulip Siddiq question first answered 13/09/2024 12:58:43 answering member 4518 label Biography information for Tulip Siddiq
	tabling member	5089

1728058

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Voluntary Organisations: Mileage Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent assessment has she made of the potential impact of uprating mileage allowance scheme rates on the travel costs of people working in the voluntary sector.
	tabling member constituency	Ceredigion Preseli
	tabling member printed	Ben Lake
	uin	4765
	answer	answer is ministerial correction date of answer 12/09/2024 answer text <p>Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle.  These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes.</p><p> </p><p>Voluntary organisations reimbursing volunteers can either use the AMAP rates or can reimburse the actual cost incurred where the volunteer drivers can evidence such costs without a tax liability arising. Any reimbursement above the AMAP rates would be subject to Income Tax unless the driver can show evidence of the expenditure. It is ultimately up to the voluntary organisation to determine the amount they reimburse to volunteers.</p><p> </p><p>In estimating typical motoring costs per business mile HMRC use a variety of information. This includes information from the AA, the National Travel Survey, the Association of British Insurers and the Department for Energy Security and Net Zero (fuel prices). The AMAP rate is intended to reflect both running costs (such as fuel) and a proportion of standing costs (such as insurance, MOT and depreciation).</p><p> </p><p>As with all taxes and allowances, the Government keeps the AMAP rate under review. Any changes to are announced by the Chancellor at fiscal events, taking into account the wider economic and fiscal context.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 4766 question first answered 12/09/2024 14:10:45 answering member 4797 label Biography information for James Murray
	tabling member	4630 label Biography information for Ben Lake

1728059

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Voluntary Organisations: Mileage Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if she will make an estimate of the potential impact of abolishing the mileage allowance scheme reduced rate for over 10,000 miles of travel in the tax year on the travel costs of people working in the voluntary sector.
	tabling member constituency	Ceredigion Preseli
	tabling member printed	Ben Lake
	uin	4766
	answer	answer is ministerial correction date of answer 12/09/2024 answer text <p>Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle.  These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes.</p><p> </p><p>Voluntary organisations reimbursing volunteers can either use the AMAP rates or can reimburse the actual cost incurred where the volunteer drivers can evidence such costs without a tax liability arising. Any reimbursement above the AMAP rates would be subject to Income Tax unless the driver can show evidence of the expenditure. It is ultimately up to the voluntary organisation to determine the amount they reimburse to volunteers.</p><p> </p><p>In estimating typical motoring costs per business mile HMRC use a variety of information. This includes information from the AA, the National Travel Survey, the Association of British Insurers and the Department for Energy Security and Net Zero (fuel prices). The AMAP rate is intended to reflect both running costs (such as fuel) and a proportion of standing costs (such as insurance, MOT and depreciation).</p><p> </p><p>As with all taxes and allowances, the Government keeps the AMAP rate under review. Any changes to are announced by the Chancellor at fiscal events, taking into account the wider economic and fiscal context.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 4765 question first answered 12/09/2024 14:10:45 answering member 4797 label Biography information for James Murray
	tabling member	4630 label Biography information for Ben Lake

1728060

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Cash Dispensing: Lincolnshire
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if she will make an estimate of the number of pay to use ATMs in (a) South Holland and the Deepings constituency and (b) Lincolnshire.
	tabling member constituency	South Holland and The Deepings
	tabling member printed	Sir John Hayes
	uin	4590
	answer	answer is ministerial correction date of answer 13/09/2024 answer text <p>The government recognises that cash continues to be used by millions of people across the UK, including those who may be in vulnerable groups, and is committed to protecting access to cash for individuals and businesses.</p><p> </p><p>The operator of the UK’s largest ATM network, LINK, publishes data on the number of ATMs across each parliamentary constituency. This includes a breakdown of the number of pay-to-use ATMs operated by the LINK network. In the constituency of South Holland and the Deepings, LINK data identifies that there are 7 pay-to-use ATMs of 48 ATMs overall. This data can be found at <a href="https://www.link.co.uk/data-research/the-atm-network" target="_blank">https://www.link.co.uk/data-research/the-atm-network</a>.</p><p> </p><p>Whilst no breakdown is available for Lincolnshire as a whole, LINK operates a cash locator tool which provides data on the location and character of ATMs across the UK, and can be searched by local area. This includes a breakdown of the number of pay-to-use ATMs, free-to-use ATMs, as well as other cash-related services such as those provided at Post Office counters.</p><p> </p><p>The tool can be accessed at: <a href="https://www.link.co.uk/cash-locator" target="_blank">https://www.link.co.uk/cash-locator</a>.</p> answering member constituency Hampstead and Highgate answering member printed Tulip Siddiq question first answered 13/09/2024 13:00:06 answering member 4518 label Biography information for Tulip Siddiq
	tabling member	350 label Biography information for Sir John Hayes

1728090

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if she will make an estimate of the amount of revenue that removal of the personal allowance from additional rate taxpayers would raise.
	tabling member constituency	Easington
	tabling member printed	Grahame Morris
	uin	4626
	answer	answer is ministerial correction date of answer 12/09/2024 answer text <p>Additional rate taxpayers do not currently benefit from the personal allowance as it is tapered away when a person has income over £100,000 and is fully removed for those paying the additional rate. Therefore this would have no exchequer impact.</p><p> </p><p>In 2024-2025, the income limit for personal allowance is £100,000. For every £2 of additional income above the limit, the personal allowance decreases by £1, and reaches £0 at an income level of £125,140. The additional rate of income tax is paid on income over £125,140. All income tax rates and allowances are provided in the following publication: <a href="https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past" target="_blank">Income Tax rates and allowances for current and previous tax years - GOV.UK (www.gov.uk)</a></p> answering member constituency Ealing North answering member printed James Murray question first answered 12/09/2024 14:12:21 answering member 4797 label Biography information for James Murray
	tabling member	3973 label Biography information for Grahame Morris

1728106

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Treasury: Senior Civil Servants
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether her Department's Director of Special Advisers and Chancellor Engagement post was advertised (a) externally or (b) internally; and whether the post was filled by open and fair competition.
	tabling member constituency	Salisbury
	tabling member printed	John Glen
	uin	4635
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The grade of the Director of Special Advisers and Chancellor Engagement post is SCS pay band 2.</p><p> </p><p>The appointment of the Director of Special Advisers and Chancellor Engagement followed the correct processes. The postholder has been a civil servant for 7 years. She had passed a selection board for a role at director level prior to the General Election being called. A similar director role had previously been filled by a civil servant. The incumbent has been appointed for an initial period of 6 months.</p><p> </p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 4636 4665 question first answered 17/09/2024 11:03:34 answering member 4797 label Biography information for James Murray
	tabling member	4051 label Biography information for John Glen

1728107

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Treasury: Senior Civil Servants
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the (a) job description and (b) pay band is for the Director of Special Advisers and Chancellor Engagement.
	tabling member constituency	Salisbury
	tabling member printed	John Glen
	uin	4636
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The grade of the Director of Special Advisers and Chancellor Engagement post is SCS pay band 2.</p><p> </p><p>The appointment of the Director of Special Advisers and Chancellor Engagement followed the correct processes. The postholder has been a civil servant for 7 years. She had passed a selection board for a role at director level prior to the General Election being called. A similar director role had previously been filled by a civil servant. The incumbent has been appointed for an initial period of 6 months.</p><p> </p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 4635 4665 question first answered 17/09/2024 11:03:34 answering member 4797 label Biography information for James Murray
	tabling member	4051 label Biography information for John Glen

1728108

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Pension Credit
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much funding her Department has allocated to the Pension Credit Week of Action campaign, launched on 2 September 2024.
	tabling member constituency	Perth and Kinross-shire
	tabling member printed	Pete Wishart
	uin	4603
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The Government wants those eligible for Pension Credit but not currently claiming it to receive the benefits they are entitled to, including their Winter Fuel Payment. We will continue to maximise opportunities to promote Pension Credit – such as the recent Week of Action - and to raise awareness of its wider benefits and to encourage pensioners to apply.</p><p> </p><p>In the five weeks following the Chancellor’s statement on 29 July we have seen a 115% increase in claims for Pension Credit, compared to the five weeks before. This is a welcome increase, but we must continue to raise awareness. We are now focusing on a paid media partnership and a national Pension Credit marketing campaign through to 21 December to maximise take-up.</p><p> </p><p>Campaign activity is funded from DWP's budget. We will confirm department's control totals for 2024-25, and expenditure limits for 2025-26 alongside the Budget on 30 October.</p> answering member constituency Bristol North West answering member printed Darren Jones question first answered 17/09/2024 15:13:06 answering member 4621 label Biography information for Darren Jones
	tabling member	1440 label Biography information for Pete Wishart

1728110

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Civil Service: Trade Union Officials
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if the Office for Value for Money will investigate the value for money of (a) expenditure relating to in the Civil Service and (b) trade union facility time in the Civil Service.
	tabling member constituency	Salisbury
	tabling member printed	John Glen
	uin	4637
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The Office for Value for Money (OVfM) has two primary roles. First, to provide targeted interventions, working with Treasury and departments, so that value for money governs every decision government makes. Second, to recommend system reforms to ensure any changes support the government’s missions and deliver value for money. <strong> </strong></p><p><strong> </strong></p><p>The OVfM is focussed on tackling wider systemic challenges that impact Government operations. Internal teams across departments already consider the value for money on respective policies and external interactions, using existing tools to consider their impact.<strong> </strong></p> answering member constituency Bristol North West answering member printed Darren Jones grouped question UIN 4708 4709 question first answered 17/09/2024 15:15:22 answering member 4621 label Biography information for Darren Jones
	tabling member	4051 label Biography information for John Glen

1728146

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Senior Civil Servants: Recruitment
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 26 July 2024 to Question 1260 on Senior Civil Servants: Recruitment, whether the Director of Special Advisers and Chancellor Engagement role was open to external candidates.
	tabling member constituency	Salisbury
	tabling member printed	John Glen
	uin	4665
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The grade of the Director of Special Advisers and Chancellor Engagement post is SCS pay band 2.</p><p> </p><p>The appointment of the Director of Special Advisers and Chancellor Engagement followed the correct processes. The postholder has been a civil servant for 7 years. She had passed a selection board for a role at director level prior to the General Election being called. A similar director role had previously been filled by a civil servant. The incumbent has been appointed for an initial period of 6 months.</p><p> </p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 4635 4636 question first answered 17/09/2024 11:03:34 answering member 4797 label Biography information for James Murray
	tabling member	4051 label Biography information for John Glen

1728179

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Government Departments: Cost Effectiveness
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what government efficiency savings planned by the previous government she plans to (a) continue and (b) discontinue.
	tabling member constituency	Salisbury
	tabling member printed	John Glen
	uin	4696
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>Departments are responsible for managing their budgets and delivering efficiency savings, both those in plans from the previous government, and those announced by the new government.</p><p>The government has secured £5.5 billion of savings in 2024-25 rising to £8.1 billion in 2025-26. That means it has already managed down the £21.9 billion spending pressure to £16.4 billion.</p><p>The Government will set out its further plans on efficiencies in the multi-year Spending Review that will conclude Spring 2025.</p> answering member constituency Bristol North West answering member printed Darren Jones question first answered 17/09/2024 16:20:44 answering member 4621 label Biography information for Darren Jones
	tabling member	4051 label Biography information for John Glen

1728191

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Aviation: Cost Effectiveness
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether (a) her Department and (b) the Office for Value for Money plans to issue guidance on the value for money of (i) domestic and (ii) international flights.
	tabling member constituency	Salisbury
	tabling member printed	John Glen
	uin	4708
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The Office for Value for Money (OVfM) has two primary roles. First, to provide targeted interventions, working with Treasury and departments, so that value for money governs every decision government makes. Second, to recommend system reforms to ensure any changes support the government’s missions and deliver value for money. <strong> </strong></p><p><strong> </strong></p><p>The OVfM is focussed on tackling wider systemic challenges that impact Government operations. Internal teams across departments already consider the value for money on respective policies and external interactions, using existing tools to consider their impact.<strong> </strong></p> answering member constituency Bristol North West answering member printed Darren Jones grouped question UIN 4637 4709 question first answered 17/09/2024 15:15:22 answering member 4621 label Biography information for Darren Jones
	tabling member	4051 label Biography information for John Glen

1728192

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Civil Service: Equality and Trade Union Officials
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether the Office for Value for Money will investigate value for money in (a) Equality, Diversity and Inclusion spending and (b) trade union facility time in the civil service.
	tabling member constituency	Salisbury
	tabling member printed	John Glen
	uin	4709
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The Office for Value for Money (OVfM) has two primary roles. First, to provide targeted interventions, working with Treasury and departments, so that value for money governs every decision government makes. Second, to recommend system reforms to ensure any changes support the government’s missions and deliver value for money. <strong> </strong></p><p><strong> </strong></p><p>The OVfM is focussed on tackling wider systemic challenges that impact Government operations. Internal teams across departments already consider the value for money on respective policies and external interactions, using existing tools to consider their impact.<strong> </strong></p> answering member constituency Bristol North West answering member printed Darren Jones grouped question UIN 4637 4708 question first answered 17/09/2024 15:15:22 answering member 4621 label Biography information for Darren Jones
	tabling member	4051 label Biography information for John Glen

1728199

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Private Education: Business Rates
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if she will make an estimate of the average annual cost per school of abolishing business rates relief for fee-paying schools.
	tabling member constituency	South Suffolk
	tabling member printed	James Cartlidge
	uin	4753
	answer	answer is ministerial correction date of answer 12/09/2024 answer text <p>As announced on 29 July 2024, the government will legislate to remove the eligibility of private schools in England to business rates charitable rates relief. The Government will confirm the introduction of these tax policy changes at Budget, at which point the Office for Budget Responsibility (OBR) will certify the Government’s costings for these measures. The revenue raised will help to deliver the Government’s commitments relating to education and young people.</p> answering member constituency Ealing North answering member printed James Murray question first answered 12/09/2024 14:13:45 answering member 4797 label Biography information for James Murray
	tabling member	4519 label Biography information for James Cartlidge

1728206

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Private Education: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if she will take steps to exempt pupils awaiting an Education Health and Care Plan from the introduction of VAT on independent school fees.
	tabling member constituency	East Hampshire
	tabling member printed	Damian Hinds
	uin	4620
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools.</p><p> </p><p>This change will not impact pupils with the most acute additional needs, where these can only be met in private schools. Local Authorities (LAs) fund pupils’ places in private schools where their needs can only be met in a private school. For example, in England, where attendance at that private school is required by a child’s Education, Health and Care Plan (EHCP), LAs will be able to reclaim the VAT on the fees from HMRC. In Northern Ireland, it will be the Education Authority who fund placements in private schools and will be able to reclaim the VAT.</p><p> </p><p>If parents have chosen to pay the fees to place their child in a private school while going through an EHC needs assessment, they will be liable for any fees. As part of the EHC assessment process, the LA will consider what school or college to name on the plan. LAs aim to process all EHCP applications in time for the start of the next school year so that parents can make an informed decision as to which school they send their child to. In certain circumstances, the LA is able to prepay one term’s fees if the EHCP is not yet complete, but the outcome is foreseeable. Likewise, some private schools will forgo the first term’s fees for pupils that are expected to be granted an EHCP in the future.</p><p> </p><p>A technical consultation was published on 29 July and remained open until 15 September. This gave schools 6 weeks to prepare a consultation response, including around 2 weeks from the end of the school holidays. It is important that the consultation closed on 15 September to provide enough time to analyse responses and consider any changes to the draft legislation ahead of Budget.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 4622 question first answered 17/09/2024 12:51:49 answering member 4797 label Biography information for James Murray
	tabling member	3969 label Biography information for Damian Hinds

1728208

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Private Education: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether her Department is providing the Office for Budget Responsibility with input assumptions on (a) the price elasticity of demand for independent sector education and (b) the number of children likely to move to state sector schools as a result of the imposition of VAT on independent schools.
	tabling member constituency	East Hampshire
	tabling member printed	Damian Hinds
	uin	4621
	answer	answer is ministerial correction date of answer 12/09/2024 answer text <p>On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools.</p><p> </p><p>The Government will confirm the introduction of these tax policy changes at the Budget on 30 October. Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, details of the Government’s assessment of the expected impacts of these policy changes will be published at the Budget in the usual way.</p> answering member constituency Ealing North answering member printed James Murray question first answered 12/09/2024 14:28:16 answering member 4797 label Biography information for James Murray
	tabling member	3969 label Biography information for Damian Hinds

1728209

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Private Education: Business Rates and VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether she has received representations over the timing of her Department's consultation on Applying VAT to Private School Fees and Removing the Business Rates Charitable Rates Relief for Private Schools.
	tabling member constituency	East Hampshire
	tabling member printed	Damian Hinds
	uin	4622
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools.</p><p> </p><p>This change will not impact pupils with the most acute additional needs, where these can only be met in private schools. Local Authorities (LAs) fund pupils’ places in private schools where their needs can only be met in a private school. For example, in England, where attendance at that private school is required by a child’s Education, Health and Care Plan (EHCP), LAs will be able to reclaim the VAT on the fees from HMRC. In Northern Ireland, it will be the Education Authority who fund placements in private schools and will be able to reclaim the VAT.</p><p> </p><p>If parents have chosen to pay the fees to place their child in a private school while going through an EHC needs assessment, they will be liable for any fees. As part of the EHC assessment process, the LA will consider what school or college to name on the plan. LAs aim to process all EHCP applications in time for the start of the next school year so that parents can make an informed decision as to which school they send their child to. In certain circumstances, the LA is able to prepay one term’s fees if the EHCP is not yet complete, but the outcome is foreseeable. Likewise, some private schools will forgo the first term’s fees for pupils that are expected to be granted an EHCP in the future.</p><p> </p><p>A technical consultation was published on 29 July and remained open until 15 September. This gave schools 6 weeks to prepare a consultation response, including around 2 weeks from the end of the school holidays. It is important that the consultation closed on 15 September to provide enough time to analyse responses and consider any changes to the draft legislation ahead of Budget.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 4620 question first answered 17/09/2024 12:51:49 answering member 4797 label Biography information for James Murray
	tabling member	3969 label Biography information for Damian Hinds

1728227

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Treasury: Civil Servants
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the civil service grade is of the Head of Business Engagement in her Department.
	tabling member constituency	Sevenoaks
	tabling member printed	Laura Trott
	uin	4795
	answer	answer is ministerial correction date of answer 12/09/2024 answer text <p>The Treasury does not comment on individual appointments at Deputy Director level or below.</p> answering member constituency Ealing North answering member printed James Murray question first answered 12/09/2024 15:12:37 answering member 4797 label Biography information for James Murray
	tabling member	4780 label Biography information for Laura Trott

1728228

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Treasury: Directors
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, who the non-executive directors are in her Department.
	tabling member constituency	Sevenoaks
	tabling member printed	Laura Trott
	uin	4796
	answer	answer is ministerial correction date of answer 12/09/2024 answer text The information regarding the non-executive directors for HM Treasury can be found in the Annual Report and Accounts and on the front page of HMTreasury.gov.uk. answering member constituency Ealing North answering member printed James Murray question first answered 12/09/2024 15:10:10 answering member 4797 label Biography information for James Murray
	tabling member	4780 label Biography information for Laura Trott

1728294

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Enterprise Investment Scheme
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if she will review the implementation of the Enterprise Investment Scheme; and if she will meet the hon. Member for Great Yarmouth to discuss that scheme.
	tabling member constituency	Great Yarmouth
	tabling member printed	Rupert Lowe
	uin	4862
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The Enterprise Investment Scheme was recently evaluated, with reports published in November 2023. These are available on gov.uk.</p> answering member constituency Ealing North answering member printed James Murray question first answered 17/09/2024 11:10:08 answering member 4797 label Biography information for James Murray
	tabling member	5158

1728311

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax and Social Security Benefits: Foreign Nationals
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, to publish what the total value of (a) income tax paid, (b) National Insurance Contributions paid, (c) tax credits claimed and (d) child benefit claimed for non-UK nationals is, broken down by nationality, for each of the last five years.
	tabling member constituency	West Suffolk
	tabling member printed	Nick Timothy
	uin	4879
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>HMRC no longer produce a breakdown of Income Tax paid, National Insurance contributions paid, tax credits claimed and Child Benefit claimed by nationality. The latest <a href="https://www.gov.uk/government/statistics/income-tax-national-insurance-contributions-tax-credits-and-child-benefit-statistics-for-non-uk-nationals-2019-to-2020/income-tax-national-insurance-contributions-tax-credits-and-child-benefit-statistics-for-non-uk-nationals-2019-to-2020" target="_blank">publication</a> was in August 2022.</p> answering member constituency Ealing North answering member printed James Murray question first answered 17/09/2024 10:54:16 answering member 4797 label Biography information for James Murray
	tabling member	5062

1728346

	registered interest
	date	09/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Newcastle upon Tyne
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether she has had recent discussions with HMRC on (a) industrial relations at the Benton Park View office in Newcastle and (b) the appropriate use of disciplinary practices in that office.
	tabling member constituency	Calder Valley
	tabling member printed	Josh Fenton-Glynn
	uin	4914
	answer	answer is ministerial correction date of answer 17/09/2024 answer text HMRC has clear policies and processes on conduct which ensure all staff are treated fairly. HMRC is aware that, as Ministers, we value the role of the trade unions in the workplace.<p><strong> </strong></p> answering member constituency Ealing North answering member printed James Murray question first answered 17/09/2024 13:20:12 answering member 4797 label Biography information for James Murray
	tabling member	5295

1727876

	registered interest
	date	06/09/2024
	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, whether she has taken steps to establish an independent review of HMRC's implementation of the Loan Charge.
	tabling member constituency	Dulwich and West Norwood
	tabling member printed	Helen Hayes
	uin	4534
	answer	answer is ministerial correction date of answer 11/09/2024 answer text <p>The Chancellor and I know the loan charge is a very important matter for many members and their constituents. We have been considering this matter since taking office and will provide an update in due course.</p><p> </p> answering member constituency Ealing North answering member printed James Murray question first answered 11/09/2024 14:20:27 answering member 4797 label Biography information for James Murray
	tabling member	4510 label Biography information for Helen Hayes

1727906

	registered interest
	date	06/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Private Education: Fees and Charges
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask His Majesty's Government what assessment they have made of the compatibility of their policy on charging VAT on independent schools with the European Convention on Human Rights (ECHR), and in particular with (1) Article 2 of the First Protocol, and (2) Article 14 of the ECHR.
	tabling member printed	Lord Alton of Liverpool
	uin	HL841
	answer	answer is ministerial correction date of answer 18/09/2024 answer text <p>On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by private schools in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools.</p><p> </p><p>The Government has considered the policy’s interaction with Human Rights law, and is confident that it is compatible with the UK’s obligations under the Human Rights Act.</p> answering member printed Lord Livermore question first answered 18/09/2024 13:43:58 answering member 4559 label Biography information for Lord Livermore
	tabling member	738 label Biography information for Lord Alton of Liverpool

1727913

	registered interest
	date	06/09/2024
	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	2
	legislature	25277 pref label House of Lords
	question text	To ask His Majesty's Government whether the outcome to the consultation The new alcohol duty system, which ran from 27 October 2021 to 30 January 2022, has met the stated core principles by making the system (1) simpler, (2) more economically rational, and (3) less administratively burdensome on businesses.
	tabling member printed	Lord Moynihan
	uin	HL848
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>A new duty structure for alcohol products was introduced in August 2023 by the previous Government.</p><p> </p><p>HMRC plans to evaluate the impact of the new rates and structures three years after the changes took effect. This will allow time for HMRC to gather a broad range of data with which to evaluate the impacts.</p> answering member printed Lord Livermore question first answered 17/09/2024 15:34:23 answering member 4559 label Biography information for Lord Livermore
	tabling member	924 label Biography information for Lord Moynihan

1727914

	registered interest
	date	06/09/2024
	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	2
	legislature	25277 pref label House of Lords
	question text	To ask His Majesty's Government what consideration they have given to either (1) extending, or (2) making permanent, the wine temporary easement period in order to meet the core principles outlined in The new alcohol duty system consultation, which ran from 27 October 2021 to 30 January 2022, to make the alcohol duty system (a) simpler, (b) more economically rational, and (c) less administratively burdensome.
	tabling member printed	Lord Moynihan
	uin	HL849
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The Chancellor and Exchequer Secretary regularly receive representations on the tax system from a wide range of stakeholders and welcome their views.</p><p> </p><p>The current, temporary duty easement for wine is due to end on 1 February 2025.</p> answering member printed Lord Livermore grouped question UIN HL850 HL852 question first answered 17/09/2024 15:34:50 answering member 4559 label Biography information for Lord Livermore
	tabling member	924 label Biography information for Lord Moynihan

1727915

	registered interest
	date	06/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Wines: Excise Duties
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask His Majesty's Government what assessment they have made of challenges of producing wine which is accurately and predictably within a range of 0.5 per cent alcohol by volume (ABV) for the purposes of taxation, given that wine is an agricultural product and dependent on weather; and what assessment they have made of the impact of introducing alcohol duty bands of 0.5 per cent ABV on (1) businesses, and (2) the consumer.
	tabling member printed	Lord Moynihan
	uin	HL850
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The Chancellor and Exchequer Secretary regularly receive representations on the tax system from a wide range of stakeholders and welcome their views.</p><p> </p><p>The current, temporary duty easement for wine is due to end on 1 February 2025.</p> answering member printed Lord Livermore grouped question UIN HL849 HL852 question first answered 17/09/2024 15:34:50 answering member 4559 label Biography information for Lord Livermore
	tabling member	924 label Biography information for Lord Moynihan

1727917

	registered interest
	date	06/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Wines: Excise Duties
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask His Majesty's Government how the proposed increase in the number of taxation bands for wine will reduce the administrative burden on the wine trade, as outlined in the consultation The new alcohol duty system, which ran from 27 October 2021 to 30 January 2022.
	tabling member printed	Lord Moynihan
	uin	HL852
	answer	answer is ministerial correction date of answer 17/09/2024 answer text <p>The Chancellor and Exchequer Secretary regularly receive representations on the tax system from a wide range of stakeholders and welcome their views.</p><p> </p><p>The current, temporary duty easement for wine is due to end on 1 February 2025.</p> answering member printed Lord Livermore grouped question UIN HL849 HL850 question first answered 17/09/2024 15:34:50 answering member 4559 label Biography information for Lord Livermore
	tabling member	924 label Biography information for Lord Moynihan

1727621

	registered interest
	date	05/09/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Private Education: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the imposition of VAT on independent school fees on the number of children who are home schooled.
	tabling member constituency	East Hampshire
	tabling member printed	Damian Hinds
	uin	4349
	answer	answer is ministerial correction date of answer 12/09/2024 answer text <p>On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boarding services provided by private schools.</p><p> </p><p>The Government does not expect fees to go up by 20% as a result of this policy change, and the Government expects private schools to take steps to minimise fee increases.</p><p> </p><p>Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, details of the Government’s assessment of the expected impacts of these policy changes will be published at the Budget in the usual way.</p> answering member constituency Ealing North answering member printed James Murray question first answered 12/09/2024 14:29:55 answering member 4797 label Biography information for James Murray
	tabling member	3969 label Biography information for Damian Hinds