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1125369

	registered interest
	date	08/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Employment Agencies: Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the level of involvement of recruitment agencies in disguised remuneration loans.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	252056
	answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, usually through an offshore trust, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>HM Revenue and Customs (HMRC) will always seek payment of the loan charge from employers in the first instance. It is only where HMRC cannot reasonably collect from the employer, for example where the employer is no longer in existence or is based offshore, that the individual will be liable to pay the tax due. Around 75% of overall yield from the measure is expected to come from employers.</p><p> </p><p>Only an employer, or umbrella company established for the purpose, can originate a DR scheme. Recruitment agencies match individuals with engagers who require their labour. In most cases recruitment agencies do not employ the individual in question. Where a recruitment agency used a DR scheme to reward their employees they will be liable to pay the loan charge in the first instance.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 252057 question first answered 13/05/2019 15:46:10 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1125370

	registered interest
	date	08/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Employment Agencies: Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many recruitment agencies have been implicated in loan charge cases.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	252057
	answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, usually through an offshore trust, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>HM Revenue and Customs (HMRC) will always seek payment of the loan charge from employers in the first instance. It is only where HMRC cannot reasonably collect from the employer, for example where the employer is no longer in existence or is based offshore, that the individual will be liable to pay the tax due. Around 75% of overall yield from the measure is expected to come from employers.</p><p> </p><p>Only an employer, or umbrella company established for the purpose, can originate a DR scheme. Recruitment agencies match individuals with engagers who require their labour. In most cases recruitment agencies do not employ the individual in question. Where a recruitment agency used a DR scheme to reward their employees they will be liable to pay the loan charge in the first instance.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 252056 question first answered 13/05/2019 15:46:10 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1125372

	registered interest
	date	08/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Public Sector: Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether his Department is undertaking a review of internal (a) advice and (b) procedures on public sector organisations engaging in tax avoidance schemes.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	252058
	answer	answer is ministerial correction date of answer 13/05/2019 answer text HMRC is committed to tackling tax avoidance and evasion at all levels to ensure that everyone, no matter who they are, pays the right amount of tax at the right time. It keeps its policies under constant review, including those affecting public sector bodies. HMRC works closely with public bodies to support them with their tax affairs and ensure they pay the right amount. answering member constituency Central Devon answering member printed Mel Stride question first answered 13/05/2019 15:50:04 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1125012

	registered interest
	date	07/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the annual cost of recognising family responsibility in the income tax system has been in each financial year since 2010.
	tabling member constituency	Congleton
	tabling member printed	Fiona Bruce
	uin	251262
	answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>The Government supports families in a number of ways, including through the tax and welfare systems.</p><p> </p><p>The income tax system does this through various allowances including the married couples allowance and marriage allowance, and by providing tax reliefs for childcare. The Government also supports families through increasing tax thresholds including increasing the Personal Allowance to £12,500 for 2019 to 2020.</p><p> </p><p>The annual costs of most of these types of support in each financial year since 2010 have been set out in various HMRC publications.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/05/2019 15:57:04 answering member 3935 label Biography information for Mel Stride
	tabling member	3958 label Biography information for Fiona Bruce

1125084

	registered interest
	date	07/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	101 Calls: Fees and Charges
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether his Department receives any money from the 15 pence service charge on calls to the non-emergency police hotline 101.
	tabling member constituency	Birmingham, Selly Oak
	tabling member printed	Steve McCabe
	uin	251216
	answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>VAT is applied at the standard rate of 20% to all telephone service call charges.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/05/2019 15:48:17 answering member 3935 label Biography information for Mel Stride
	tabling member	298 label Biography information for Steve McCabe

1124300

	registered interest
	date	01/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Community Land Trusts: Capital Gains Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to grant full Capital Gains Tax relief for land sales to a Community Land Trust for affordable homes.
	tabling member constituency	North Herefordshire
	tabling member printed	Bill Wiggin
	uin	249884
	answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>The Government is committed to improving the supply of affordable homes. Since 2010, we have increased housing supply by over 1.3 million homes, including 407,000 affordable homes.</p><p> </p><p>We do not currently have plans to grant full Capital Gains Tax relief for land sales to a Community Land Trust. The Government considers that the extent to which a Capital Gains Tax relief for land sales to a Community Land Trust would incentivise such behaviour is uncertain. Tax reliefs have an Exchequer cost, and in contemplating such a relief the Government must consider the potential deadweight cost of any benefit going to people who would have sold the land to a Community Land Trust anyway.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/05/2019 15:52:07 answering member 3935 label Biography information for Mel Stride
	tabling member	1428 label Biography information for Sir Bill Wiggin

1124367

	registered interest
	date	01/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Child Benefit: British Nationals Abroad
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of child benefit paid for children who do not reside in the UK; how many such children there were; and in which countries those children resided in the most recent financial year for which data are available.
	tabling member constituency	Birkenhead
	tabling member printed	Frank Field
	uin	249899
	answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>Total Child Benefit payments in 2018-19 amounted to £11.6 billion. It is estimated that approximately £15 million was paid for children resident in another EEA country or Switzerland. The number of children these payments relate to, broken down by the country they reside in, is provided in Table 1 below.</p><p> </p><p>Table 1: Estimated number of children for whom Child Benefit is received where European Community regulations apply, as at February 2019</p><table><tbody><tr><td><p> </p></td><td><p> </p></td></tr><tr><td><p><strong>Country</strong></p></td><td><p><strong>Number of children</strong></p></td></tr><tr><td><p>Austria</p></td><td><p>10</p></td></tr><tr><td><p>Belgium</p></td><td><p>40</p></td></tr><tr><td><p>Bulgaria</p></td><td><p>415</p></td></tr><tr><td><p>Croatia</p></td><td><p>45</p></td></tr><tr><td><p>Cyprus</p></td><td><p>40</p></td></tr><tr><td><p>Czech Republic</p></td><td><p>165</p></td></tr><tr><td><p>Denmark</p></td><td><p>20</p></td></tr><tr><td><p>Estonia</p></td><td><p>35</p></td></tr><tr><td><p>Finland</p></td><td><p>25</p></td></tr><tr><td><p>France</p></td><td><p>605</p></td></tr><tr><td><p>Germany</p></td><td><p>165</p></td></tr><tr><td><p>Greece</p></td><td><p>55</p></td></tr><tr><td><p>Hungary</p></td><td><p>150</p></td></tr><tr><td><p>Iceland</p></td><td><p>5</p></td></tr><tr><td><p>Italy</p></td><td><p>170</p></td></tr><tr><td><p>Latvia</p></td><td><p>700</p></td></tr><tr><td><p>Liechtenstein</p></td><td><p>-</p></td></tr><tr><td><p>Lithuania</p></td><td><p>790</p></td></tr><tr><td><p>Luxembourg</p></td><td><p>10</p></td></tr><tr><td><p>Malta</p></td><td><p>25</p></td></tr><tr><td><p>Norway</p></td><td><p>40</p></td></tr><tr><td><p>Poland</p></td><td><p>10,975</p></td></tr><tr><td><p>Portugal</p></td><td><p>230</p></td></tr><tr><td><p>Republic of Ireland</p></td><td><p>1,945</p></td></tr><tr><td><p>Romania</p></td><td><p>1,000</p></td></tr><tr><td><p>Slovakia</p></td><td><p>575</p></td></tr><tr><td><p>Slovenia</p></td><td><p>-</p></td></tr><tr><td><p>Spain</p></td><td><p>625</p></td></tr><tr><td><p>Sweden</p></td><td><p>30</p></td></tr><tr><td><p>Switzerland</p></td><td><p>20</p></td></tr><tr><td><p>The Netherlands</p></td><td><p>215</p></td></tr><tr><td><p><strong>Total</strong></p></td><td><p><strong>19,120</strong></p></td></tr></tbody></table><p>Footnote: Figures have been rounded to the nearest 5. Figures under 5 have been suppressed and shown as ‘-’.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/05/2019 16:27:35 answering member 3935 label Biography information for Mel Stride
	tabling member	478 label Biography information for Lord Field of Birkenhead