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1271680

	registered interest
	date	16/12/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he plans to extend the 100 per cent first year allowance on the purchase of electric vehicles to include the rental sector in order to facilitate the transition from petrol and diesel cars to electric vehicles.
	tabling member constituency	Stevenage
	tabling member printed	Stephen McPartland
	uin	130719
	answer	answer is ministerial correction date of answer 11/01/2021 answer text <p>The existing 100 per cent first year allowances, which are available for the purchase of electric vehicles in respect of business cars and zero emission goods vehicles, are being extended to 2025 in order to continue to incentivise the transition to zero CO<sub>2</sub> emission vehicles. First year allowances are not available for equipment purchased for leasing; there are no plans to introduce this for zero emission goods vehicles or to reintroduce it for low emission cars, as such assets could be leased overseas. This ensures that the environmental benefits of such incentives remain within the UK to assist the Government in achieving its wider commitment to achieve net zero CO<sub>2</sub> emissions by 2050.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/01/2021 13:20:28 answering member 3991 label Biography information for Jesse Norman
	tabling member	4093 label Biography information for Stephen McPartland

1271681

	registered interest
	date	16/12/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: Charging Points
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of introducing a new annual investment allowance for electric vehicle infrastructure which would allow 100 per cent of investment costs for all electric vehicle infrastructure to be offset against corporation tax.
	tabling member constituency	Stevenage
	tabling member printed	Stephen McPartland
	uin	130720
	answer	answer is ministerial correction date of answer 11/01/2021 answer text A specific capital allowance is currently available to businesses investing in new equipment for electric vehicle charging points. This can provide a tax deduction of 100 per cent of the investment for the tax period in which it is incurred. It is available for qualifying expenditure for businesses chargeable to UK corporation tax until 31 March 2023, and those chargeable to income tax until 5 April 2023.<p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/01/2021 13:18:59 answering member 3991 label Biography information for Jesse Norman
	tabling member	4093 label Biography information for Stephen McPartland

1273069

	registered interest
	date	30/12/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Buildings: Insulation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to waive Insurance Premium Tax on leaseholders' premiums that have increased as a result of the building's non-compliance with EWS1 tests.
	tabling member constituency	Stevenage
	tabling member printed	Stephen McPartland
	uin	132897
	answer	answer is ministerial correction date of answer 11/01/2021 answer text <p>Insurance Premium Tax is a tax paid by insurers on all general insurance premiums. Insurance pricing is a decision which is affected by a wide range of factors, and the taxes that insurers pay are just one part of this. It is hard to predict the impact of an exemption on insurance pricing for leaseholders, as this largely depends on how the insurers would react. In addition, any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.</p><p> </p><p>While there are no current plan to introduce an exemption on insurance pricing for leaseholders, all taxes are kept under review and the views expressed to us are carefully considered as part of the annual Budget process.</p><p> </p><p>The Government is working closely with lenders and the Royal Institute of Chartered Surveyors to address problems faced by homeowners caught up in EWS1 processes.</p> answering member constituency Salisbury answering member printed John Glen question first answered 11/01/2021 10:50:37 answering member 4051 label Biography information for John Glen
	tabling member	4093 label Biography information for Stephen McPartland

1273821

	registered interest
	date	06/01/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of removing VAT from household energy bills.
	tabling member constituency	Stevenage
	tabling member printed	Stephen McPartland
	uin	133837
	answer	answer is ministerial correction date of answer 11/01/2021 answer text <p>Under the current VAT rules, domestic fuels such as gas and electricity are already subject to the reduced VAT rate of five per cent. Although the Government keeps all taxes under review, there are no plans to change the current VAT treatment of domestic energy.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/01/2021 13:56:28 answering member 3991 label Biography information for Jesse Norman
	tabling member	4093 label Biography information for Stephen McPartland

1274000

	registered interest
	date	06/01/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employment Income Support Scheme
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to extend the Self-Employment Income Support Scheme to the end of April 2021.
	tabling member constituency	Stevenage
	tabling member printed	Stephen McPartland
	uin	133838
	answer	answer is ministerial correction date of answer 11/01/2021 answer text <p>The Government has already announced that a fourth grant for the Self-Employment Income Support Scheme will be made available from February to April 2021. Details of the grant will be published in due course.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/01/2021 15:46:41 answering member 3991 label Biography information for Jesse Norman
	tabling member	4093 label Biography information for Stephen McPartland