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915044

	registered interest
	date	01/06/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the annual costs are for the (a) systems, (b) physical infrastructure, and (c) staff for the processing of VAT for goods entering and leaving the UK from countries outside the EU.
	tabling member constituency	Carshalton and Wallington
	tabling member printed	Tom Brake
	uin	148601
	answer	answer is ministerial correction date of answer 11/06/2018 answer text When goods enter the UK from outside the EU, import VAT is applied and collected along with customs duties as part of the general customs processes. HM Revenue and Customs' import VAT costs are not captured separately. Goods leaving the UK are generally zero-rated as exports. answering member constituency Central Devon answering member printed Mel Stride question first answered 11/06/2018 16:09:36 answering member 3935 label Biography information for Mel Stride
	tabling member	151 label Biography information for Tom Brake

915108

	registered interest
	date	01/06/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Ministry of Defence: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many private sector providers at the Ministry of Defence receive contracted-out services VAT refunds.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	148837
	answer	answer is ministerial correction date of answer 06/06/2018 answer text <p>VAT refunds for contracted out services under section 41(3) of the VAT Act 1994 are not paid to private sector providers.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/06/2018 14:32:40 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

914764

	registered interest
	date	01/06/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Aviation: Training
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, with reference to Strategic Review of General Aviation, published by the Civil Aviation Authority in July 2006, whether his Department has conducted a review of whether the current VAT treatment applied to flight training places UK flying schools at a competitive disadvantage to those based in other countries; and if he will make a statement.
	tabling member constituency	Welwyn Hatfield
	tabling member printed	Grant Shapps
	uin	148711
	answer	answer is ministerial correction date of answer 06/06/2018 answer text <p>The government does not hold information on tax revenues that can be broken down to assess the impact of tax on flight training.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/06/2018 14:41:13 answering member 3935 label Biography information for Mel Stride
	tabling member	1582 label Biography information for Grant Shapps

915106

	registered interest
	date	01/06/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Defence Fire and Rescue Service: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, whether contracted-out services VAT refunds are planned to be extended to the successful bidder of the Defence Fire and Rescue project.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	148835
	answer	answer is ministerial correction date of answer 06/06/2018 answer text <p>The VAT refund mechanism in section 41 of the VAT Act 1994 applies to government departments and certain NHS authorities. The mechanism does not apply to companies which are in business.</p><p> </p><p>The government keeps the list of services entitled to refunds under review to ensure that they work for government departments and the NHS.</p><p> </p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/06/2018 14:34:33 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

915043

	registered interest
	date	01/06/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the (a) cost of and (b) timetable for implementation of the infrastructure which will be required at UK borders to add VAT when the UK leaves the EU.
	tabling member constituency	Carshalton and Wallington
	tabling member printed	Tom Brake
	uin	148600
	answer	answer is ministerial correction date of answer 11/06/2018 answer text <p>The Government’s aim is to keep VAT processes as close as possible to what they are now. This will provide the best continuity and most certainty for businesses and individuals. HM Revenue and Customs is preparing for a range of outcomes, including appropriate collection methods and IT systems. Going forward it will be for the UK Government to decide what VAT rules we have, subject to the outcome of negotiations with the EU.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/06/2018 15:59:28 answering member 3935 label Biography information for Mel Stride
	tabling member	151 label Biography information for Tom Brake

914970

	registered interest
	date	01/06/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect the introduction of the 2019 loan charge on people who used umbrella companies on the advice of professionals after the introduction IR35.
	tabling member constituency	Arfon
	tabling member printed	Hywel Williams
	uin	148628
	answer	answer is ministerial correction date of answer 11/06/2018 answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings are paid in the form of non-repayable loans made by a third party - “disguised remuneration” (DR) schemes.</p><p> </p><p>DR schemes are clear examples of contrived tax avoidance. It is not normal, or indeed reasonable, to be paid in loans that are unlikely ever to be repaid. It is an individual’s responsibility to ensure they pay the right amount of tax and to understand the consequences of engaging in tax avoidance.</p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe. The announcement of the loan charge at Budget 2016 provided scheme users with a three-year period to repay their DR loans, or to agree a settlement with HM Revenue and Customs (HMRC) before the charge takes effect.</p><p> </p><p>50,000 individuals are estimated to be affected by the introduction of the DR loan charge across the UK. It is estimated that less than 0.1% of the population of Wales will be affected. Information is not held at constituency level.</p><p> </p><p>The impact of the DR loan charge on these individuals was considered at Budget 2016, when the measure was first announced. <sub>­</sub>HMRC consulted on the measure in August 2016. The latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 148629 148630 148631 148632 question first answered 11/06/2018 16:04:06 answering member 3935 label Biography information for Mel Stride
	tabling member	1397 label Biography information for Hywel Williams

914973

	registered interest
	date	01/06/2018
	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 Mr Chancellor of the Exchequer, what estimate he has made of the number of people in (a) Arfon constituency, (b) Wales, and (c) the UK who will be affected by the introduction of the 2019 loan charge.
	tabling member constituency	Arfon
	tabling member printed	Hywel Williams
	uin	148629
	answer	answer is ministerial correction date of answer 11/06/2018 answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings are paid in the form of non-repayable loans made by a third party - “disguised remuneration” (DR) schemes.</p><p> </p><p>DR schemes are clear examples of contrived tax avoidance. It is not normal, or indeed reasonable, to be paid in loans that are unlikely ever to be repaid. It is an individual’s responsibility to ensure they pay the right amount of tax and to understand the consequences of engaging in tax avoidance.</p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe. The announcement of the loan charge at Budget 2016 provided scheme users with a three-year period to repay their DR loans, or to agree a settlement with HM Revenue and Customs (HMRC) before the charge takes effect.</p><p> </p><p>50,000 individuals are estimated to be affected by the introduction of the DR loan charge across the UK. It is estimated that less than 0.1% of the population of Wales will be affected. Information is not held at constituency level.</p><p> </p><p>The impact of the DR loan charge on these individuals was considered at Budget 2016, when the measure was first announced. <sub>­</sub>HMRC consulted on the measure in August 2016. The latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 148628 148630 148631 148632 question first answered 11/06/2018 16:04:06 answering member 3935 label Biography information for Mel Stride
	tabling member	1397 label Biography information for Hywel Williams

914974

	registered interest
	date	01/06/2018
	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 Mr Chancellor of the Exchequer, whether his Department undertook a consultation exercise on the effect on individuals of the introduction of the 2019 loan charge.
	tabling member constituency	Arfon
	tabling member printed	Hywel Williams
	uin	148630
	answer	answer is ministerial correction date of answer 11/06/2018 answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings are paid in the form of non-repayable loans made by a third party - “disguised remuneration” (DR) schemes.</p><p> </p><p>DR schemes are clear examples of contrived tax avoidance. It is not normal, or indeed reasonable, to be paid in loans that are unlikely ever to be repaid. It is an individual’s responsibility to ensure they pay the right amount of tax and to understand the consequences of engaging in tax avoidance.</p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe. The announcement of the loan charge at Budget 2016 provided scheme users with a three-year period to repay their DR loans, or to agree a settlement with HM Revenue and Customs (HMRC) before the charge takes effect.</p><p> </p><p>50,000 individuals are estimated to be affected by the introduction of the DR loan charge across the UK. It is estimated that less than 0.1% of the population of Wales will be affected. Information is not held at constituency level.</p><p> </p><p>The impact of the DR loan charge on these individuals was considered at Budget 2016, when the measure was first announced. <sub>­</sub>HMRC consulted on the measure in August 2016. The latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 148628 148629 148631 148632 question first answered 11/06/2018 16:04:07 answering member 3935 label Biography information for Mel Stride
	tabling member	1397 label Biography information for Hywel Williams

914975

	registered interest
	date	01/06/2018
	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 Mr Chancellor of the Exchequer, whether his Department plans to measure the effect of the introduction of the 2019 loan charge on people affected by the charge.
	tabling member constituency	Arfon
	tabling member printed	Hywel Williams
	uin	148631
	answer	answer is ministerial correction date of answer 11/06/2018 answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings are paid in the form of non-repayable loans made by a third party - “disguised remuneration” (DR) schemes.</p><p> </p><p>DR schemes are clear examples of contrived tax avoidance. It is not normal, or indeed reasonable, to be paid in loans that are unlikely ever to be repaid. It is an individual’s responsibility to ensure they pay the right amount of tax and to understand the consequences of engaging in tax avoidance.</p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe. The announcement of the loan charge at Budget 2016 provided scheme users with a three-year period to repay their DR loans, or to agree a settlement with HM Revenue and Customs (HMRC) before the charge takes effect.</p><p> </p><p>50,000 individuals are estimated to be affected by the introduction of the DR loan charge across the UK. It is estimated that less than 0.1% of the population of Wales will be affected. Information is not held at constituency level.</p><p> </p><p>The impact of the DR loan charge on these individuals was considered at Budget 2016, when the measure was first announced. <sub>­</sub>HMRC consulted on the measure in August 2016. The latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 148628 148629 148630 148632 question first answered 11/06/2018 16:04:07 answering member 3935 label Biography information for Mel Stride
	tabling member	1397 label Biography information for Hywel Williams

914976

	registered interest
	date	01/06/2018
	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 Mr Chancellor of the Exchequer, whether he has made an assessment of the potential merits of applying the 2019 loan charge only to arrangements made after the Finance Act 2017 came into force.
	tabling member constituency	Arfon
	tabling member printed	Hywel Williams
	uin	148632
	answer	answer is ministerial correction date of answer 11/06/2018 answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings are paid in the form of non-repayable loans made by a third party - “disguised remuneration” (DR) schemes.</p><p> </p><p>DR schemes are clear examples of contrived tax avoidance. It is not normal, or indeed reasonable, to be paid in loans that are unlikely ever to be repaid. It is an individual’s responsibility to ensure they pay the right amount of tax and to understand the consequences of engaging in tax avoidance.</p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe. The announcement of the loan charge at Budget 2016 provided scheme users with a three-year period to repay their DR loans, or to agree a settlement with HM Revenue and Customs (HMRC) before the charge takes effect.</p><p> </p><p>50,000 individuals are estimated to be affected by the introduction of the DR loan charge across the UK. It is estimated that less than 0.1% of the population of Wales will be affected. Information is not held at constituency level.</p><p> </p><p>The impact of the DR loan charge on these individuals was considered at Budget 2016, when the measure was first announced. <sub>­</sub>HMRC consulted on the measure in August 2016. The latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 148628 148629 148630 148631 question first answered 11/06/2018 16:04:06 answering member 3935 label Biography information for Mel Stride
	tabling member	1397 label Biography information for Hywel Williams