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1680945

	registered interest
	date	09/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Research: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will take steps to reduce the (a) time taken and (b) administrative burden for small- and medium-sized businesses to make research and development tax credit claims.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	8856
	answer	answer is ministerial correction date of answer 15/01/2024 answer text <p>At Spring Budget 2023 the Government announced a new permanent rate of relief for the most R&amp;D intensive loss-making small and medium sized enterprises (SMEs). The Government also announced at Autumn Statement 2023 the merging of the current SME and RDEC (Research and Development Expenditure Credit) tax relief schemes from April 2024, simplifying the system and providing greater support for UK companies to drive innovation. Changes were also made reducing the intensity threshold in the R&amp;D intensives scheme from April 2024, allowing around 5,000 extra SMEs to qualify for an enhanced rate of relief.</p><p> </p><p>From 8<sup>th</sup> August 2023 it became mandatory to provide detailed information upfront before submitting an R&amp;D claim, supporting claimants in getting their tax right and reducing the need for HMRC to ask for further information to check claims.</p><p> </p><p>HMRC also continues to promote the Advanced Assurance scheme to eligible SMEs (eligibility includes companies with a turnover of below £2 million and less than 50 employees) applying for R&amp;D tax relief for the first time, to give certainty and assure compliance with the R&amp;D tax regime.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 15/01/2024 16:28:24 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4786 label Biography information for Zarah Sultana

1682196

	registered interest
	date	15/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Theatre: Corporation Tax
	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 impact of the Government’s draft legislative changes to part 15C of the Corporation Tax Act 2009 on (a) jobs and (b) new productions in the theatre sector; and if he will meet UK Theatre and the Society of London Theatre to discuss those changes.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	9669
	answer	answer is ministerial correction date of answer 18/01/2024 answer text <p>HMRC has published two information notes on Administrative changes to the creative industry tax reliefs and, Clarifications of the rules for cultural tax reliefs. These notes include impacts of the changes and can be found here: <a href="https://www.gov.uk/government/publications/creative-industry-tax-reliefs-administrative-changes/administrative-changes-to-the-creative-industry-tax-reliefs" target="_blank">Administrative changes to the creative industry tax reliefs - GOV.UK (www.gov.uk)</a> and <a href="https://www.gov.uk/government/publications/clarifications-of-the-rules-for-cultural-tax-reliefs" target="_blank">Clarifications of the rules for cultural tax reliefs - GOV.UK (www.gov.uk)</a></p><p> </p><p>Officials held a meeting with Society of London Theatre to discuss the theatre tax relief draft legislative changes on 23 November 2023.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 18/01/2024 16:48:56 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4786 label Biography information for Zarah Sultana

1685164

	registered interest
	date	25/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Gyms: 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 estimate of the proportion of VAT that was collected on gym memberships in each of the last five years.
	tabling member constituency	Colchester
	tabling member printed	Will Quince
	uin	11505
	answer	answer is ministerial correction date of answer 01/02/2024 answer text <p>The information is not available. HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on gym memberships. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 01/02/2024 13:15:57 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4423 label Biography information for Will Quince

1686044

	registered interest
	date	30/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	State Retirement Pensions: Underpayments
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many (a) letters have been issued to people who are likely to have been underpaid their state pension as a result of their national insurance record not including the correct entitlement of home responsibilities protection, (b) responses have been received and (c) people have had their state pension increased as a result; and how much has been paid in arrears as of 30 January 2024.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	12147
	answer	answer is ministerial correction date of answer 05/02/2024 answer text <p>The main corrections exercise for the historic Home Responsibilities Protection issue began in Autumn 2023. HMRC and DWP are currently working through the initial responses at this early stage in the exercise.</p><p> </p><p>The Government will publish key management information on the exercise, established between the HMRC and DWP regularly, beginning in the coming months.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 05/02/2024 16:26:31 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4765 label Biography information for Wendy Chamberlain

1686043

	registered interest
	date	30/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many additional staff he has (a) recruited and (b) transferred from other roles in order to process additional changes to National Insurance records arising from (i) the HMRC exercise to correct errors in records relating to Home Responsibilities Protection and (ii) the forthcoming online service on payment of voluntary NI contributions.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	12146
	answer	answer is ministerial correction date of answer 05/02/2024 answer text <p>HMRC has recruited 42 FTE (Admin Officers) to support the 18 months Home Responsibilities Protection (HRP) exercise, adding to the small core team in situ, there has been no transfer of operational resource to HRP. The forthcoming online service for the payment of voluntary NI contributions, will allow HMRC to see a reduction in the operational resource supporting the current route. In April 2023 we deployed an additional 200 FTE to support the payment of voluntary National Insurance in a telephony/post capacity.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 05/02/2024 16:29:55 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4765 label Biography information for Wendy Chamberlain

1667949

	registered interest
	date	07/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many people who have paid voluntary National Insurance contributions for one or more years are waiting to have those contributions credited to their National Insurance record; what the average waiting time is between paying voluntary National Insurance contributions and having them credited to a National Insurance record; and when he expects individuals to be able to view such contributions online.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	498
	answer	answer is ministerial correction date of answer 15/11/2023 answer text <p>Information on how many people have paid voluntary National Insurance contributions for one or more years and are waiting to have those contributions credited to their National Insurance record is not readily available and could only be obtained at disproportionate cost.</p><p> </p><p>The average waiting time between a customer paying National Insurance contributions and having them credited to a National Insurance record is currently 12 working days, Class 3 allocations are currently being prioritised due to the Class 3 payment extension announcement.</p><p> </p><p>Payments should show on customer records within 8 weeks of when a customer calls the NI helpline. If a customer makes a payment of voluntary National Insurance Contributions, the payment will automatically allocate into their National Insurance record when the money is cleared by HMRC’s banking system. It normally takes a day to then be visible for the customer to view. However, this could take up to 8 week if there is any kind of discrepancy that causes a rejection that requires further investigation.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 15/11/2023 15:16:11 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4765 label Biography information for Wendy Chamberlain

1679743

	registered interest
	date	05/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	High Income Child Benefit Tax Charge
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the fairness of the high income child benefit charge.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	8192
	answer	answer is ministerial correction date of answer 11/01/2024 answer text <p>The Government is committed to managing the public finances responsibly. The High-Income Child Benefit Charge (HICBC) ensures that the Government supports the majority of families while keeping welfare expenditure sustainable.</p><p>The charge is calculated on an individual rather than household basis in line with other tax policy. If the HICBC was based on household income, this could mean finding out the incomes and relationships of individuals in all the households currently registered for Child Benefit. This would put disproportionate burdens on most Child Benefit claimants, who are not affected by HICBC and currently do not need to provide this information to HM Revenue and Customs. The Government therefore considers that the current approach remains proportionate.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 11/01/2024 14:00:55 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4765 label Biography information for Wendy Chamberlain

1685903

	registered interest
	date	30/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Welfare Tax Credits: Overpayments
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent estimate he has made of the overpayment of tax credits in the (a) 2022-23 and (b) 2023-24 financial years.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	12103
	answer	answer is ministerial correction date of answer 07/02/2024 answer text <p>Estimates for the overpayments of tax credits in financial years 2022-23 and 2023-24 are not available. The latest statistics on the overpayments of tax credits on a financial year basis are for 2021-22 and are published here: <a href="https://www.gov.uk/government/statistics/child-and-working-tax-credits-statistics-supplement-on-payments" target="_blank">Child and Working Tax Credits statistics: supplement on payments - GOV.UK (www.gov.uk)</a>.</p><p> </p><p>Statistics for 2022-23 are due to be published by HMRC in September 2024.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 07/02/2024 16:34:49 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4765 label Biography information for Wendy Chamberlain

1686042

	registered interest
	date	30/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Welfare Tax Credits: Overpayments
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps his Department is taking to protect vulnerable tax credit claimants who have accrued overpayment debt through no fault of their own.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	12145
	answer	answer is ministerial correction date of answer 07/02/2024 answer text <p>The Government takes a considered and balanced approach to the recovery of benefit debt and HMRC has strong processes in place to support those that may be struggling to pay back tax credits overpayments with manageable recovery plans.</p><p> </p><p>HMRC calculates tax credit awards across the financial year to ensure customers receive regular and consistent financial support. Customers are required to tell us of any change in circumstances and when they do, awards are recalculated and balanced across the remainder of the period. Customers are made aware of any overpayment that is generated as a result and the process to challenge the overpayment if they do not agree it is correct.</p><p> </p><p>HMRC has a well-established approach to help tax credit customers who are having difficulty repaying a debt and require extra support, including offering its customers debt advice referral to the Money and Pensions Service Money Adviser Network for a free bespoke independent debt service.</p><p> </p><p>HMRC will work with customers and can agree a temporary reduction in the rate of repayment based on their financial circumstances. In some cases, recovery of the debt can be paused. When customers and their tax credit debt move to Universal Credit, they can continue to access support through DWP.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 07/02/2024 16:48:44 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4765 label Biography information for Wendy Chamberlain

1689261

	registered interest
	date	16/02/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Welfare Tax Credits
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether his Department is taking steps to help identify tax credit claimants (a) with limited capacity, (b) who have been subject to domestic abuse and (c) with other vulnerabilities.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	14184
	answer	answer is ministerial correction date of answer 22/02/2024 answer text <p>The Department has robust processes in place for Tax Credit customers that are regarded and identified as having (a) limited capacity and (b) are subject to domestic abuse.</p><p> </p><p>A person is treated as being at a disadvantage in getting a job if they have a range of disabilities for example when standing, using their hands, lack of dexterity, hearing or mental impairments or have sight impairment.</p><p> </p><p>This list is not exhaustive.</p><p> </p><p>For our customers who are visually impaired we can provide correspondence to be sent to them in one of the following formats</p><ul><li>Braille</li><li>large print</li><li>audiotape</li><li>floppy disk</li><li>CD-ROM.</li></ul><p> </p><p>We have a dedicated team available to deal with customers that are subject to domestic violence. All correspondence is checked prior to issue so that no sensitive information is divulged to an ex-partner (or existing partner).</p><p> </p><p>Customers with limited capacity and that are subject to domestic violence have access to our Extra Support Teams, this service offers them additional bespoke assistance when needed.</p><p> </p><p>More information and help can be found in the links below:</p><p> </p><p><a href="https://www.gov.uk/get-help-hmrc-extra-support" target="_blank">Get help from HMRC if you need extra support: Help you can get - GOV.UK (www.gov.uk)</a></p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 22/02/2024 16:31:39 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4765 label Biography information for Wendy Chamberlain