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1663839

	registered interest
	date	13/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-assessment: Fines
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the effectiveness of the level of fines issued by HMRC for the late submission of self-assessment tax returns for self-employed people who have not earned above the threshold for paying tax.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	201692
	answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>HMRC issues Self Assessment (SA) tax returns to customers when the information they hold suggests that the customer meets the published criteria for completing one. HMRC often cannot determine someone’s tax liability until they have sent in a tax return, therefore they need the return to establish whether there is tax due or not.​​ Late filing and payment penalties are charged to encourage customers to file on time, but HMRC can cancel a customer’s late filing penalty if the customer has a reasonable excuse. Customers can also ask HMRC to remove them from the SA process for future years if they no longer meet the criteria.​</p><p> </p><p>From October 2011 the penalty legislation changed, from this point the capping of penalties was no longer factored into the calculation and any fixed penalty applied remained at the full amount regardless of liability. Although no change to the current penalty regime has been announced, Penalty Reform within Making Tax Digital will change the way HMRC calculates penalties for late Submission and late payment of tax. The new legislation will factor in the Liability amount, Filing frequency and length of time outstanding within its penalty calculations.</p><p> </p><p>In reforming late payment and late filing penalties HMRC’s aim is to encourage those who persistently default to comply with their tax obligations rather than penalise those who make occasional errors.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 200538 question first answered 18/10/2023 14:20:24 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4786 label Biography information for Zarah Sultana

1659085

	registered interest
	date	07/09/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Members: Correspondence
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, when his Department plans to respond to correspondence of (a) 7 July 2023 and (b) 8 August 2023 from the hon. Member for Bolton South East, case reference YQ28262.
	tabling member constituency	Bolton South East
	tabling member printed	Yasmin Qureshi
	uin	198366
	answer	answer is ministerial correction date of answer 12/09/2023 answer text <p>HM Revenue &amp; Customs (HMRC) received this correspondence on 20 July and 11 August 2023. They apologise for the delay in replying which has been due to a system error with their digital mail service.</p><p> </p><p>HMRC telephoned the Honourable Member’s office on 08 September 2023 to discuss the correspondence and to provide an update on their investigations.</p><p> </p><p>They aim to reply as quickly as possible and by 18 September 2023.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 12/09/2023 14:39:53 answering member 4399 label Biography information for Victoria Atkins
	tabling member	3924 label Biography information for Yasmin Qureshi

1666222

	registered interest
	date	19/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Osteoporosis: Fractures
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an estimate of the potential impact of (a) people leaving work and (b) sick days taken due to osteoporotic fractures on tax revenues.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	203558
	answer	answer is ministerial correction date of answer 25/10/2023 answer text <p>The government does not have estimates for the impact on tax revenues of osteoporotic fractures. However, the government recognises the importance of boosting people’s health for their own benefit, as well as for the wider labour market and the Exchequer.</p><p> </p><p>At the Spring Budget, the Chancellor announced a range of measures to support improved population health outcomes and increase the employment rate and hours worked among those with a health condition or disability. For musculoskeletal (MSK) conditions in particular, this included scaling up MSK hubs in the community and ensuring digital resources such as apps for management of mental health and MSK conditions are readily available.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/10/2023 15:21:55 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4602 label Biography information for Wera Hobhouse

1642130

	registered interest
	date	06/06/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential impact of the rate of VAT applied to electric vehicle charging in domestic settings on the take-up of electric vehicles.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	188085
	answer	answer is ministerial correction date of answer 12/06/2023 answer text <p>The VAT relief for the supply of domestic fuel and power was not designed for charging electric vehicles (EVs) at home. However, the practical challenges of differentiating between the electricity used at home for general domestic purposes and the electricity used to charge EVs means that the relief is effectively being applied to EV charging at home.</p><p> </p><p>Although VAT policy has not been designed to incentivise the uptake of EVs, the Government is committed to supporting the transition to zero emission vehicles to help the UK meet its net zero obligations. The Government has already spent over £2 billion to support the transition. With this support, the EV transition is continuing at pace. In 2022, battery electric vehicles made up 16.6 per cent of all new cars sales, up from 11.5 per cent in 2021.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 12/06/2023 14:13:33 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4602 label Biography information for Wera Hobhouse

1568039

	registered interest
	date	18/01/2023
	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, if his Department will make an assessment of the potential merits of bringing the rate of VAT for public electric vehicle charging in line with the rate of charging at home.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	126758
	answer	answer is ministerial correction date of answer 25/01/2023 answer text <p>In order to keep costs down for families, the supply of electricity for domestic use, including charging an electric vehicle (EV) at home, attracts the reduced rate of VAT (five per cent). However, electricity supplied at EV charging points in public places is subject to the standard rate of VAT (twenty per cent).</p><p> </p><p>The Government has not specifically introduced a reduced rate for charging EVs at home. However, the practical challenges of differentiating between the electricity used at home for general domestic purposes, and electricity used to charge EVs currently mean that the reduced rate is effectively being applied to EV charging at home.</p><p> </p><p>Introducing a VAT relief for public EV charging to match the VAT treatment of domestic fuel and power would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT is the UK’s third largest tax forecast to raise £157 billion in 2022/23, helping to fund key spending priorities such as important public services, including the NHS, education and defence.</p><p> </p><p>The Government is committed to supporting the transition to zero emission vehicles to help the UK meet its net zero obligations. The Government has committed £2.5 billion since 2020 to support the transition to zero emission vehicles, which funds targeted vehicle incentives and the rollout of charging infrastructure.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/01/2023 16:51:51 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4602 label Biography information for Wera Hobhouse

1643167

	registered interest
	date	08/06/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sewage: Waste Disposal
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many sewage leaks were recorded within the estate managed by HMRC in the last twelve months.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	188632
	answer	answer is ministerial correction date of answer 15/06/2023 answer text <p>HMRC has not recorded any sewage leaks across its estate in the last twelve months.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 15/06/2023 14:32:08 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4765 label Biography information for Wendy Chamberlain

1599645

	registered interest
	date	27/02/2023
	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 he has made of the suitability of the thresholds for paying High Income Child Benefit Charge.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	154048
	answer	answer is ministerial correction date of answer 09/03/2023 answer text <p>The Government is committed to managing the public finances in a disciplined and responsible way.</p><p>The Adjusted Net Income threshold of £50,000 for the High Income Child Benefit Charge (HICBC) means that the Government continues to support the majority of Child Benefit claimants, whilst ensuring that the fiscal position remains sustainable. The Government therefore considers that the current threshold remains appropriate.</p><p>However, as with all elements of tax policy, the Government keeps this under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 09/03/2023 08:09:56 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4765 label Biography information for Wendy Chamberlain

1588703

	registered interest
	date	23/02/2023
	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 the Chancellor of the Exchequer, how many businesses became eligible to pay VAT in (a) 2023 and (b) each of the preceding five years; and if he will make an estimate of the number and proportion of those businesses that would not have become eligible for VAT payments if the threshold had risen in line with inflation.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	151416
	answer	answer is ministerial correction date of answer 28/02/2023 answer text <p>The UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD at £85,000. This keeps the majority of businesses out of VAT altogether.</p><p> </p><p>The number of businesses newly registering for VAT in each year can be found here: <a href="https://www.gov.uk/government/statistics/value-added-tax-vat-annual-statistics" target="_blank"><em>Value Added Tax (VAT) annual statistics - GOV.UK (www.gov.uk)</em></a><em>,</em> see Table T2.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 28/02/2023 17:42:30 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4765 label Biography information for Wendy Chamberlain

1665276

	registered interest
	date	17/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Hospitality Sector: Small Businesses
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what fiscal steps he is taking to help support small businesses in the hospitality industry; and whether he has made a recent assessment of the potential merits of reviewing the VAT threshold for those businesses.
	tabling member constituency	Ynys Môn
	tabling member printed	Virginia Crosbie
	uin	203162
	answer	answer is ministerial correction date of answer 20/10/2023 answer text <p>The Government understands the vital role the hospitality industry plays in the UK economy. This is why, for example, the Government announced a package of business rates support at Autumn Statement 2022 which means businesses in the retail, hospitality and leisure sectors, including pubs, will receive a tax cut worth over £2 billion in 2023-24. Eligible properties will receive 75 per cent off their business rates bill, up to a cap of £110,000 per business.</p><p> </p><p>The Government recognises that accounting for VAT can be a burden on small businesses. At £85,000, the UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD. This keeps the majority of UK businesses out of VAT altogether. Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer competitive environment.</p><p><strong> </strong></p><p>The Government continues to keep all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 20/10/2023 15:55:57 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4859 label Biography information for Virginia Crosbie

1610426

	registered interest
	date	14/04/2023
	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, if he will make an assessment of the potential merits of amending the tax system to reflect the difference in employer national insurance contributions for those who are employed compared to those who are self-employed; and if he will make an assessment of the potential impact of that policy on levels of (a) recruitment and (b) retention in the construction industry.
	tabling member constituency	Ynys Môn
	tabling member printed	Virginia Crosbie
	uin	180559
	answer	answer is ministerial correction date of answer 19/04/2023 answer text <p>The Government recognises the key role that entrepreneurs play in the UK economy and will help them succeed by making the UK the best place in the world to start and grow their businesses.</p><p> </p><p>The National Insurance contributions (NICs) system was designed so that both employees and employers pay NICs, so that the burden for paying contributory benefits as well as contributing to the funding of the NHS, was spread as widely and fairly as possible. As self-employed people do not have a permanent employer, it is right that they only pay self-employed NICs.</p><p> </p><p>To support small businesses to grow fulfil their potential and support them with the costs of employment, the Government increased the Employment Allowance from £4,000 to £5,000 in April 2022 which means that businesses and charities with an employer NICs bills of £100,000 or less in the previous tax year are able to claim up to £5,000 off their employer NICs bills. In 2021-22, the construction industry was the second larger beneficiary by sector of the Employment Allowance, with 145,000 employers benefitting from the allowance.</p><p> </p><p>The Government is also providing businesses with the support they need to invest and innovate, through measures like permanently setting the Annual Investment Allowance at its highest ever level of £1 million; introducing a £13.6 billion package of business rates support; and full expensing which allows business to write off the cost of investment in one go.</p><p> </p><p>The Government keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 19/04/2023 13:50:33 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4859 label Biography information for Virginia Crosbie