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887108

	registered interest
	date	19/04/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Charities: Buildings
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what steps his Department is taking to support charities undertaking building works through the tax system.
	tabling member constituency	York Outer
	tabling member printed	Julian Sturdy
	uin	136673
	answer	answer is ministerial correction date of answer 25/04/2018 answer text <p>The Government recognises the vitally important work the charity sector does in the UK, which is why we currently provide tax relief to charities and donors worth over £5 billion per year. This includes over £1.3 billion for Gift Aid alone and a zero rate of VAT for the construction of buildings used for relevant charitable purposes. The zero rate means that charities do not pay tax on the construction of new buildings or services closely connected to the construction of a new building.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 25/04/2018 12:51:44 answering member 3935 label Biography information for Mel Stride
	tabling member	4079 label Biography information for Julian Sturdy

917463

	registered interest
	date	05/06/2018
	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 representations his Department has received from people and organisations affected by off-payroll working rules and changes to IR35 regulations on those rules and changes; and what proportion of those representations have been critical of the IR35 changes.
	tabling member constituency	York Outer
	tabling member printed	Julian Sturdy
	uin	150081
	answer	answer is ministerial correction date of answer 13/06/2018 answer text <p>The government has consulted widely on off-payroll working rules (known as IR35), since the Summer Budget 2015. In July 2015, the government published the ‘Intermediaries Legislation (IR35): discussion document’, which sought views on the existing rules and options for change.</p><p> </p><p>After Budget 2016, the government published the consultation document, ‘Off-payroll working in the public sector: reform of the intermediaries legislation’. HMRC met with over 500 people from a wide range of organisations to discuss the proposed changes, and received over 200 written responses to the consultation.</p><p> </p><p>Following the introduction of the new rules in April 2017, the government commissioned independent research into the impact of the changes. This was published on 18 May 2018 and is available to view online: <a href="https://www.gov.uk/government/publications/off-payroll-reform-in-the-public-sector" target="_blank">https://www.gov.uk/government/publications/off-payroll-reform-in-the-public-sector</a></p><p> </p><p>The government’s assessment is that the reform has been successful in increasing tax compliance for off-payroll workers in the public sector.</p><p> </p><p>The government is now consulting on possible reform to the off-payroll working rules in the private sector. As part of that consultation, HMRC is planning to meet over 200 people, including representatives of a wide range of affected stakeholders.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 150082 question first answered 13/06/2018 16:11:27 answering member 3935 label Biography information for Mel Stride
	tabling member	4079 label Biography information for Julian Sturdy

917465

	registered interest
	date	05/06/2018
	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 consultation mechanisms his Department uses to help assess the effect of (a) changes to IR35 regulations and (b) regulatory changes; and assessment he has made of the adequacy of those mechanisms.
	tabling member constituency	York Outer
	tabling member printed	Julian Sturdy
	uin	150082
	answer	answer is ministerial correction date of answer 13/06/2018 answer text <p>The government has consulted widely on off-payroll working rules (known as IR35), since the Summer Budget 2015. In July 2015, the government published the ‘Intermediaries Legislation (IR35): discussion document’, which sought views on the existing rules and options for change.</p><p> </p><p>After Budget 2016, the government published the consultation document, ‘Off-payroll working in the public sector: reform of the intermediaries legislation’. HMRC met with over 500 people from a wide range of organisations to discuss the proposed changes, and received over 200 written responses to the consultation.</p><p> </p><p>Following the introduction of the new rules in April 2017, the government commissioned independent research into the impact of the changes. This was published on 18 May 2018 and is available to view online: <a href="https://www.gov.uk/government/publications/off-payroll-reform-in-the-public-sector" target="_blank">https://www.gov.uk/government/publications/off-payroll-reform-in-the-public-sector</a></p><p> </p><p>The government’s assessment is that the reform has been successful in increasing tax compliance for off-payroll workers in the public sector.</p><p> </p><p>The government is now consulting on possible reform to the off-payroll working rules in the private sector. As part of that consultation, HMRC is planning to meet over 200 people, including representatives of a wide range of affected stakeholders.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 150081 question first answered 13/06/2018 16:11:27 answering member 3935 label Biography information for Mel Stride
	tabling member	4079 label Biography information for Julian Sturdy

887107

	registered interest
	date	19/04/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Public Buildings: Disability
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what steps his Department is taking to improve disabled access to public buildings through the tax system.
	tabling member constituency	York Outer
	tabling member printed	Julian Sturdy
	uin	136672
	answer	answer is ministerial correction date of answer 25/04/2018 answer text <p>The government is committed to combatting all types of discrimination in the workplace and wider society.</p><p> </p><p>Many public-sector bodies are exempt from corporation tax and can either reclaim VAT on their purchases or are funded to cover their VAT liabilities. Therefore, they could not be incentivised through tax reliefs to invest further in accessibility to public buildings.</p><p> </p><p>The Equality Act 2010 requires all companies and organisations to make reasonable adjustments to remove the barriers faced by the disabled to ensure they have access to the same services as someone who is not disabled.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 25/04/2018 12:53:26 answering member 3935 label Biography information for Mel Stride
	tabling member	4079 label Biography information for Julian Sturdy

846150

	registered interest
	date	21/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Small Businesses: Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the effect of changes to IR35 regulations on small businesses.
	tabling member constituency	York Outer
	tabling member printed	Julian Sturdy
	uin	128843
	answer	answer is ministerial correction date of answer 28/02/2018 answer text <p>The off-payroll working rules (sometimes known as IR35), do not affect small business owners who are genuinely self-employed. Individuals are only affected by the rules if they would be employees if engaged directly. The rules were reformed in April 2017 for public sector engagements to address widespread non-compliance. The reform only affects public sector bodies and the agencies or other third parties, who provide labour for the public sector.</p><p> </p><p>The government is evaluating the impact of the public sector reform, including through externally commissioned independent research, which is due to be published this year.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/02/2018 13:06:59 answering member 3935 label Biography information for Mel Stride
	tabling member	4079 label Biography information for Julian Sturdy

906320

	registered interest
	date	17/05/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Further Education: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what steps he is taking to exempt further education colleges from paying VAT.
	tabling member constituency	York Central
	tabling member printed	Rachael Maskell
	uin	145376
	answer	answer is ministerial correction date of answer 23/05/2018 answer text <p>Education provided by further education (FE) colleges is either outside the scope of VAT or classified as ‘exempt’ under the VAT Act 1994. This means that FE colleges do not apply VAT on the education they provide to their pupils.</p><p> </p><p>Under European law, it is not possible to recover tax incurred on activities outside the scope of VAT or in the course of making ‘exempt’ supplies. Our future relationship with the EU, including on VAT, is subject to negotiation and any future decisions on VAT will continue to be taken in line with the normal Budget process.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 23/05/2018 13:50:23 answering member 3935 label Biography information for Mel Stride
	tabling member	4471 label Biography information for Rachael Maskell

746181

	registered interest
	date	28/06/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Health Professions: Training
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, whether the widening access training scheme in the NHS applies to staff who work in health professions transferred to work in local authorities.
	tabling member constituency	York Central
	tabling member printed	Rachael Maskell
	uin	1715
	answer	answer is ministerial correction date of answer 06/07/2017 answer text <p>Employers may offer a range of training opportunities to their employees. Whether a payment to an employee ‘in training’ qualifies for an Income Tax and National Insurance exemption will depend on the facts of each case. HM Revenue and Customs’ <em>Statement of Practice 4 1986</em> sets out the circumstances when a payment by an employer to an employee can be exempted from a charge to tax. These rules apply equally to all employers - they are not specific to the NHS.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/07/2017 15:17:09 answering member 3935 label Biography information for Mel Stride
	tabling member	4471 label Biography information for Rachael Maskell

947517

	registered interest
	date	24/07/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	UK Trade with EU: Customs
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what work has been undertaken to understand the technology and processes required to remove the need for infrastructure related to checks and controls at the Irish border itself aside from that on the Facilitated Customs Arrangement referred to in the Government's White Paper on the future relationship between the EU and the UK.
	tabling member constituency	Yeovil
	tabling member printed	Mr Marcus Fysh
	uin	168173
	answer	answer is ministerial correction date of answer 05/09/2018 answer text <p>The Government’s preferred approach to customs, the facilitated customs arrangement (FCA), would avoid any need for customs declarations on cross-border trade and would ensure there are no stops or checks at the land border. The FCA will therefore fully deliver on the Government’s commitments to avoid a hard land border.</p><p> </p><p>The UK is also seeking to be at the cutting edge of global customs policy. As the Government outlined in the “future customs arrangements” paper in August 2017, it has been exploring possible ways in which to use future advancements in technology to streamline the trading process; including by simplifying existing procedures to reduce burdens on business, or speeding up some authorisation processes through increased automation. The UK will look to implement such innovations, bilaterally or unilaterally, to promote the greatest possible trade with the rest of the world.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 05/09/2018 09:33:12 answering member 3935 label Biography information for Mel Stride
	tabling member	4446 label Biography information for Mr Marcus Fysh

808938

	registered interest
	date	18/12/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Electronic Commerce: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how many joint and several liability notices HMRC has issued to online marketplaces due to overseas sellers failing to meet UK VAT requirements since September 2016.
	tabling member constituency	Wythenshawe and Sale East
	tabling member printed	Mike Kane
	uin	120047
	answer	answer is ministerial correction date of answer 21/12/2017 answer text <p>Between September 2016 and 30 November 2017, HMRC has issued <ins class="ministerial">862</ins> <del class="ministerial">657</del> notices to online marketplaces. In all cases the online marketplace has removed the non-compliant overseas seller from its platform.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 21/12/2017 14:55:22 question first ministerially corrected 05/02/2018 10:20:34 answering member 3935 label Biography information for Mel Stride previous answer version 31892 answering member constituency Central Devon answering member printed Mel Stride answering member 3935 label Biography information for Mel Stride
	tabling member	4316 label Biography information for Mike Kane

808939

	registered interest
	date	18/12/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Electronic Commerce: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will set out every enforcement action taken against online marketplaces that have been issued with a joint and several liability notice due to overseas sellers failing to meet UK VAT requirements since September 2016.
	tabling member constituency	Wythenshawe and Sale East
	tabling member printed	Mike Kane
	uin	120048
	answer	answer is ministerial correction date of answer 21/12/2017 answer text <p>HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.</p><p> </p><p>However, between September 2016 and 30 November 2017, HMRC has issued <ins class="ministerial">862</ins> <del class="ministerial">657</del> notices to online marketplaces making them jointly and severally liable for future VAT evasion by non-compliant overseas sellers. In all cases the online marketplace has removed the seller from its platform.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 21/12/2017 14:56:47 question first ministerially corrected 05/02/2018 10:20:13 answering member 3935 label Biography information for Mel Stride previous answer version 31894 answering member constituency Central Devon answering member printed Mel Stride answering member 3935 label Biography information for Mel Stride
	tabling member	4316 label Biography information for Mike Kane