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1020698

	registered interest
	date	07/12/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Agriculture: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many farmers have been excluded from the agricultural flat-rate VAT scheme since its introduction in each region of the UK in each year since the scheme's introduction.
	tabling member constituency	Upper Bann
	tabling member printed	David Simpson
	uin	199853
	answer	answer is ministerial correction date of answer 14/12/2018 answer text <p>The table attached lists the known exclusions (refusal of entry into the scheme or subsequent removal from the scheme) from the Agricultural Flat Rate Scheme, broken down by region and calendar year.</p><p>These figures are based on management information and have not been assured to the standard of Official Statistics.</p><p>Figures are not available for the period covering 1993-2007.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/12/2018 14:19:54 answering member 3935 label Biography information for Mel Stride attachment 1 file name David Simpson PQ table - UIN 199853.docx title Table attached due to formatting issues on Q&A
	tabling member	1597 label Biography information for David Simpson

1016439

	registered interest
	date	28/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tonnage Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the gross value added to the economy was from the tonnage tax scheme in each year since 2003-04.
	tabling member constituency	Kingston upon Hull East
	tabling member printed	Karl Turner
	uin	196870
	answer	answer is ministerial correction date of answer 07/12/2018 answer text <p>The information requested is not readily available and could only be provided at disproportionate cost.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 07/12/2018 11:16:35 answering member 3935 label Biography information for Mel Stride
	tabling member	4030 label Biography information for Karl Turner

1016482

	registered interest
	date	28/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will publish the methodology used by HMRC to decide on the figure for top-slicing relief.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	196899
	answer	answer is ministerial correction date of answer 03/12/2018 answer text <p>The guidance on calculating the figure for top slicing relief is in the process of being updated. The updated guidance has been shared with insurance industry representative bodies for review and comment. HMRC expects the final version to be available in the Insurance Policyholder Taxation Manual (IPTM) on Gov.UK on 3 December 2018.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/12/2018 15:48:12 answering member 3935 label Biography information for Mel Stride
	tabling member	4066 label Biography information for Priti Patel

1012338

	registered interest
	date	22/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Domestic Safety: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has estimated the cost to the public purse of reducing VAT on safety products and services from 20 per cent to 5 per cent; and if he will make a statement.
	tabling member constituency	Lincoln
	tabling member printed	Karen Lee
	uin	194724
	answer	answer is ministerial correction date of answer 30/11/2018 answer text <p>The government keeps all taxes under review and any future decisions on VAT will continue to be taken in line with the normal Budget process.</p><p>The government does not hold information on VAT revenues that can be broken down to assess the cost of reducing VAT on safety products.</p><p>The government does make available some VAT reliefs for certain safety products including a zero rate of VAT for installations as part of the construction of new residential buildings and a reduced rate for installations as part of a residential conversion.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 194723 question first answered 30/11/2018 13:46:14 answering member 3935 label Biography information for Mel Stride
	tabling member	4664 label Biography information for Karen Lee

1017346

	registered interest
	date	29/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Hotels and Tourist Attractions: VAT
	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 for the tourism industry of a reduction in VAT on hotels and tourist attractions.
	tabling member constituency	St Albans
	tabling member printed	Mrs Anne Main
	uin	197455
	answer	answer is ministerial correction date of answer 06/12/2018 answer text <p>The government explored the impact of VAT on the tourism industry in its recent call for evidence, in the context of a focus on Northern Ireland. The government published its response at Budget 2018.</p><p> </p><p>In light of the legal restrictions on VAT devolution and the fiscal implications of reform on a UK wide reform, the government will not be making a change at this time.</p><p> </p><p>This is a complex issue, affecting an important source of revenue for the Exchequer and the government will continue to analyse the evidence and receive representations, in order to keep these issues under close review.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/12/2018 17:25:36 answering member 3935 label Biography information for Mel Stride
	tabling member	1568 label Biography information for Mrs Anne Main

1020330

	registered interest
	date	05/12/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Health Professions: Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the number of (a) doctors and (b) nurses who will be subject to the 2019 disguised remuneration loan charge.
	tabling member constituency	Burnley
	tabling member printed	Julie Cooper
	uin	199424
	answer	answer is ministerial correction date of answer 14/12/2018 answer text <p>The charge on disguised remuneration (DR) loans is targeted at artificial tax avoidance schemes where earnings were paid via a third party in the form of ‘loans’. These loans were paid in place of ordinary remuneration, with the sole purpose of avoiding income tax and National Insurance contributions. In reality these loans were never repaid. When taking into account the loan they received, loan scheme users have on average twice as much income as the average UK taxpayer.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the 2019 loan charge. HMRC has published a breakdown of individuals affected by industry. HMRC data indicates that fewer than 3% of those affected work in medical services (doctors and nurses) and teaching. Further information can be found at the following link: <a href="https://www.gov.uk/government/publications/loan-schemes-and-the-loan-charge-an-overview/tax-avoidance-loan-schemes-and-the-loan-charge#who-affected" target="_blank">https://www.gov.uk/government/publications/loan-schemes-and-the-loan-charge-an-overview/tax-avoidance-loan-schemes-and-the-loan-charge#who-affected</a></p><p> </p><p>HMRC has simplified the process for those who choose to settle their use of avoidance schemes before the charge arises, so that those earning less than £50,000 a year and no longer engaging in tax avoidance can agree a payment plan of up to five years without the need for detailed supporting information. There is no maximum period within which an overall settlement can be agreed, and HMRC will deal with individual cases appropriately and sympathetically.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 199425 question first answered 14/12/2018 13:56:35 answering member 3935 label Biography information for Mel Stride
	tabling member	4405 label Biography information for Julie Cooper

1020331

	registered interest
	date	05/12/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Bankruptcy: Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the number of people (a) affected and (b) made bankrupt by the 2019 disguised remuneration Loan Charge.
	tabling member constituency	Burnley
	tabling member printed	Julie Cooper
	uin	199425
	answer	answer is ministerial correction date of answer 14/12/2018 answer text <p>The charge on disguised remuneration (DR) loans is targeted at artificial tax avoidance schemes where earnings were paid via a third party in the form of ‘loans’. These loans were paid in place of ordinary remuneration, with the sole purpose of avoiding income tax and National Insurance contributions. In reality these loans were never repaid. When taking into account the loan they received, loan scheme users have on average twice as much income as the average UK taxpayer.</p><p> </p><p>The Government estimates that up to 50,000 individuals will be affected by the 2019 loan charge. HMRC has published a breakdown of individuals affected by industry. HMRC data indicates that fewer than 3% of those affected work in medical services (doctors and nurses) and teaching. Further information can be found at the following link: <a href="https://www.gov.uk/government/publications/loan-schemes-and-the-loan-charge-an-overview/tax-avoidance-loan-schemes-and-the-loan-charge#who-affected" target="_blank">https://www.gov.uk/government/publications/loan-schemes-and-the-loan-charge-an-overview/tax-avoidance-loan-schemes-and-the-loan-charge#who-affected</a></p><p> </p><p>HMRC has simplified the process for those who choose to settle their use of avoidance schemes before the charge arises, so that those earning less than £50,000 a year and no longer engaging in tax avoidance can agree a payment plan of up to five years without the need for detailed supporting information. There is no maximum period within which an overall settlement can be agreed, and HMRC will deal with individual cases appropriately and sympathetically.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 199424 question first answered 14/12/2018 13:56:35 answering member 3935 label Biography information for Mel Stride
	tabling member	4405 label Biography information for Julie Cooper

1017189

	registered interest
	date	29/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, when he plans to respond to the Office of Tax Simplification's November 2018 report on inheritance tax.
	tabling member constituency	East Londonderry
	tabling member printed	Mr Gregory Campbell
	uin	197355
	answer	answer is ministerial correction date of answer 04/12/2018 answer text <p>The Office of Tax Simplification (OTS) has split their review of inheritance tax into two reports. The report that was published in November covered administrative issues. The second report will be published in spring, and will cover wider technical and policy issues.</p><p> </p><p>Once the second report is published, the government will respond to the recommendations the OTS has made.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/12/2018 17:25:39 answering member 3935 label Biography information for Mel Stride
	tabling member	1409 label Biography information for Mr Gregory Campbell

1020328

	registered interest
	date	05/12/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he plans to respond to the fourth report of the House of Lords Economic Affairs Sub Committee report, The Powers of HMRC: Treating Taxpayers Fairly, HL paper 242, published on 4 December 2018.
	tabling member constituency	Burnley
	tabling member printed	Julie Cooper
	uin	199423
	answer	answer is ministerial correction date of answer 14/12/2018 answer text <p>The Government will respond to the sub-Committee’s report in due course and in the usual way.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/12/2018 13:49:16 answering member 3935 label Biography information for Mel Stride
	tabling member	4405 label Biography information for Julie Cooper

1020847

	registered interest
	date	07/12/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he plans to respond to the House of Lords Economic Affairs Sub-Committee report entitled The Powers of HMRC: Treating Taxpayers Fairly, HC 242.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	200140
	answer	answer is ministerial correction date of answer 12/12/2018 answer text <p>The Government will respond to the sub-Committee’s report in due course and in the usual way.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 200151 question first answered 12/12/2018 13:57:24 answering member 3935 label Biography information for Mel Stride
	tabling member	4467 label Biography information for Drew Hendry