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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

1316887

	registered interest
	date	20/05/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Social Services: Finance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he is taking to ensure that the next Comprehensive Spending Review delivers sustainable funding to adult social care.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	4720
	answer	answer is ministerial correction date of answer 25/05/2021 answer text <p>At SR20, we announced we are providing councils with access to over £1bn to fund social care this year. This includes £300m of new grant funding for social care, on top of the £1bn Social Care grant announced last financial year which is being maintained in line with the government’s manifesto commitment. This will support local authorities to maintain care services while keeping up with rising demand and recovering from the impact of COVID-19.</p><p>Decisions on Local Government spending beyond 2021-22 will be taken as part of the next Spending Review. Further details about the Spending Review will be set out in due course.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay question first answered 25/05/2021 06:54:54 answering member 4095 label Biography information for Steve Barclay
	tabling member	4786 label Biography information for Zarah Sultana

1452407

	registered interest
	date	17/03/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Public Sector: Workplace Pensions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether it remains his policy to allow the cost-sharing principle for the public service pension scheme to continue for at least the 25 years initially agreed with unions in 2015.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	142106
	answer	answer is ministerial correction date of answer 22/03/2022 answer text <p>The cost control mechanism is designed to ensure a fair balance of risk between public service pension scheme members and taxpayers with respect to the costs of those schemes.</p><p> </p><p>Following a review of the mechanism by the Government Actuary, and a full and open public consultation process, the Government confirmed that it will implement three reforms to the mechanism. These reforms will be implemented from the 2020 valuations onwards.</p><p> </p><p>The Government does not believe these reforms breach the 25-year guarantee. The elements protected by the 25-year guarantee are set out in legislation, (namely, section 22 of the Public Service Pensions Act 2013), and the cost control mechanism is not included. The reforms will make the mechanism more stable and allow it to operate more in line with its objectives. The reforms will make changes to member benefits less likely, in line with the spirit of the 25-year guarantee.</p> answering member constituency Middlesbrough South and East Cleveland answering member printed Mr Simon Clarke question first answered 22/03/2022 14:52:28 answering member 4655 label Biography information for Sir Simon Clarke
	tabling member	4786 label Biography information for Zarah Sultana

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

1359706

	registered interest
	date	15/10/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Coronavirus Job Retention Scheme: Aviation
	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 of extending the Coronavirus Job Retention Scheme for the aviation industry beyond September 2021.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	57395
	answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The Coronavirus Job Retention Scheme (CJRS) was designed as a temporary economy-wide measure to support businesses while widespread restrictions were in place. After running for nineteen months, the scheme closed on 30 September 2021. To date, it has succeeded in supporting 11.7 million jobs across the UK, with employer claims totalling £69.3 billion.</p><p> </p><p>As the economy has reopened, the jobs market has recovered, vacancies are at record highs and the success of the Government’s vaccine programme has allowed us to lift almost all restrictions. That is why it is right that the Government continues to wind down its temporary pandemic support, while continuing to support businesses to invest in the recovery and supporting people into new jobs.</p><p> </p><p>The Government recognises the challenging circumstances the aviation industry has faced as a result of Covid-19. The aviation and aerospace sectors are being supported with over £12 billion that has been made available through loan guarantees, support for exporters, the Bank of England’s Covid Corporate Financing Facility (CCFF), and grants for research and development.</p><p> </p><p>Thanks to the rollout of the UK's vaccination programme, the Government has been able to relax the rules on our international travel programme. A new system for a safe and sustainable return to travel has been set out, which separates countries into a red list and the rest of the world. On Monday 11 October 2021, England's red list was reduced to just seven countries, with 47 countries coming off the red list.</p><p> </p><p>From 24 October 2021, fully vaccinated passengers with an authorised vaccine and most under 18s arriving in England from countries not on the red list can take a cheaper lateral flow test, instead of a PCR test, on or before Day 2 of their arrival into the UK. They will not need to self-isolate or take a pre-departure or day eight test.</p><p> </p><p>Eligible travellers vaccinated in over 100 countries and territories including Brazil, Ghana, Hong Kong, India, Pakistan, South Africa and Turkey, will not need to self-isolate, nor complete pre-departure testing and day eight testing requirements on arrival to the UK from non-red list countries and territories, like UK vaccinated adults. Anyone who tests positive will need to take a confirmatory PCR test which can be genomically sequenced to help identify new variants.</p><p> </p><p>The Government is focused on fully reopening international travel as soon as it is safe to do so and will further review England's international travel policy in the new year.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 20/10/2021 13:37:31 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4786 label Biography information for Zarah Sultana

1458925

	registered interest
	date	20/04/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employment Income Support Scheme
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to support self-employed workers facing (a) financial hardship or (b) bankruptcy due to tax repayments on SEISS grants.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	156604
	answer	answer is ministerial correction date of answer 25/04/2022 answer text <p>The Government has supported UK households throughout the pandemic with nearly £400 billion of COVID support, including through the Self-Employment Income Support Scheme (SEISS) which provided over £28 billion in grants to 2.9 million individuals.</p><p> </p><p>The SEISS was designed to support those whose income had dropped temporarily due to COVID-19. Like self-employed income, SEISS grants are subject to Income Tax and self-employed National Insurance contributions at the recipient’s rate of Income Tax in the year the grant was received. This was set out by the Chancellor when announcing the scheme in March 2020, and in subsequent SEISS guidance throughout the scheme’s lifetime.</p><p> </p><p>The Government does not think it is right to allow SEISS recipients to alter the rate of tax paid on that income over time. This is to ensure fairness for recipients of support across various schemes and for the taxpayers who are funding the schemes.</p><p> </p><p>The Government has implemented an unprecedented package of support for taxpayers struggling with paying tax liabilities. HMRC has scaled up its longstanding Time to Pay policy, which allows any business or individual in temporary financial difficulty to schedule their tax debts into affordable, sustainable, and tailored instalment arrangements.</p><p> </p><p>Anyone experiencing difficulties paying their tax bill can discuss payment options with HMRC, who are committed to supporting taxpayers through difficult times and will agree a Time to Pay arrangement wherever possible. There are further details available on GOV.UK.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 25/04/2022 16:38:34 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4786 label Biography information for Zarah Sultana

1462942

	registered interest
	date	16/05/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Charging Points: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the (a) potential impact of the higher rate of VAT charged on public electric vehicle charging compared with home charging on the uptake of electric vehicles and (b) potential distributional impact of that differential on households by income bracket.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	2301
	answer	answer is ministerial correction date of answer 19/05/2022 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 5 per cent reduced rate of VAT. However, electricity supplied at EV charging points in public places is subject to the 20 per cent standard rate of VAT.</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>Harmonising the rate of VAT on electricity for public and domestic charging points for electric vehicles would require the Government to expand the existing VAT relief on electricity for domestic use (that is also used to charge EVs at home) to electricity for use at public EV charge points, and this would come at a cost.</p><p> </p><p>VAT makes a significant contribution towards the public finances, raising around £130 billion in 2019-20, and helps fund the Government's priorities including the NHS, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing, or increased taxation elsewhere.</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 grants and the rollout of charging infrastructure.</p><p> </p><p>There are currently no plans to change the VAT treatment of electricity supplied at public EV charge points. However, the Government keeps all taxes under review, and carefully considers behavioural effects and distributional impacts when making decisions on tax policy.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 19/05/2022 14:31:51 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4786 label Biography information for Zarah Sultana

1300182

	registered interest
	date	08/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Packaging: Taxation
	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 of publishing an exhaustive list of the items to be included in the Plastic Packaging Tax that will take effect from April 2022.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	164650
	answer	answer is ministerial correction date of answer 16/03/2021 answer text <p>The Government is currently in the early stages of implementing the tax via the primary legislation, which by its nature, only provides relatively high-level definitions as a foundation for the tax. As the Government moves to the next stage of implementing the tax, it will work with industry to develop regulations and guidance to provide clarity on how businesses determine the types of product that will be taxable.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 16/03/2021 16:42:04 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4786 label Biography information for Zarah Sultana

1330613

	registered interest
	date	08/06/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Health Services: Private Sector
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 26 April 2021 to Question 182103 on Health Services: Private Sector, if he will publish the rationale for his decision to make covid-19 financial support, such as business rates discounts and grants, available to betting shops but not some dental practices.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	12316
	answer	answer is ministerial correction date of answer 14/06/2021 answer text <p>The Government has provided enhanced support to the retail, hospitality and leisure sectors through business rates relief given the direct and acute impacts of the COVID-19 pandemic on those sectors.</p><p> </p><p>The Government has targeted COVID-19 business grant schemes, including Restart Grants, at businesses that have been mandated to close, many of whom are facing high fixed property related costs. This was on the basis that these businesses are less likely to have sufficient cash reserves to meet their costs. These businesses have also continued to be hardest hit by social restrictions and social distancing over the last few months, and therefore have a reduced ability to generate revenue to cover their costs.</p><p> </p><p>A range of further measures to support all businesses, including dental practices, have also been made available, such as the extension of the furlough scheme, Recovery Loan Schemes, and enhanced Time to Pay for Taxes.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 14/06/2021 13:01:20 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4786 label Biography information for Zarah Sultana