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1137486

	registered interest
	date	08/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Publishing: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent assessment the Government has made of the potential effect on authors of removing VAT from the sale of e-books.
	tabling member constituency	Islwyn
	tabling member printed	Chris Evans
	uin	274512
	answer	answer is ministerial correction date of answer 16/07/2019 answer text <p>The Government keeps all taxes under review, including Value Added Tax (VAT).</p><p> </p><p>Amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue, including those from authors and their representatives, will be considered as part of the fiscal events process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/07/2019 14:30:55 answering member 3991 label Biography information for Jesse Norman
	tabling member	4040 label Biography information for Chris Evans

1137525

	registered interest
	date	08/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Retail Trade: Non-domestic Rates
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he is taking through the business rate system to support large retailers that act as anchor stores.
	tabling member constituency	Oldham West and Royton
	tabling member printed	Jim McMahon
	uin	274605
	answer	answer is ministerial correction date of answer 11/07/2019 answer text <p>From April 2018 the Government switched the annual indexation of the business rates multiplier from RPI to the lower rate of CPI inflation.</p><p><strong> </strong></p><p>This change is worth almost £6bn over the next five years and benefits all ratepayers, large and small.</p><p> </p><p>The Government is also increasing the frequency of property revaluations, from every five years to every three, so that bills are fairer and more closely reflect properties’ current rental values.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/07/2019 08:35:36 answering member 3991 label Biography information for Jesse Norman
	tabling member	4569 label Biography information for Jim McMahon

1137542

	registered interest
	date	08/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	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 cost to the public purse of disapplying the 2019 Loan Charge to loans made before the Finance (No. 2) Act 2017 received Royal Assent.
	tabling member constituency	Richmond Park
	tabling member printed	Zac Goldsmith
	uin	274513
	answer	answer is ministerial correction date of answer 11/07/2019 answer text <p>An estimate of the cost of amending the loan charge to remove loans made before 2017 is not available. The loan charge was legislated in the Finance (No.2) Act 2017 and is part of a package which was estimated to yield £3.2 billion over five years.</p><p>HMRC have written directly to scheme users identified through their compliance work, IT records and tax return data. This includes individual scheme users, employers and company directors.</p><p> </p><p>In addition, HMRC have actively encouraged DR scheme users to come forward through their regular contact with taxpayers, and seek to increase awareness through their series of Spotlight publications, social media activity, and webinars.</p><p> </p><p>HMRC are not aware of any individuals affected whom they have not yet contacted.</p><p> </p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 274514 question first answered 11/07/2019 08:33:19 answering member 3991 label Biography information for Jesse Norman
	tabling member	4062 label Biography information for Lord Goldsmith of Richmond Park

1137543

	registered interest
	date	08/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	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 affected by the 2019 Loan Charge that have not been contacted by HMRC.
	tabling member constituency	Richmond Park
	tabling member printed	Zac Goldsmith
	uin	274514
	answer	answer is ministerial correction date of answer 11/07/2019 answer text <p>An estimate of the cost of amending the loan charge to remove loans made before 2017 is not available. The loan charge was legislated in the Finance (No.2) Act 2017 and is part of a package which was estimated to yield £3.2 billion over five years.</p><p>HMRC have written directly to scheme users identified through their compliance work, IT records and tax return data. This includes individual scheme users, employers and company directors.</p><p> </p><p>In addition, HMRC have actively encouraged DR scheme users to come forward through their regular contact with taxpayers, and seek to increase awareness through their series of Spotlight publications, social media activity, and webinars.</p><p> </p><p>HMRC are not aware of any individuals affected whom they have not yet contacted.</p><p> </p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 274513 question first answered 11/07/2019 08:33:19 answering member 3991 label Biography information for Jesse Norman
	tabling member	4062 label Biography information for Lord Goldsmith of Richmond Park

1137552

	registered interest
	date	08/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether the supply of materials for an energy saving materials installation is included under VAT Notice 708/6 defined under 2.3.2 as ancillary services/supplies; and whether it is his Department's policy that those ancillary services or supplies be included in calculations of energy saving materials installations for the purposes of establishing which VAT rate will apply under the new Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	274570
	answer	answer is ministerial correction date of answer 11/07/2019 answer text <p>The supply of materials for an energy saving materials installation is not considered to be an ancillary service. For the purposes of establishing which VAT rate will apply under the new Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019, where the 60 per cent limit is exceeded, the service element of the installation will continue to benefit from the reduced rate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/07/2019 08:38:03 answering member 3991 label Biography information for Jesse Norman
	tabling member	4467 label Biography information for Drew Hendry

1137588

	registered interest
	date	08/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	UK Trade with EU
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many UK businesses have obtained an EORI number in each month of 2019; and what estimate he has made of the number of businesses with an EORI number (a) currently, (b) one year ago, (c) three years ago and (b) five years ago.
	tabling member constituency	Harborough
	tabling member printed	Neil O'Brien
	uin	274653
	answer	answer is ministerial correction date of answer 11/07/2019 answer text <p>Since December 2018 HM Revenue &amp; Customs have issued approximately 74,000 new UK Economic Operator Registration and Identification (EORI) numbers, up to 23 June. The reporting for UK EORI numbers is not done on a monthly basis so a monthly breakdown for EORI numbers issued is not available. The historical information on EORI numbers is not readily accessible.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/07/2019 08:40:07 answering member 3991 label Biography information for Jesse Norman
	tabling member	4679 label Biography information for Neil O'Brien

1137592

	registered interest
	date	08/07/2019
	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 the Chancellor of the Exchequer, what estimate he has made of the (a) number of customs declarations which will be made by the 240,000 UK businesses that trade only with the EU and will need to interact with customs processes for the first time in the event that they continue to trade with the EU and (b) average number of those declarations per business.
	tabling member constituency	Harborough
	tabling member printed	Neil O'Brien
	uin	274656
	answer	answer is ministerial correction date of answer 16/07/2019 answer text <p>The customs declaration administrative burden is not available for the 240,000 businesses only. The burden is calculated using a segmentation analysis, to look at the new declarations and costs for five different groups of businesses, differentiated by their trade volumes and use of intermediaries.</p><p> </p><p>This segmentation does not explicitly differentiate EU-only traders, and an estimate is not readily available. More detail on increased customs declarations in a no deal scenario can be found at <a href="https://www.gov.uk/government/publications/hmrc-impact-assessment-for-the-movement-of-goods-if-the-uk-leaves-the-eu-without-a-deal" target="_blank">https://www.gov.uk/government/publications/hmrc-impact-assessment-for-the-movement-of-goods-if-the-uk-leaves-the-eu-without-a-deal</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/07/2019 13:50:28 answering member 3991 label Biography information for Jesse Norman
	tabling member	4679 label Biography information for Neil O'Brien

1137594

	registered interest
	date	08/07/2019
	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 the Chancellor of the Exchequer, if he will publish the (a) HMRC analysis underpinning its estimate that in the event of the UK leaving the EU without a deal the administrative burden on businesses from customs declarations on 2016 UK-EU trade in goods will be £13 billion and (b) the estimated number of additional customs declarations underpinning that figure.
	tabling member constituency	Harborough
	tabling member printed	Neil O'Brien
	uin	274657
	answer	answer is ministerial correction date of answer 16/07/2019 answer text <p>The information requested is available at: <a href="https://www.gov.uk/government/publications/hmrc-impact-assessment-for-the-movement-of-goods-if-the-uk-leaves-the-eu-without-a-deal" target="_blank">https://www.gov.uk/government/publications/hmrc-impact-assessment-for-the-movement-of-goods-if-the-uk-leaves-the-eu-without-a-deal</a>, in Section C.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/07/2019 14:49:53 answering member 3991 label Biography information for Jesse Norman
	tabling member	4679 label Biography information for Neil O'Brien

1137644

	registered interest
	date	08/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Share Fishermen: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 5 July 2019 to Question 270381 on Share Fishermen: Taxation, what the timeframe is for HMRC to confirm the new scheme.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	274625
	answer	answer is ministerial correction date of answer 11/07/2019 answer text <p>HMRC plan to write to all share fishermen as soon as possible, advising them that the share fishermen scheme will stop after the July Self Assessment (SA) period. The letter will refer share fishermen to the SA guidance, which includes guidance on setting up a Budget Payment Plan should they wish to take advantage of that.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/07/2019 08:42:28 answering member 3991 label Biography information for Jesse Norman
	tabling member	4657 label Biography information for Anneliese Dodds

1136895

	registered interest
	date	04/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Community Interest Companies: 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 of extending VAT relief to community interest companies; and if he will make a statement.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	273430
	answer	answer is ministerial correction date of answer 12/07/2019 answer text <p>The Government makes available several VAT reliefs for charitable activities including zero rates for the construction of charitable buildings, sales of donated goods and charitable advertising.</p><p> </p><p>Under EU VAT law it is not possible to extend these reliefs to other organisations and while the UK remains a member of the EU our rights and obligations remain unchanged.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/07/2019 07:35:52 answering member 3991 label Biography information for Jesse Norman
	tabling member	4488 label Biography information for Martyn Day