Linked Data API

Show Search Form

Search Results

1126029
star this property registered interest false more like this
star this property date less than 2019-05-13more like thismore than 2019-05-13
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Assistance Animals: Food more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, for what reasons VAT will be charged on food for assistance and therapy dogs. more like this
star this property tabling member constituency Newcastle-under-Lyme more like this
star this property tabling member printed
Paul Farrelly more like this
star this property uin 253520 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer remove maximum value filtermore like thismore than 2019-05-16
star this property answer text <p>The sale of food that is formulated and held out for sale exclusively for working dogs, which includes assistance and therapy dogs, is zero rated. The VAT rules in this area are long-standing and have not changed.</p> more like this
star this property answering member constituency Central Devon remove filter
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-05-16T13:30:33.173Zmore like thismore than 2019-05-16T13:30:33.173Z
unstar this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
1436
unstar this property label Biography information for Paul Farrelly more like this
1126269
star this property registered interest false more like this
star this property date less than 2019-05-13more like thismore than 2019-05-13
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Musicians: EU Countries more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that musicians can transport instruments and equipment to EU27 countries after the UK leaves the EU. more like this
star this property tabling member constituency Portsmouth South more like this
star this property tabling member printed
Stephen Morgan more like this
star this property uin 253708 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer remove maximum value filtermore like thismore than 2019-05-16
star this property answer text <p>Delivering a deal negotiated with the EU remains the Government’s top priority. However, if the UK leaves the EU without a deal, the same customs rules will broadly apply to transporting instruments and equipment to the EU as apply to trade between the UK and non-EU countries. This will include the use of temporary admission and applications for Returned Goods Relief.</p><p> </p><p>Alternatively, ATA carnets are available for commercial goods, professional equipment or goods going to trade fair or exhibition in participating countries, which are moved on a temporary basis to a new customs territory (i.e. they will not be sold and will return to the country of origin). This includes musical instruments.</p><p> </p><p>In a no deal scenario, the process of using an ATA Carnet (or a temporary admission declaration) will become an acceptable option for moving goods temporarily between the UK and EU, as the UK will become a single customs territory. The process for obtaining and using a Carnet will remain as it is now.</p>
star this property answering member constituency Central Devon remove filter
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-05-16T13:41:53.537Zmore like thismore than 2019-05-16T13:41:53.537Z
unstar this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
4653
unstar this property label Biography information for Stephen Morgan more like this
1125877
star this property registered interest false more like this
star this property date less than 2019-05-10more like thismore than 2019-05-10
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Taxation more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, what the incidence of the taxation of carried interest has been annually since 2005. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds more like this
star this property uin 252881 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-05-15more like thismore than 2019-05-15
star this property answer text <p>I refer the Honourable Member to the answer that I gave on 23 April 2019 to PQ UIN 243571. In addition, since 6 April 2016 Income Tax has been levied on carried interest that relates to certain short term investments.</p> more like this
star this property answering member constituency Central Devon remove filter
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-05-15T15:43:28.84Zmore like thismore than 2019-05-15T15:43:28.84Z
unstar this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
4657
unstar this property label Biography information for Anneliese Dodds more like this
1125878
star this property registered interest false more like this
star this property date less than 2019-05-10more like thismore than 2019-05-10
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Public Sector: Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how many public sector organisations paid workers through disguised remuneration loans. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds more like this
star this property uin 252882 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-05-15more like thismore than 2019-05-15
star this property answer text <p>Disguised remuneration (DR) loan schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>Individuals, working for public bodies, identified in the course of HMRC’s compliance work as using a tax avoidance scheme would be investigated in the same way as any other scheme user.</p><p> </p><p>The Government estimates that around 50,000 individuals could be affected by the charge on DR loans. The charge applies to all users of DR tax avoidance schemes, it does not single out a specific group or industry. It is possible for individuals to use DR tax avoidance schemes without the participation or knowledge of the entity that engages them.</p><p> </p> more like this
star this property answering member constituency Central Devon remove filter
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-05-15T15:41:27.187Zmore like thismore than 2019-05-15T15:41:27.187Z
unstar this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
4657
unstar this property label Biography information for Anneliese Dodds more like this
1125242
star this property registered interest false more like this
star this property date less than 2019-05-08more like thismore than 2019-05-08
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Sanitary Protection: VAT more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, what representations he has made to the Romanian Presidency on progressing its negotiations on abolishing VAT on sanitary products. more like this
star this property tabling member constituency Glasgow Central more like this
star this property tabling member printed
Alison Thewliss more like this
star this property uin 252004 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer remove maximum value filtermore like thismore than 2019-05-16
star this property answer text <p>To date, the Romanian Presidency has held one official level discussion on the European Commission’s legislative proposal on VAT Rates. As drafted, this proposal would give the UK the flexibility to apply a zero rate of VAT to women’s sanitary products.</p><p> </p><p>During this discussion, the UK delegation made clear that the Government strongly supports the flexibility that the draft legislation would offer. Member States and the Commission are well aware of the Government’s firm commitment to zero rate women’s sanitary products as soon as it is legal to do so.</p> more like this
star this property answering member constituency Central Devon remove filter
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-05-16T15:07:29.68Zmore like thismore than 2019-05-16T15:07:29.68Z
unstar this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
4430
unstar this property label Biography information for Alison Thewliss more like this
1125369
star this property registered interest false more like this
star this property date less than 2019-05-08more like thismore than 2019-05-08
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Employment Agencies: Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, what assessment his Department has made of the level of involvement of recruitment agencies in disguised remuneration loans. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds more like this
star this property uin 252056 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-05-13more like thismore than 2019-05-13
star this property answer text <p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, usually through an offshore trust, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>HM Revenue and Customs (HMRC) will always seek payment of the loan charge from employers in the first instance. It is only where HMRC cannot reasonably collect from the employer, for example where the employer is no longer in existence or is based offshore, that the individual will be liable to pay the tax due. Around 75% of overall yield from the measure is expected to come from employers.</p><p> </p><p>Only an employer, or umbrella company established for the purpose, can originate a DR scheme. Recruitment agencies match individuals with engagers who require their labour. In most cases recruitment agencies do not employ the individual in question. Where a recruitment agency used a DR scheme to reward their employees they will be liable to pay the loan charge in the first instance.</p>
star this property answering member constituency Central Devon remove filter
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 252057 more like this
star this property question first answered
less than 2019-05-13T15:46:10.287Zmore like thismore than 2019-05-13T15:46:10.287Z
unstar this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
4657
unstar this property label Biography information for Anneliese Dodds more like this
1125370
star this property registered interest false more like this
star this property date less than 2019-05-08more like thismore than 2019-05-08
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Employment Agencies: Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how many recruitment agencies have been implicated in loan charge cases. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds more like this
star this property uin 252057 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-05-13more like thismore than 2019-05-13
star this property answer text <p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, usually through an offshore trust, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>HM Revenue and Customs (HMRC) will always seek payment of the loan charge from employers in the first instance. It is only where HMRC cannot reasonably collect from the employer, for example where the employer is no longer in existence or is based offshore, that the individual will be liable to pay the tax due. Around 75% of overall yield from the measure is expected to come from employers.</p><p> </p><p>Only an employer, or umbrella company established for the purpose, can originate a DR scheme. Recruitment agencies match individuals with engagers who require their labour. In most cases recruitment agencies do not employ the individual in question. Where a recruitment agency used a DR scheme to reward their employees they will be liable to pay the loan charge in the first instance.</p>
star this property answering member constituency Central Devon remove filter
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 252056 more like this
star this property question first answered
less than 2019-05-13T15:46:10.337Zmore like thismore than 2019-05-13T15:46:10.337Z
unstar this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
4657
unstar this property label Biography information for Anneliese Dodds more like this
1125372
star this property registered interest false more like this
star this property date less than 2019-05-08more like thismore than 2019-05-08
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Public Sector: Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, whether his Department is undertaking a review of internal (a) advice and (b) procedures on public sector organisations engaging in tax avoidance schemes. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds more like this
star this property uin 252058 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-05-13more like thismore than 2019-05-13
star this property answer text HMRC is committed to tackling tax avoidance and evasion at all levels to ensure that everyone, no matter who they are, pays the right amount of tax at the right time. It keeps its policies under constant review, including those affecting public sector bodies. HMRC works closely with public bodies to support them with their tax affairs and ensure they pay the right amount. more like this
star this property answering member constituency Central Devon remove filter
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-05-13T15:50:04.14Zmore like thismore than 2019-05-13T15:50:04.14Z
unstar this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
4657
unstar this property label Biography information for Anneliese Dodds more like this
1125373
star this property registered interest false more like this
star this property date less than 2019-05-08more like thismore than 2019-05-08
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Pensioners: Stamp Duty Land Tax more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, whether he has plans to exempt pensioners from Stamp Duty when they downsize their homes. more like this
star this property tabling member constituency Stevenage more like this
star this property tabling member printed
Stephen McPartland more like this
star this property uin 252059 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer remove maximum value filtermore like thismore than 2019-05-16
star this property answer text <p>Most owners wishing to downsize are likely to have equity in their current property, and are already exempt from Capital Gains Tax on any gain made on their main residence. For most of those looking to downsize, the SDLT due on the move-in property will be small, and in most cases, it will be lower than estate agent’s fees.</p><p> </p><p>The Government therefore has no current plans for a further relief for those looking to downsize. The Government’s priority is to support first time buyers, which is why the Autumn Budget 2017 announced the introduction of First-Time Buyers’ Relief. Since its introduction, 288,300 households have benefitted from First-Time Buyers’ Relief, saving around £2,360 on average.</p> more like this
star this property answering member constituency Central Devon remove filter
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-05-16T15:05:16.863Zmore like thismore than 2019-05-16T15:05:16.863Z
unstar this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
4093
unstar this property label Biography information for Stephen McPartland more like this
1125012
star this property registered interest false more like this
star this property date less than 2019-05-07more like thismore than 2019-05-07
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Income Tax more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, what the annual cost of recognising family responsibility in the income tax system has been in each financial year since 2010. more like this
star this property tabling member constituency Congleton more like this
star this property tabling member printed
Fiona Bruce more like this
star this property uin 251262 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-05-13more like thismore than 2019-05-13
star this property answer text <p>The Government supports families in a number of ways, including through the tax and welfare systems.</p><p> </p><p>The income tax system does this through various allowances including the married couples allowance and marriage allowance, and by providing tax reliefs for childcare. The Government also supports families through increasing tax thresholds including increasing the Personal Allowance to £12,500 for 2019 to 2020.</p><p> </p><p>The annual costs of most of these types of support in each financial year since 2010 have been set out in various HMRC publications.</p> more like this
star this property answering member constituency Central Devon remove filter
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2019-05-13T15:57:04.483Zmore like thismore than 2019-05-13T15:57:04.483Z
unstar this property answering member
3935
unstar this property label Biography information for Mel Stride more like this
star this property tabling member
3958
unstar this property label Biography information for Fiona Bruce more like this