Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed question first answered answering member label
tabling member	label

Search

1230579

	registered interest
	date	02/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Small Businesses: Coronavirus
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what support is available to small businesses which do not meet the definition of a business in the retail, hospitality and leisure industry and therefore do not qualify for the Retail, Hospitality and Leisure Grant Fund but which were directly affected by closures in those industries during the covid-19 outbreak.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	84369
	answer	answer is ministerial correction date of answer 07/09/2020 answer text <p>Small businesses which were not eligible for the Retail, Hospitality and Leisure Grant Fund may have been able to receive a grant from the Local Authority Discretionary Grant Fund. Local Authorities had significant discretion when it came to setting the eligibility criteria for their discretionary grant schemes. In some areas, small businesses outside of the retail, hospitality and leisure sectors may have been able to receive discretionary grants.</p><p> </p><p>Small businesses which did not receive any grants should have been able to benefit from other measures in the Government’s unprecedented package of support for business during the COVID-19 crisis, including:</p><p> </p><ul><li>An option to defer VAT payments by up to twelve months;</li><li>The Bounce Back Loan Scheme, which will ensure that small and micro businesses can quickly access loans of up to £50,000 which are 100 per cent guaranteed by the Government;</li><li>The Coronavirus Business Interruption Loan Scheme, now extended to cover all businesses including those which would be able to access commercial credit;</li><li>The Coronavirus Job Retention Scheme, to support businesses with their wage bills; and</li><li>The Self-Employment Income Support Scheme, to provide support to the self-employed.</li></ul> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 07/09/2020 14:20:17 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4820 label Biography information for Abena Oppong-Asare

1230580

	registered interest
	date	02/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Retail, Hospitality and Leisure Grant Fund
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will advise local authorities to apply discretion to the definition of the retail, hospitality and leisure industry to enable them to offer support through the Retail, Hospitality and Leisure Grant Fund to small businesses affected by closures in those industries during the covid-19 outbreak.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	84370
	answer	answer is ministerial correction date of answer 07/09/2020 answer text <p>Small businesses occupying properties for retail, hospitality or leisure purposes were likely to be particularly affected by COVID-19 due to their reliance on customer footfall, and the fact that they were less likely than larger businesses to have sufficient cash reserves to meet their high fixed property-related costs. The Retail, Hospitality and Leisure Grant Fund was intended to help small businesses in this situation. The Government provided Local Authorities with detailed information in the Expanded Retail Discount Guidance regarding which kinds of business properties could be classified as retail, hospitality or leisure properties. Local Authorities were responsible for applying this guidance correctly when making grants.</p><p> </p><p>The RHLGF, along with the other business grant schemes, closed to new applicants on 28 August. As many businesses are now able to reopen, and consumer footfall is increasing, it is right that we wind up the grant schemes.</p><p> </p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 07/09/2020 14:18:08 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4820 label Biography information for Abena Oppong-Asare

1230768

	registered interest
	date	02/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sanitary Products: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will amend the new zero VAT rate for female hygiene products to ensure reusable sanitary underwear is brought within the scope when it comes into effect in January 2021.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	84371
	answer	answer is ministerial correction date of answer 10/09/2020 answer text <p>At Spring Budget on 11 March 2020, the Chancellor of the Exchequer announced that a zero rate of VAT will apply to women’s sanitary products from 1 January 2021, at the end of the transition period. This will apply to those products which are currently subject to the reduced rate of 5%, for example, tampons and pads, and to reusable menstrual products, such as keepers.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/09/2020 12:45:48 answering member 3991 label Biography information for Jesse Norman
	tabling member	4820 label Biography information for Abena Oppong-Asare

1230623

	registered interest
	date	02/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Hospitality Industry: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to allow refunds of VAT to be claimed where paid in advance at the standard rate covering the period of the newly introduced VAT reduction between 15 July 2020 and 12 January 2021 for (a) caravan site fees and (b) other businesses in the hospitality and hotel and holiday accommodation sector; and if he will make a statement.
	tabling member constituency	Kilmarnock and Loudoun
	tabling member printed	Alan Brown
	uin	84292
	answer	answer is ministerial correction date of answer 07/09/2020 answer text <p>All businesses that benefit from the temporary reduced rate are able to apply the reduced rate to advance bookings that take place between 15 July 2020 and 12 January 2021. The Government encourages businesses to pass on the saving wherever possible, but it is a decision for them whether to do that or to use the money to support their trading.</p><p> </p><p>Further detail on the application of the reduced rate can be found in Revenue and Customs Brief: Guidance on the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions, on GOV.UK: <a href="https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2020-temporary-reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions/guidance-on-the-temporary-reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions" target="_blank">https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2020-temporary-reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions/guidance-on-the-temporary-reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/09/2020 15:17:46 answering member 3991 label Biography information for Jesse Norman
	tabling member	4470 label Biography information for Alan Brown

1230584

	registered interest
	date	02/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Coronavirus Job Retention Scheme: Travel
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 20 July 2020 to Question 73946 on Coronavirus Job Retention Scheme: Travel, what businesses and representatives groups from the leisure coach industry Ministers from his Department have met with since the start of the covid-19 outbreak.
	tabling member constituency	Nottingham North
	tabling member printed	Alex Norris
	uin	84335
	answer	answer is ministerial correction date of answer 07/09/2020 answer text <p>Treasury ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery.</p><p> </p><p>Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at: <a href="https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel" target="_blank">https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel</a></p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/09/2020 15:21:10 answering member 3991 label Biography information for Jesse Norman
	tabling member	4641 label Biography information for Alex Norris

1230634

	registered interest
	date	02/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Universities
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the contribution of universities to the local economy.
	tabling member constituency	Newcastle upon Tyne Central
	tabling member printed	Chi Onwurah
	uin	84233
	answer	answer is ministerial correction date of answer 08/09/2020 answer text <p>Universities play a significant role in their local economy, including by equipping people with skills that raise productivity and living standards, and through the wider economic contributions of students to their local area. The Government continually works with the sector and representative bodies to better understand the impact of universities, including on local economies.</p><p> </p><p>Universities regularly submit evidence on research impact relevant to their immediate geographic area for the Research Excellence Framework (REF). The Knowledge Exchange Framework (KEF), with first results expected to be published in December 2020, should also enable universities to assess their civic role, as part of their approach to knowledge exchange more broadly.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 08/09/2020 11:06:15 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4124 label Biography information for Chi Onwurah

1230636

	registered interest
	date	02/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: 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 23 July 2020 to Question 76028, what the evidential basis was for the estimated increase in revenue from the Digital Services Tax from £390 million in 2020-2021 to £510 million in 2024-2025.
	tabling member constituency	Newcastle upon Tyne Central
	tabling member printed	Chi Onwurah
	uin	84235
	answer	answer is ministerial correction date of answer 10/09/2020 answer text <p>The revenue is estimated to increase from +£280 million in 2020-2021 to +£510 million in 2024-2025.</p><p> </p><p>The tax base used to make this estimate consisted of all revenues attributable to specific digital business activities, where those revenues were linked to the participation of UK users.</p><p> </p><p>The tax base was established by collecting data on the revenues generated by the specific digital business activities in scope of the measure. The tax base was then projected over the scorecard period using a combination of the historical UK revenue growth of groups in scope and the Office for Budget Responsibility’s (OBR) non-North Sea gross trading profits determinant.</p><p> </p><p>The costing was estimated by applying the policy regime to the tax base described, taking into account the potential behavioural responses of groups to this measure.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/09/2020 12:52:55 answering member 3991 label Biography information for Jesse Norman
	tabling member	4124 label Biography information for Chi Onwurah

1230638

	registered interest
	date	02/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what companies are in scope of the Digital Services Tax; and what other forms of taxation are applicable to such companies.
	tabling member constituency	Newcastle upon Tyne Central
	tabling member printed	Chi Onwurah
	uin	84236
	answer	answer is ministerial correction date of answer 07/09/2020 answer text <p>The Digital Services Tax applies to revenues generated from the provision of search engines, social media platforms, or online marketplaces to UK users. The requirement to maintain taxpayer confidentiality means it is not possible to disclose which specific businesses will be subject to the tax.</p><p> </p><p>Businesses in scope of the Digital Services Tax may also be subject to Corporation Tax, employer NICs, and other taxes, depending on their activities.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/09/2020 15:24:43 answering member 3991 label Biography information for Jesse Norman
	tabling member	4124 label Biography information for Chi Onwurah

1230639

	registered interest
	date	02/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Multinational Companies: Taxation
	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 revenue raised from Diverted Profits Tax.
	tabling member constituency	Newcastle upon Tyne Central
	tabling member printed	Chi Onwurah
	uin	84237
	answer	answer is ministerial correction date of answer 09/09/2020 answer text <p>HMRC publish data regarding the Diverted Profits Tax (DPT) on an annual basis. The latest publication covers 2015/16 to 2018/19: <a href="https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-to-2018-to-2019" target="_blank">https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-to-2018-to-2019</a>.</p><p> </p><p>Additional information about the wider activities and results of the Diverted Profits Project is also available: <a href="https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-to-2018-to-2019/tackling-profit-diversion-by-multinational-companies" target="_blank">https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-to-2018-to-2019/tackling-profit-diversion-by-multinational-companies</a>.</p><p> </p><p>This additional information will be updated later this year with data for 2019/20.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/09/2020 18:08:16 answering member 3991 label Biography information for Jesse Norman
	tabling member	4124 label Biography information for Chi Onwurah

1230640

	registered interest
	date	02/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he is taking with international counterparts to develop a global digital taxation solution through the OECD.
	tabling member constituency	Newcastle upon Tyne Central
	tabling member printed	Chi Onwurah
	uin	84238
	answer	answer is ministerial correction date of answer 10/09/2020 answer text <p>The Government is fully engaged in OECD discussions on reform to international corporate tax rules. The Government’s priority is to secure changes that will address the challenges posed by digitisation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/09/2020 12:49:53 answering member 3991 label Biography information for Jesse Norman
	tabling member	4124 label Biography information for Chi Onwurah