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1693685

	registered interest
	date	28/02/2024
	answering body	Department of Health and Social Care
	answering dept id	17
	answering dept short name	Health and Social Care
	answering dept sort name	Health and Social Care
	hansard heading	Dental Services: Access
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Health and Social Care, what progress her Department has made on increasing access to dentists.
	tabling member constituency	Mid Norfolk
	tabling member printed	George Freeman
	uin	901811
	answer	answer is ministerial correction date of answer 05/03/2024 answer text <p>On 7 February, we published our Dentistry Recovery Plan to increase patients’ access to NHS dentistry across the country, including in Norfolk. <br> <br>On 1 March, one element – the New Patient Premium went live, to increase the number of appointments available. <br> <br>We will keep the House updated on this and the many other measures set out in the Plan, including our work to reform the dental contract in the longer term.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 05/03/2024 17:51:49 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4020 label Biography information for George Freeman

1675320

	registered interest
	date	29/11/2023
	answering body	Department of Health and Social Care
	answering dept id	17
	answering dept short name	Health and Social Care
	answering dept sort name	Health and Social Care
	hansard heading	Community Diagnostic Centres
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Health and Social Care, what recent progress she has made on increasing the number of community diagnostic centres.
	tabling member constituency	Hertford and Stortford
	tabling member printed	Julie Marson
	uin	900488
	answer	answer is ministerial correction date of answer 05/12/2023 answer text <ul><li><p>Thanks to the hard work of NHS teams, the government is on track to not only meet our ambition of opening 160 community diagnostic centres more broadly across England by March 2025, but to exceed it.</p></li><li><p>This will represent a step change in how diagnostics is deployed in the UK and directly supports our agenda to make access to health services faster for patients.</p></li><li><p>136 centres are currently operational, and over 5 million additional tests have been delivered since July 2021. This includes the centre in my honourable friends’ constituency, Bishop’s Stortford CDC.</p></li><li><p>I am pleased to endorse the Hon. Members' welcome of the new CDC. Bishops Stortford CDC has been delivering tests and checks to patients since Sept this year.</p></li></ul> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 05/12/2023 17:42:57 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4768 label Biography information for Julie Marson

1668407

	registered interest
	date	08/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	State Retirement Pensions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many and what proportion of individuals that have applied to make contributions to fill gaps in their state pension contributions are waiting to commence those contributions as of 8 November 2023.
	tabling member constituency	Ealing, Southall
	tabling member printed	Mr Virendra Sharma
	uin	748
	answer	answer is ministerial correction date of answer 13/11/2023 answer text <p>Information on how many people have paid voluntary National Insurance contributions and are waiting to have those contributions credited to their National Insurance record is not readily available and could only be obtained at disproportionate cost.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/11/2023 12:04:02 answering member 4399 label Biography information for Victoria Atkins
	tabling member	1604 label Biography information for Mr Virendra Sharma

1668449

	registered interest
	date	08/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employed
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many people were registered as self-employed in each year between 2017 and 2022.
	tabling member constituency	East Londonderry
	tabling member printed	Mr Gregory Campbell
	uin	1003
	answer	answer is ministerial correction date of answer 13/11/2023 answer text <p>Estimates of the number of self-employed individuals is published yearly in the Survey of Personal Income (SPI), which is based on information held by HMRC on individuals who could be liable to UK Income Tax. The estimates for the tax years 2017-2018 to 2020-2021can be found at the following link:</p><p> </p><p><a href="https://www.gov.uk/government/statistics/income-of-individuals-with-self-employment-sources-2010-to-2011" target="_blank">Table 3.10.</a></p><p><strong> </strong></p><p> </p>Notes<ol><li>The tables are based on individuals with sources of self-employment income, whether taxpayers or not, and the source is the Survey of Personal Incomes (SPI).</li><li>Estimates for 2018-2019 to 2020-2021 are not comparable with the estimate for 2017-2018 due to a methodological change. From the 2018-2019 SPI, the grossing factors were revised to better reflect the population of individuals submitting Self Assessment returns.</li><li>Further information can be found here <a href="https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fstatistics%2Fpersonal-incomes-statistics-for-the-tax-year-2020-to-2021%2Fpersonal-income-statistics-2020-to-2021-supporting-documentation%23methodological-changes-this-year&amp;data=05%7C01%7Camjad.ali2%40hmrc.gov.uk%7C55973548fcfe46c9286d08dbe114ff4b%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638351252518851883%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=%2BRl3jlIoZ9BrZvWkIykB98o35hXcUPpuT7JuryeedzQ%3D&amp;reserved=0" target="_blank">supporting documentation</a>.</li></ol> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/11/2023 11:59:28 answering member 4399 label Biography information for Victoria Atkins
	tabling member	1409 label Biography information for Mr Gregory Campbell

1668474

	registered interest
	date	08/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of not applying IR35 rules for domestic contractors where a contract is forecast to end within a two week period.
	tabling member constituency	North Ayrshire and Arran
	tabling member printed	Patricia Gibson
	uin	834
	answer	answer is ministerial correction date of answer 13/11/2023 answer text <p>The off-payroll working rules are designed to ensure that individuals working like employees but through their own company pay broadly the same income tax and National Insurance contributions (NICs) as those who are directly employed.</p><p> </p><p>The government considered the suggestion of an exemption based on the length of a contract when consulting on the reforms to the off-payroll working rules, but concluded that it was not appropriate.</p><p> </p><p>HMRC’s employment status manual (<a href="https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0548" target="_blank">ESM0548</a>) explains the role of the length of engagement in determining employment status.</p><p><strong> </strong></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/11/2023 12:07:36 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4435 label Biography information for Patricia Gibson

1667677

	registered interest
	date	07/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Defibrillators: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the cost to the public purse of waiving VAT on (a) defibrillators and (b) associated apparatus.
	tabling member constituency	St Ives
	tabling member printed	Derek Thomas
	uin	360
	answer	answer is ministerial correction date of answer 13/11/2023 answer text <p>The cost of relieving VAT on defibrillators is uncertain owing to the lack of data on purchases of defibrillators and associated apparatus, and on purchasers who are able to reclaim the VAT on these purchases. Businesses are not required to provide information at a product level in their VAT returns, as this would impose an excessive administrative burden; HMRC does not therefore hold this data. All taxes are kept under review; any policy measure would be costed in the usual way.</p><p> </p><p>The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed.</p><p> </p><p>In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/11/2023 11:57:15 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4532 label Biography information for Derek Thomas

1667861

	registered interest
	date	07/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sanitary Protection: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether his Department is taking steps to help ensure that the cost saving arising from the removal of VAT on period products is passed onto consumers.
	tabling member constituency	Sheffield, Brightside and Hillsborough
	tabling member printed	Gill Furniss
	uin	371
	answer	answer is ministerial correction date of answer 13/11/2023 answer text <p>The Government keeps all taxes and reliefs under review and considers a range of evidence, including data and research on factors like pricing, when assessing the effects of tax changes. While the Government does not control prices, a VAT relief may contribute to the conditions for price reductions.</p><p> </p><p>The Government continues to monitor the effects of the zero rate on period products to aid the policymaking process and is looking into whether savings are being passed on to consumers. HMT and HMRC work closely together to integrate the findings of their monitoring and evaluation processes into future tax relief policy.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/11/2023 11:55:19 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4571 label Biography information for Gill Furniss

1667906

	registered interest
	date	07/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Private Companies: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many private limited companies that formed in 2021 have filed accounts with HMRC as of 7 November 2023.
	tabling member constituency	Glasgow Central
	tabling member printed	Alison Thewliss
	uin	271
	answer	answer is ministerial correction date of answer 13/11/2023 answer text <p>HMRC has interpreted this question to refer to details of Corporation Tax (CT) returns filed by companies incorporated in 2021.</p><p> </p><p>The deadline for filing all of those CT returns has not yet been reached, and some companies will have, or may still inform HM Revenue and Customs (HMRC) that they are not trading, therefore HMRC would not expect returns from them. Given this, up to date and accurate information cannot be provided.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/11/2023 12:06:00 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4430 label Biography information for Alison Thewliss

1667959

	registered interest
	date	07/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	PAYE: Welsh Language
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the adequacy of the Welsh language helpline for PAYE employer enquiries.
	tabling member constituency	Arfon
	tabling member printed	Hywel Williams
	uin	86
	answer	answer is ministerial correction date of answer 13/11/2023 answer text <p>To comply with the Welsh Language Act 1993, HM Revenue and Customs (HMRC) provides a number of Welsh language helplines The one for PAYE employer enquiries (Treth Incwm, Hunanasesiad a mwy), can be accessed Monday to Friday, 8:30am to 5.00 pm on 0300 200 1900.</p><p> </p><p>Details on how Welsh speakers can contact HMRC can be found at:</p><p><a href="https://www.gov.uk/government/organisations/hm-revenue-customs/contact" target="_blank">https://www.gov.uk/government/organisations/hm-revenue-customs/contact</a></p><p> </p><p>HMRC publishes its performance data monthly and quarterly:</p><p><a href="https://www.gov.uk/government/collections/hmrc-monthly-performance-reports" target="_blank">https://www.gov.uk/government/collections/hmrc-monthly-performance-reports</a></p><p><a href="https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates" target="_blank">https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates</a></p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/11/2023 12:01:50 answering member 4399 label Biography information for Victoria Atkins
	tabling member	1397 label Biography information for Hywel Williams

1666857

	registered interest
	date	24/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Beer
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what fiscal steps his Department is taking to support pubs and small breweries.
	tabling member constituency	Penrith and The Border
	tabling member printed	Dr Neil Hudson
	uin	204062
	answer	answer is ministerial correction date of answer 26/10/2023 answer text <p>I refer the hon member to the answer I gave on 20 October 2023 to PQ UIN 203159.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 26/10/2023 07:50:44 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4853 label Biography information for Dr Neil Hudson

1666511

	registered interest
	date	23/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Members: Correspondence
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, when HMRC plans to respond to correspondence of 13 June 2023 from the hon. Member for Angus, reference DD9848.
	tabling member constituency	Angus
	tabling member printed	Dave Doogan
	uin	203944
	answer	answer is ministerial correction date of answer 26/10/2023 answer text <p>HM Revenue &amp; Customs (HMRC) received your correspondence on 13 June 2023 and received the further information requested on 20 June 2023. They apologise for the delay in replying.</p><p> </p><p>HMRC contacted your constituent on 17 August 2023 and telephoned your office on 25 October 2023 to provide an update on their investigations.</p><p> </p><p>They aim to reply as quickly as possible and by 10 November 2023.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 26/10/2023 07:48:48 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4736 label Biography information for Dave Doogan

1666616

	registered interest
	date	23/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Money Laundering
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many individual (a) prosecutions and (b) convictions have taken place under the Money Laundering Regulations by HMRC in each year since 2013.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	203731
	answer	answer is ministerial correction date of answer 26/10/2023 answer text <p>The majority of businesses supervised by HMRC are compliant and play an important role in our financial system.</p><p> </p><p>Those who fail to comply with the Money Laundering Regulations leave themselves, and the UK economy, open to attacks by criminals. HMRC takes a robust approach to non-compliance and uses a wide range of measures to tackle those who breach the regulations, including civil penalties as well as criminal prosecutions.</p><p> </p><p>HMRC does not publish the data of the number of prosecutions under the Money Laundering Regulations at this granular level.</p><p><strong> </strong></p><p> </p><p>Our data system does not filter down to a level that would identify the individual as a director.</p><p><strong> </strong></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 203732 question first answered 26/10/2023 07:53:59 answering member 4399 label Biography information for Victoria Atkins
	tabling member	140 label Biography information for Dame Margaret Hodge

1666617

	registered interest
	date	23/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Money Laundering: Directors
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many directors have been (a) prosecuted and (b) convicted by HMRC under the Money Laundering Regulations since 2013.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	203732
	answer	answer is ministerial correction date of answer 26/10/2023 answer text <p>The majority of businesses supervised by HMRC are compliant and play an important role in our financial system.</p><p> </p><p>Those who fail to comply with the Money Laundering Regulations leave themselves, and the UK economy, open to attacks by criminals. HMRC takes a robust approach to non-compliance and uses a wide range of measures to tackle those who breach the regulations, including civil penalties as well as criminal prosecutions.</p><p> </p><p>HMRC does not publish the data of the number of prosecutions under the Money Laundering Regulations at this granular level.</p><p><strong> </strong></p><p> </p><p>Our data system does not filter down to a level that would identify the individual as a director.</p><p><strong> </strong></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 203731 question first answered 26/10/2023 07:53:59 answering member 4399 label Biography information for Victoria Atkins
	tabling member	140 label Biography information for Dame Margaret Hodge

1666079

	registered interest
	date	19/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Police: Housing
	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 potential merits of waiving HMRC rules on benefit in kind for the provision of police housing in areas with low availability of public housing.
	tabling member constituency	East Lothian
	tabling member printed	Kenny MacAskill
	uin	203604
	answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>Where an employer provides living accommodation to an employee it is usually taxable as a benefit in kind. Accommodation can be provided exempt from tax, providing it meets these conditions:</p><p> </p><ul><li>employees cannot do their work properly without it, for example agricultural workers living on farms;</li><li>an employer is usually expected to provide accommodation for people doing that type of work (for example a manager living above a pub, or a vicar looking after a parish);</li><li>accommodation is provided to protect an employee because the type of work they do means there’s a special threat to their security.</li></ul><p> </p><p> </p><p>HMRC has published guidance that covers which occupations are customary and therefore satisfy an exemption from tax.</p><p> </p><p>The tax rules for employer provided accommodation apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse.</p><p> </p><p>The government has no plans to make changes but, keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 203606 question first answered 24/10/2023 12:03:48 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4772 label Biography information for Kenny MacAskill

1666138

	registered interest
	date	19/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Exports
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will publish a list of the ten largest exporters of goods in each region of the UK.
	tabling member constituency	Manchester, Gorton
	tabling member printed	Afzal Khan
	uin	203588
	answer	answer is ministerial correction date of answer 25/10/2023 answer text <p>HM Revenue &amp; Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (<a href="https://eur03.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.uktradeinfo.com%2F&amp;data=05%7C01%7Csatvinder.juttla%40hmrc.gov.uk%7Cf7850ca447ed4360c4d108dbd151faa3%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638333922240552133%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=G9m1A5zHX%2FwdbEzdyro4a8hQsgbOVDpilw%2BsU%2BfSqdI%3D&amp;reserved=0" target="_blank">www.uktradeinfo.com</a>). From this website, it is possible to build your own data tables based upon bespoke search criteria and download bulk datasets.</p><p> </p><p>Under the Commissioners for Revenue and Customs Act 2005 (CRCA), HM Revenue and Customs (HMRC) has a statutory duty of confidentiality to protect the information it holds about taxpayers. As a result, it is not possible to confirm the ten largest exporters of goods in each region of the UK without the request identifying information relating to an individual taxpayer or taxpayers.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/10/2023 07:39:28 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4671 label Biography information for Afzal Khan

1666164

	registered interest
	date	19/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Welsh Language
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the adequacy of the provision in Wales of HM Revenue and Customs PAYE employer enquiries assistance through the medium of Welsh.
	tabling member constituency	Arfon
	tabling member printed	Hywel Williams
	uin	203451
	answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>To comply with the Welsh Language Act 1993, HM Revenue and Customs (HMRC) adopts the principle that, in the conduct of its public business and communication in Wales, it will treat the English and Welsh languages equally in appropriate circumstances and when reasonably practicable.</p><p> </p><p>The Welsh Language Unit is a specialist team within HMRC's Customer Services department that handles both telephone and written queries from individuals who want to contact with HMRC in Welsh. They also translate and distribute Welsh letters, forms, and leaflets.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 12:00:26 answering member 4399 label Biography information for Victoria Atkins
	tabling member	1397 label Biography information for Hywel Williams

1666207

	registered interest
	date	19/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Fringe Benefits: Housing
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, which (a) posts and (b) occupations are exempt from provided or subsidised accommodation being considered as a benefit-in-kind by HMRC for income tax purposes.
	tabling member constituency	East Lothian
	tabling member printed	Kenny MacAskill
	uin	203606
	answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>Where an employer provides living accommodation to an employee it is usually taxable as a benefit in kind. Accommodation can be provided exempt from tax, providing it meets these conditions:</p><p> </p><ul><li>employees cannot do their work properly without it, for example agricultural workers living on farms;</li><li>an employer is usually expected to provide accommodation for people doing that type of work (for example a manager living above a pub, or a vicar looking after a parish);</li><li>accommodation is provided to protect an employee because the type of work they do means there’s a special threat to their security.</li></ul><p> </p><p> </p><p>HMRC has published guidance that covers which occupations are customary and therefore satisfy an exemption from tax.</p><p> </p><p>The tax rules for employer provided accommodation apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse.</p><p> </p><p>The government has no plans to make changes but, keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 203604 question first answered 24/10/2023 12:03:48 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4772 label Biography information for Kenny MacAskill

1666222

	registered interest
	date	19/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Osteoporosis: Fractures
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an estimate of the potential impact of (a) people leaving work and (b) sick days taken due to osteoporotic fractures on tax revenues.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	203558
	answer	answer is ministerial correction date of answer 25/10/2023 answer text <p>The government does not have estimates for the impact on tax revenues of osteoporotic fractures. However, the government recognises the importance of boosting people’s health for their own benefit, as well as for the wider labour market and the Exchequer.</p><p> </p><p>At the Spring Budget, the Chancellor announced a range of measures to support improved population health outcomes and increase the employment rate and hours worked among those with a health condition or disability. For musculoskeletal (MSK) conditions in particular, this included scaling up MSK hubs in the community and ensuring digital resources such as apps for management of mental health and MSK conditions are readily available.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/10/2023 15:21:55 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4602 label Biography information for Wera Hobhouse

1666251

	registered interest
	date	19/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Repayments
	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 adequacy of the average time taken for HMRC to refund VAT to companies which have deregistered.
	tabling member constituency	St Ives
	tabling member printed	Derek Thomas
	uin	203553
	answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>A deregistered company submits a form VAT427(Claim for input tax relief from VAT on cancellation of registration) to HMRC. On receipt of a correctly completed VAT427 form, on average HMRC takes 5 working days to issue a refund.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 12:02:08 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4532 label Biography information for Derek Thomas

1666253

	registered interest
	date	19/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Disability
	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 adequacy of HMRC's (a) strategy for making and (b) capacity to make reasonable adjustments for service users with disabilities.
	tabling member constituency	St Ives
	tabling member printed	Derek Thomas
	uin	203554
	answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>HMRC’s <a href="https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fhmrc-charter%2Fthe-hmrc-charter&amp;data=05%7C01%7CIman.Boujdadi%40hmrc.gov.uk%7C197e129da26f4874eca408dbd398ea93%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638336425939924441%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=AK35AwTS3GvLNybk1j%2FCsRSVjzRi5rxsiibJeVTaLfk%3D&amp;reserved=0" target="_blank">Charter</a> and <a href="https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fhmrc-charter%2Fhmrcs-principles-of-support-for-customers-who-need-extra-help&amp;data=05%7C01%7CIman.Boujdadi%40hmrc.gov.uk%7C197e129da26f4874eca408dbd398ea93%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638336425939924441%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=jhlqz0ulWMfOfuG08K37Ndu%2Bl5YGRSddWsBNXFAqsc8%3D&amp;reserved=0" target="_blank">Principles of support</a> sets out the approach to providing access to its services, including providing reasonable adjustments to customers. The <a href="https://www.gov.uk/government/publications/hmrc-charter-annual-report-2022-to-2023/hmrc-charter-annual-report-2022-to-2023" target="_blank">Charter Annual report</a> outlines HMRC’s progress in meeting the Charter.</p><p> </p><p>Additional HMRC guidance on making reasonable adjustments is in place to support this, and HMRC will support customers identified as needing extra help. HMRC has specialist teams that support those with disabilities or additional needs.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 12:05:50 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4532 label Biography information for Derek Thomas

1665695

	registered interest
	date	18/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Telephone Services
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the adequacy of the average time taken for HMRC to answer phone calls; and if he will make a statement.
	tabling member constituency	Ashford
	tabling member printed	Damian Green
	uin	203184
	answer	answer is ministerial correction date of answer 25/10/2023 answer text <p>HMRC takes the quality of customer service very seriously.</p><p>HMRC is working to improve call answer rates, primarily through supporting customers who can use digital services to do so in the first instance. This will reduce call numbers and allow HMRC to focus their telephone support on those with more complex circumstances, or who are unable to engage digitally. Many customers already use HMRC digital services, with high customer satisfaction scores, consistently around 80%.</p><p>Furthermore, an increasing number of customers are using the HMRC mobile app – with more than 1 million new users and more than 56 million logins in 2022 to 2023. The app enables customers to perform tasks on their smartphones or tablets for which they previously needed to call us, such as, view their PAYE tax code and annual tax summary, manage details for tax credits and Child Benefit, file their Self Assessment return, pay their tax bill and use a tax calculator.</p><p>HMRC performance, including average speed to answer calls, is published on a quarterly basis at:</p><p><a href="https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates" target="_blank"><strong>https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates</strong></a></p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/10/2023 07:39:36 answering member 4399 label Biography information for Victoria Atkins
	tabling member	76 label Biography information for Damian Green

1665809

	registered interest
	date	18/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Armed Forces Compensation Scheme
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many spouses of deceased armed forces personnel have been taxed on their Armed Forces Compensation Scheme payments in each of the last five years.
	tabling member constituency	Midlothian
	tabling member printed	Owen Thompson
	uin	203357
	answer	answer is ministerial correction date of answer 25/10/2023 answer text <p>There are several types of support available to spouses of deceased armed forces personnel through the Armed Forces Compensation Scheme. The tax treatment depends on the type of support.</p><p> </p><p>The Government has published statistics on claims and awards made under the Armed Forces Compensation Scheme which can be found in the Armed Forces Compensation Scheme (AFCS) annual bulletin published 6 July 2023. However, the Government does not collect the data on how many spouses have been taxed on payments made through the ACFS because the tax position depends on the individual’s circumstances.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/10/2023 07:38:31 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4482 label Biography information for Owen Thompson

1665812

	registered interest
	date	18/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Disguised Remuneration Loan Charge Review
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he plans to issue a Command Paper in relation to the Disguised remuneration: independent loan charge review.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	uin	203340
	answer	answer is ministerial correction date of answer 25/10/2023 answer text <p>The loan charge was independently reviewed by Lord Amyas Morse in 2019, who assessed the impact of the policy on affected taxpayers. The Government accepted all but one of the Review’s 20 recommendations.</p><p> </p><p>To bring the Review’s publication to the attention of Parliament, a Written Statement was made on the day (20 December 2019: UIN HCWS14). The Statement is available here: <a href="https://questions-statements.parliament.uk/written-statements/detail/2019-12-20/hcws14" target="_blank">https://questions-statements.parliament.uk/written-statements/detail/2019-12-20/hcws14</a>.</p><p> </p><p>There are no plans to issue a command paper.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/10/2023 07:39:01 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4467 label Biography information for Drew Hendry

1665875

	registered interest
	date	18/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Music Venues: Business Rates
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make it his policy to extend business rates relief to grassroots music venues.
	tabling member constituency	Nottingham East
	tabling member printed	Nadia Whittome
	uin	203423
	answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>At Autumn Statement 2022, an extended Retail, Hospitality and Leisure (RHL) relief worth £2.1 billion was announced for 2023-24. The relief provides a 75% discount for eligible RHL properties, including music venues, up to a cash-cap of £110,000 per business.</p><p> </p><p>Grassroots music venues will also have benefitted from the decision to freeze the multiplier for a further year. This was a tax cut worth £9.3 billion to businesses over the next five years, and means all bills are 6% lower, before any reliefs or supplements are applied, than without the freeze.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 11:58:45 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4869 label Biography information for Nadia Whittome

1665908

	registered interest
	date	18/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Business Rates: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of providing further business rate reliefs to support (a) small businesses, (b) other businesses, (c) high streets and town centres and (d) local authorities.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	203286
	answer	answer is ministerial correction date of answer 25/10/2023 answer text <p>At Autumn Statement 2022, the Government announced a package of changes and tax cuts worth £13.6 billion over the next five years, including:</p><ul><li>a freeze to the business rates multiplier for 2023-24, a tax cut worth £9.3 billion over the next 5 years, meaning all bills are 6% lower than without the freeze;</li><li>an increased 75% relief for Retail, Hospitality and Leisure (RHL) properties, up to a cash cap of £110,000 per business for 2023-24. This is a tax cut worth over £2 billion for around 230,000 RHL businesses, to support the high street and protect small shops.</li></ul><ul><li>an Exchequer funded Transitional Relief scheme worth £1.6 billion to protect an estimated 700,000 ratepayers facing bill increases due to increases in rateable value. The Government has announced that it will permanently scrap ‘downwards caps’ which had restricted falling bills in previous schemes. This will benefit around 300,000 ratepayers who will see their full bill decrease from April 2023.</li><li>providing over £500 million of support over the next three years with a new Supporting Small Business scheme. This will cap bill increases to £50 per month (£600 per year) for businesses losing some or all of their Small Business or Rural Rate Relief due to the revaluation.</li></ul><p> </p><p>Decisions on future business rates support will be made in due course.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/10/2023 07:39:47 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4066 label Biography information for Priti Patel