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1256637

	registered interest
	date	30/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sunscreens: 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 reclassifying sunscreen products as essential healthcare items for VAT purposes.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	122902
	answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>Under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the NHS prescription list for certain conditions and is provided VAT free when dispensed by a pharmacist.</p><p> </p><p>Expanding the scope of the current VAT relief would come at a considerable cost to the Exchequer. Therefore, while all taxes are kept under review, there are currently no plans to reduce VAT on sunscreen products.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/12/2020 12:08:55 answering member 3991 label Biography information for Jesse Norman
	tabling member	4786 label Biography information for Zarah Sultana

1256621

	registered interest
	date	30/11/2020
	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 steps he is taking on the mis-selling of schemes now subject to the Loan Charge.
	tabling member constituency	Chipping Barnet
	tabling member printed	Theresa Villiers
	uin	122616
	answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>While the Government sympathises with anyone who believes they were misled into using a disguised remuneration (DR) scheme, it is an individual’s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions.</p><p> </p><p>The Government and HMRC are determined to continue to tackle promoters of tax avoidance schemes. This includes challenging those who promote disguised remuneration loan schemes.</p><p> </p><p>In March 2020, HMRC published their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters of tax avoidance.</p><p> </p><p>Last month HMRC launched the ‘Tax avoidance: don’t get caught out’ communications campaign. The campaign is targeted at contractors and encourages them to stop and take time to check what they are signing up for, challenge what they have been told by those selling the scheme, and protect themselves and public services by reporting schemes to HMRC.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/12/2020 12:10:49 answering member 3991 label Biography information for Jesse Norman
	tabling member	1500 label Biography information for Theresa Villiers

1256738

	registered interest
	date	30/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Stamp Duty Land Tax: Foreign Nationals
	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 effect on revenue accruing to the public purse of setting the Stamp Duty Land Tax non-UK resident surcharge at (a) 3 per cent and (b) 5 per cent; and if he will make a statement.
	tabling member constituency	Mitcham and Morden
	tabling member printed	Siobhain McDonagh
	uin	122554
	answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>The new rates of Stamp Duty Land Tax for non-UK resident purchasers of residential property in England and Northern Ireland are set to be 2% higher than the rates applying to UK-resident purchasers. The expected revenue will be used to tackle rough sleeping and is set out on page 35 of the “Policy Costings” document published alongside the Red Book at Budget 2020.</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/871948/Budget_2020_policy_costings.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/871948/Budget_2020_policy_costings.pdf</a></p><p> </p><p>No assessment has been made of the effect of a 3% or 5% Stamp Duty Land Tax non-UK resident surcharge.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 122555 question first answered 08/12/2020 12:07:16 answering member 3991 label Biography information for Jesse Norman
	tabling member	193 label Biography information for Dame Siobhain McDonagh

1256739

	registered interest
	date	30/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Stamp Duty Land Tax: Foreign Nationals
	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 effect on (a) revenue accruing to the public purse for (i) projects to tackle rough sleeping and (ii) other projects and (b) house price inflation of reducing the Stamp Duty Land Tax non-UK resident surcharge from 3 per cent to 2 per cent.
	tabling member constituency	Mitcham and Morden
	tabling member printed	Siobhain McDonagh
	uin	122555
	answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>The new rates of Stamp Duty Land Tax for non-UK resident purchasers of residential property in England and Northern Ireland are set to be 2% higher than the rates applying to UK-resident purchasers. The expected revenue will be used to tackle rough sleeping and is set out on page 35 of the “Policy Costings” document published alongside the Red Book at Budget 2020.</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/871948/Budget_2020_policy_costings.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/871948/Budget_2020_policy_costings.pdf</a></p><p> </p><p>No assessment has been made of the effect of a 3% or 5% Stamp Duty Land Tax non-UK resident surcharge.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 122554 question first answered 08/12/2020 12:07:17 answering member 3991 label Biography information for Jesse Norman
	tabling member	193 label Biography information for Dame Siobhain McDonagh

1256740

	registered interest
	date	30/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Stamp Duty Land Tax: Foreign Nationals
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether the new Stamp Duty Land Tax non-UK resident surcharge due to come into force in April 2021 can be avoided by being resident in the UK on at least 183 days.
	tabling member constituency	Mitcham and Morden
	tabling member printed	Siobhain McDonagh
	uin	122556
	answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>At the March Budget, the Government confirmed its intention to introduce a 2% SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland from 1 April 2021.</p><p> </p><p>After a public consultation, which took place between February and May 2019, the Government decided that an individual will be UK resident for the purposes of the surcharge where they are present in the UK for at least 183 days during any continuous 365-day period beginning 12 months before a transaction and ending 12 months after. A refund of the surcharge will be available only if individuals spend 183 days in the UK over the relevant period.</p><p> </p><p>HMRC will publish guidance for taxpayers and agents in advance of the surcharge coming into effect. This guidance will include the information taxpayers and agents will be able to use to demonstrate their residence status.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 122557 122558 question first answered 08/12/2020 12:03:49 answering member 3991 label Biography information for Jesse Norman
	tabling member	193 label Biography information for Dame Siobhain McDonagh

1256741

	registered interest
	date	30/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Stamp Duty Land Tax: Foreign Nationals
	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 adopting the Association of Accounting Technicians proposal to extend the residency requirements for the Stamp Duty Land Tax non-UK resident surcharge from 183 days to those of the residency requirements for (a) British Citizenship, five years and (b) the husband, wife or civil partner of a British citizen, three years.
	tabling member constituency	Mitcham and Morden
	tabling member printed	Siobhain McDonagh
	uin	122557
	answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>At the March Budget, the Government confirmed its intention to introduce a 2% SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland from 1 April 2021.</p><p> </p><p>After a public consultation, which took place between February and May 2019, the Government decided that an individual will be UK resident for the purposes of the surcharge where they are present in the UK for at least 183 days during any continuous 365-day period beginning 12 months before a transaction and ending 12 months after. A refund of the surcharge will be available only if individuals spend 183 days in the UK over the relevant period.</p><p> </p><p>HMRC will publish guidance for taxpayers and agents in advance of the surcharge coming into effect. This guidance will include the information taxpayers and agents will be able to use to demonstrate their residence status.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 122556 122558 question first answered 08/12/2020 12:03:49 answering member 3991 label Biography information for Jesse Norman
	tabling member	193 label Biography information for Dame Siobhain McDonagh

1256743

	registered interest
	date	30/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Stamp Duty Land Tax: Foreign Nationals
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he plans to take in relation to the new Stamp Duty Land Tax non-UK resident surcharge to ensure that overseas buyers are not refunded a surcharge when they state only that they intend to live in the UK for 183 days after purchasing property; and if he will make a statement.
	tabling member constituency	Mitcham and Morden
	tabling member printed	Siobhain McDonagh
	uin	122558
	answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>At the March Budget, the Government confirmed its intention to introduce a 2% SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland from 1 April 2021.</p><p> </p><p>After a public consultation, which took place between February and May 2019, the Government decided that an individual will be UK resident for the purposes of the surcharge where they are present in the UK for at least 183 days during any continuous 365-day period beginning 12 months before a transaction and ending 12 months after. A refund of the surcharge will be available only if individuals spend 183 days in the UK over the relevant period.</p><p> </p><p>HMRC will publish guidance for taxpayers and agents in advance of the surcharge coming into effect. This guidance will include the information taxpayers and agents will be able to use to demonstrate their residence status.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 122556 122557 question first answered 08/12/2020 12:03:49 answering member 3991 label Biography information for Jesse Norman
	tabling member	193 label Biography information for Dame Siobhain McDonagh

1256687

	registered interest
	date	30/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Correspondence
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will take steps to ensure that HM Revenue and Customs replies to the letter from the hon. Member for West Lancashire, dated 14 September 2020, on a constituent's tax issue, ref za53685.
	tabling member constituency	West Lancashire
	tabling member printed	Rosie Cooper
	uin	122642
	answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>HMRC apologise for the delay in dealing with this case. They telephoned the constituency office of the Honourable Member on 2 December in order to resolve her constituent’s issue and have confirmed the position by email with her.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/12/2020 12:16:03 answering member 3991 label Biography information for Jesse Norman
	tabling member	1538 label Biography information for Rosie Cooper

1256614

	registered interest
	date	30/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Personal Care Services: 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 the VAT reduction offered to hospitality services until March 2021 to (a) hairdressers, (b) beauty services and (c) other close contact services.
	tabling member constituency	Glasgow North
	tabling member printed	Patrick Grady
	uin	122764
	answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>The temporary reduced rate of VAT was introduced on 15 July in order to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, and will run until 31 March 2021. This relief comes at a significant cost to the Exchequer, and there are currently no plans to extend the scope to include other sectors.</p><p> </p><p>The Government has announced a significant package of support to help businesses through the winter months, which includes an extension of the Coronavirus Job Retention Scheme, an extension of the Self-Employment Income Support Scheme grant, and an extension of the application window for the Government-backed loan schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/12/2020 12:12:38 answering member 3991 label Biography information for Jesse Norman
	tabling member	4432 label Biography information for Patrick Grady

1256568

	registered interest
	date	30/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Capital Gains Tax: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he plans to review the recent reduction of Private Residence Relief to take into account (a) regional variations in the length of time it can take to sell a residence and (b) the complexity of divorce and separation in respect of selling a residence.
	tabling member constituency	North Ayrshire and Arran
	tabling member printed	Patricia Gibson
	uin	122769
	answer	answer is ministerial correction date of answer 03/12/2020 answer text <p>Within the Capital Gains Tax (CGT) system, private residence relief (PRR) exempts from CGT the gain a person may make when they sell a residential property that they have lived in as their main home.</p><p> </p><p>In April, changes were made to reduce the final period exemption, in which a previous main residence always qualifies for CGT PRR, from 18 months to 9 months. The final period exemption is an ancillary relief intended to allow individuals who own another residence time to sell their property after they are no longer using their old main residence. This change was to target the relief better at owner occupiers and reduce the instances where people can accrue relief on two properties simultaneously.</p><p> </p><p>The Government has no plans to change the length of the CGT Private Residence Relief (PRR) final period exemption.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/12/2020 14:49:41 answering member 3991 label Biography information for Jesse Norman
	tabling member	4435 label Biography information for Patricia Gibson