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1138411

	registered interest
	date	11/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Business: Registration
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many Economic Operator Registration and Identification numbers were held by UK firms in (a) December 2018 and (b) 23 June 2019.
	tabling member constituency	Harborough
	tabling member printed	Neil O'Brien
	uin	276289
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>In December 2018, there were 431,553 active UK Economic Operator Registration and Identification (EORI) numbers. Since December 2018, HM Revenue &amp; Customs have issued approximately 74,000 new UK EORI numbers, up to 23 June.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 12:53:27 answering member 3991 label Biography information for Jesse Norman
	tabling member	4679 label Biography information for Neil O'Brien

1138431

	registered interest
	date	11/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Business: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many late filing penalties HMRC collected from large companies in 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	276208
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>The purpose of penalties is to encourage taxpayers to comply with their tax obligations, to act as a sanction for those who do not, and to reassure those who do that they will not be disadvantaged by those who do not. Penalties are not used as a revenue-raising mechanism.</p><p> </p><p>Parliament determines the laws relating to tax and to whom they apply. HMRC apply those laws fairly and do not discriminate between different taxpayers or size of business.</p><p> </p><p>HMRC can apply a large number of different penalties, but they break down into three broad areas:</p><p> </p><ul><li><p>Automatic penalties for failure to meet a time-bound obligation, such as submitting returns or making payments by a specified deadline;</p></li><li><p>Penalties for failure to meet a regulatory obligation, such as the requirement to keep certain records; and</p></li><li><p>Behaviour-based penalties for inaccurate returns and documents and failure to notify taxable status.</p><p> </p><p>A penalty is not payable if a person had a reasonable excuse for failing to meet an obligation or took reasonable care to avoid submitting an inaccurate return.</p><p> </p><p>HMRC do not record data on penalties issued by size of business.</p></li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 13:06:19 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1138160

	registered interest
	date	10/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Publishing: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many EU member states apply a reduced rate of VAT to e-publications.
	tabling member constituency	St Austell and Newquay
	tabling member printed	Steve Double
	uin	275786
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>The most recent EU Commission publication of Value Added Tax (VAT) rates applied in Member States notes that, as of 1 January 2019, 5 Member States applied a reduced rate of VAT to e-publications.</p><p> </p><p>The Government keeps all taxes under review, including VAT.</p><p> </p><p>Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal events process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 275787 question first answered 19/07/2019 12:38:39 answering member 3991 label Biography information for Jesse Norman
	tabling member	4452 label Biography information for Steve Double

1138421

	registered interest
	date	11/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Publishing: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much revenue his Department has raised from VAT on e-publications in (a) 2016, (b) 2017, (c) 2018 and (d) 2019 to 11 July 2019.
	tabling member constituency	Knowsley
	tabling member printed	Sir George Howarth
	uin	276162
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>The information that HM Revenue and Customs (HMRC) collect from taxpayers on their VAT returns does not provide enough detail to be able to quantify the revenue raised from these supplies precisely. HMRC do not require detail on particular products and customer types because it would place a considerable administrative burden on businesses.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 13:00:28 answering member 3991 label Biography information for Jesse Norman
	tabling member	481 label Biography information for Sir George Howarth

1138080

	registered interest
	date	10/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Help to Save Scheme
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he is taking to increase awareness of the Help to Save scheme.
	tabling member constituency	Brigg and Goole
	tabling member printed	Andrew Percy
	uin	275728
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>The Government promotes Help to Save through established channels such as the Tax Credits digital service and stakeholders including the Money and Pensions Service and StepChange.</p><p> </p><p>In addition, HMRC has publicised Help to Save through social media, which generated coverage in national, regional and consumer publications.</p><p> </p><p>HMRC continuously reviews how best to maximise take-up of the scheme.</p><p> </p> answering member constituency Salisbury answering member printed John Glen question first answered 19/07/2019 12:01:22 answering member 4051 label Biography information for John Glen
	tabling member	3939 label Biography information for Andrew Percy

1138632

	registered interest
	date	12/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Hospitals: Consultants
	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 change the level of tax for NHS consultants working overtime.
	tabling member constituency	Morley and Outwood
	tabling member printed	Andrea Jenkyns
	uin	276566
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>The Government keeps public sector pay and pensions policy under constant review in the context of the wider public finances. The same tax rules must apply identically to everyone in the same situation, regardless of their employer.</p><p> </p><p>Pensions tax relief is one of the most expensive reliefs in the personal tax system. In 2017/18 income tax and employer National Insurance Contributions relief cost over £50 billion, with around two-thirds going to higher and additional rate taxpayers.</p><p> </p><p>The Government has listened carefully to specific concerns raised by some high-earning NHS consultants impacted by annual allowance tax charges.</p><p> </p><p>In response, the Secretary of State for Health and Social Care has announced his intention to consult on proposals for a new 50:50 option providing pension flexibility for senior clinicians in the NHS. This flexibility will give senior clinicians in England and Wales more choice in respect of their pension accrual, and therefore the ability to control better any pensions tax charges.</p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 19/07/2019 12:03:41 answering member 4097 label Biography information for Elizabeth Truss
	tabling member	4490 label Biography information for Dame Andrea Jenkyns

1138657

	registered interest
	date	12/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Infrastructure: Capital Investment
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much money from the public purse has been spent on infrastructure in each year since 2010.
	tabling member constituency	Hitchin and Harpenden
	tabling member printed	Bim Afolami
	uin	276591
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>Public sector net investment is set to reach levels not sustained in 40 years. In addition, public sector gross investment, which is net investment plus depreciation, helps to show the spending element of this. These figures include both economic and social infrastructure, as well as spending on other areas classified as capital spending. The latest figures from the Office for Budget Responsibility show that total public sector gross investment was £79.6bn in 2010-11, £71.4bn in 2011-12, £75.9bn in 2012-13, £68.7bn in 2013-14, £75.6bn in 2014-15, £74.2bn in 2015-16, £79.2bn in 2016-17, £83.7bn in 2017-18 and £82.0bn in 2018-19. Public sector gross investment peaked around the financial crisis due to Government intervention to support the economy. According to the National Infrastructure Assessment carried out by the National Infrastructure Commission in 2017, spending on economic infrastructure had risen from £12.4bn in 2012-13 to £18.7bn in 2016-17.</p> answering member constituency Newark answering member printed Robert Jenrick question first answered 19/07/2019 11:15:18 answering member 4320 label Biography information for Robert Jenrick
	tabling member	4639 label Biography information for Bim Afolami

1138190

	registered interest
	date	10/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Manston Airport
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he plans to use Manston airport as an inland, pre-customs clearing port for outward freight in relation to his Department's freight network capacity plans in the event that the UK leaves the EU without a deal.
	tabling member constituency	Middlesbrough
	tabling member printed	Andy McDonald
	uin	275763
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>In the event of leaving the EU without a deal, HMRC’s plans allow for the border to operate without significant new infrastructure. In preparation for an April no deal, HMRC announced a number of easements to help businesses adjust to the new arrangements and developed temporary solutions to support transit movements at a small number of locations to address expected pressure on existing infrastructure. HMRC worked closely with Department for Transport and local agencies to expand capacity in Kent, including the use of Manston to support transit movements.</p><p> </p><p>HMRC has continued to listen to stakeholders as part of their preparation for all EU Exit scenarios. HMRC are actively reviewing their plans to develop a more resilient infrastructure solution for transit movements in Kent in the event of a no deal exit on 31 October.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 12:31:18 answering member 3991 label Biography information for Jesse Norman
	tabling member	4269 label Biography information for Andy McDonald

1139189

	registered interest
	date	16/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Motor Vehicles: Excise Duties
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will ring-fence a proportion of the revenue from Vehicle Excise Duty for projects to improve air quality.
	tabling member constituency	Greenwich and Woolwich
	tabling member printed	Matthew Pennycook
	uin	277795
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>The Government is committed to tackling air pollution. We have invested over £3.5 billion since 2010 to improve air quality and deliver cleaner transport.</p><p> </p><p>From 2020, all funds raised through Vehicle Excise Duty in England will be ring-fenced to form a National Roads Fund, which will be reinvested into the road network. We expect some of this investment to support environmental outcomes across the road network, which includes improving air quality.</p> answering member constituency Newark answering member printed Robert Jenrick question first answered 19/07/2019 11:19:49 answering member 4320 label Biography information for Robert Jenrick
	tabling member	4520 label Biography information for Matthew Pennycook

1138433

	registered interest
	date	11/07/2019
	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, how many tax avoidance schemes related to the use of personal service companies HMRC successfully challenged in 2018.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	276209
	answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>This information is only available at disproportionate cost.</p><p>HM Revenue and Customs (HMRC) do not routinely collate the number of tax avoidance schemes related to the use of personal service companies.</p><p> </p><p>HMRC publishes information regarding the number of tax avoidance cases challenged in court by taxpayers in their annual Tax Assurance Commissioner’s Report. At the same time, HMRC publish a list of tax avoidance litigation decisions handed down during the period. The Report for 2018-19 is due to be published before the summer recess.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 12:56:03 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd