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1023108
star this property registered interest false more like this
star this property date less than 2018-12-11more like thismore than 2018-12-11
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Bankruptcy: Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text What estimate he has made of the number of people who will be made bankrupt as a result of the 2019 Loan Charge. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 908142 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2018-12-11more like thismore than 2018-12-11
star this property answer text <p>The Government recognises the charge on DR loans will have a significant impact on some people who have used schemes where loans were used to avoid paying tax on earnings.</p><p> </p><p>An impact assessment was published when the measure was announced at Budget 2016.</p><p> </p><p>HMRC wants to help people put things right and has an outstanding track record of helping people, but it can only help those who come forward.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2018-12-11T17:37:22.403Zmore like thismore than 2018-12-11T17:37:22.403Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
1043728
star this property registered interest false more like this
star this property date less than 2019-01-18more like thismore than 2019-01-18
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, whether the Government's review of the loan charge is planned to (a) seek external evidence about, (b) evaluate all aspects of and (c) be able to recommend any changes to the loan charge. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 210060 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2019-01-23more like thismore than 2019-01-23
star this property answer text <p>The government chose to accept New Clause 26 during the passage of the Finance Bill, and will lay a report in line with the requirements of that New Clause no later than 30 March 2019. The report will include a comparison with the time limits for the recovery of lost tax relating to disguised remuneration loans.</p><p> </p><p>The government also consulted extensively on the detail of the charge on disguised remuneration loans after it was announced at Budget 2016.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 210061 more like this
star this property question first answered
less than 2019-01-23T14:32:49.167Zmore like thismore than 2019-01-23T14:32:49.167Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
1043729
star this property registered interest false more like this
star this property date less than 2019-01-18more like thismore than 2019-01-18
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, what steps he is taking to ensure that members of the public can contribute to the review of the 2019 Loan Charge. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 210061 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2019-01-23more like thismore than 2019-01-23
star this property answer text <p>The government chose to accept New Clause 26 during the passage of the Finance Bill, and will lay a report in line with the requirements of that New Clause no later than 30 March 2019. The report will include a comparison with the time limits for the recovery of lost tax relating to disguised remuneration loans.</p><p> </p><p>The government also consulted extensively on the detail of the charge on disguised remuneration loans after it was announced at Budget 2016.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 210060 more like this
star this property question first answered
less than 2019-01-23T14:32:49.213Zmore like thismore than 2019-01-23T14:32:49.213Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
795741
star this property registered interest false more like this
star this property date less than 2017-11-28more like thismore than 2017-11-28
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading Solar Power: Non-domestic Rates more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what recent representations he has received from the solar power industry on how rooftop solar power is treated in business rates. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 116092 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2017-12-01more like thismore than 2017-12-01
star this property answer text <p>The Treasury receives a range of representations on various issues including business rates as part of the policy making process.</p><p> </p><p>Business rates are based on valuations from the Valuation Office Agency and the Government does not intervene in their independent assessments. The Valuation for Rating (Plant and Machinery) (England) Regulations 2000 set out when plant and machinery, including solar panels, are rateable.</p><p> </p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2017-12-01T14:14:15.867Zmore like thismore than 2017-12-01T14:14:15.867Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
795743
star this property registered interest false more like this
star this property date less than 2017-11-28more like thismore than 2017-11-28
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading Renewable Energy: Non-domestic Rates more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what methodology is used to calculate the business rate liabilities of (a) solar power and (b) Good Quality gas CHP; and what the rationale is for that methodology. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 116094 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2017-12-01more like thismore than 2017-12-01
star this property answer text <p>Business rates liabilities are based on the rateable value and the non-domestic rating multiplier set by the Government.</p><p> </p><p>The Valuation Office Agency (VOA) determines the rateable value of the property using three broad methods: a rentals basis; receipts and expenditure (R&amp;E); and a contractor’s basis, that is to say, a building's replacement costs. Rating case law requires that a hierarchy of use is adopted, in the order shown above; i.e. only when a rentals basis is not possible should the valuer adopt R&amp;E, with the contractor’s basis being the method of last resort.</p><p> </p><p>Solar panels are valued using either the R&amp;E method or the contractor’s basis, depending on the circumstances.</p><p> </p><p>Good quality CHP is partially-exempt from rating. The rateable parts are valued using either the R&amp;E method or the contractor’s basis, depending on the circumstances.</p><p> </p><p>In addition, if the solar panels or good quality CHP is a qualifying microgeneration (below 50kW) installation there is a temporary exemption from rating which means new schemes aren't assessed until the next revaluation takes place.‎</p><p> </p><p>Battery storage technologies are valued using the contractor's basis.</p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 116096 more like this
star this property question first answered
less than 2017-12-01T14:09:03.92Zmore like thismore than 2017-12-01T14:09:03.92Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
795746
star this property registered interest false more like this
star this property date less than 2017-11-28more like thismore than 2017-11-28
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading Energy: Non-domestic Rates more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, how battery storage technologies installed in commercial premises are assessed for business rates. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 116096 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2017-12-01more like thismore than 2017-12-01
star this property answer text <p>Business rates liabilities are based on the rateable value and the non-domestic rating multiplier set by the Government.</p><p> </p><p>The Valuation Office Agency (VOA) determines the rateable value of the property using three broad methods: a rentals basis; receipts and expenditure (R&amp;E); and a contractor’s basis, that is to say, a building's replacement costs. Rating case law requires that a hierarchy of use is adopted, in the order shown above; i.e. only when a rentals basis is not possible should the valuer adopt R&amp;E, with the contractor’s basis being the method of last resort.</p><p> </p><p>Solar panels are valued using either the R&amp;E method or the contractor’s basis, depending on the circumstances.</p><p> </p><p>Good quality CHP is partially-exempt from rating. The rateable parts are valued using either the R&amp;E method or the contractor’s basis, depending on the circumstances.</p><p> </p><p>In addition, if the solar panels or good quality CHP is a qualifying microgeneration (below 50kW) installation there is a temporary exemption from rating which means new schemes aren't assessed until the next revaluation takes place.‎</p><p> </p><p>Battery storage technologies are valued using the contractor's basis.</p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 116094 more like this
star this property question first answered
less than 2017-12-01T14:09:03.967Zmore like thismore than 2017-12-01T14:09:03.967Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
931564
star this property registered interest false more like this
star this property date less than 2018-06-26more like thismore than 2018-06-26
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what impact assessment his Department has conducted on the effect of the 2019 Loan Charge on (a) the economy and (b) public services. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 157728 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2018-07-02more like thismore than 2018-07-02
star this property answer text <p>The charge on disguised remuneration loans is targeted at artificial avoidance schemes where earnings were paid in the form of loans, which are never intended to be repaid, made by a third party, which is often based offshore (“disguised remuneration” schemes).</p><p> </p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe.</p><p> </p><p>The charge on DR loans is specifically targeted at these avoidance schemes and is not expected to have any significant impacts on the economy or public services.</p><p> </p><p>The Government recognises that the charge on DR loans will have a significant impact on some people who have used DR schemes. HMRC wants to help people put things right. It is actively encouraging anybody who is worried about being able to pay what they owe to get in touch with them as soon as possible. HMRC will consider all personal circumstances to agree a manageable and sustainable payment plan wherever possible.</p><p> </p><p>Further information on the impacts of the policy can be found in the ‘Disguised remuneration: further update’ policy paper published on 22 November 2017: www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update.</p><p> </p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 157729 more like this
star this property question first answered
less than 2018-07-02T16:14:52.157Zmore like thismore than 2018-07-02T16:14:52.157Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
931565
star this property registered interest false more like this
star this property date less than 2018-06-26more like thismore than 2018-06-26
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the effect of the 2019 Loan Charge on the (a) mental health and (b) livelihoods of people affected by that Charge. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 157729 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2018-07-02more like thismore than 2018-07-02
star this property answer text <p>The charge on disguised remuneration loans is targeted at artificial avoidance schemes where earnings were paid in the form of loans, which are never intended to be repaid, made by a third party, which is often based offshore (“disguised remuneration” schemes).</p><p> </p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe.</p><p> </p><p>The charge on DR loans is specifically targeted at these avoidance schemes and is not expected to have any significant impacts on the economy or public services.</p><p> </p><p>The Government recognises that the charge on DR loans will have a significant impact on some people who have used DR schemes. HMRC wants to help people put things right. It is actively encouraging anybody who is worried about being able to pay what they owe to get in touch with them as soon as possible. HMRC will consider all personal circumstances to agree a manageable and sustainable payment plan wherever possible.</p><p> </p><p>Further information on the impacts of the policy can be found in the ‘Disguised remuneration: further update’ policy paper published on 22 November 2017: www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update.</p><p> </p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN 157728 more like this
star this property question first answered
less than 2018-07-02T16:14:52.093Zmore like thismore than 2018-07-02T16:14:52.093Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
776074
star this property registered interest false more like this
star this property date less than 2017-10-23more like thismore than 2017-10-23
star this property answering body
HM Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading Taxis: Excise Duties more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what discussions he has had with the DVLA on the reclassification of taxis as light goods vehicles for the purposes of vehicle excise duty. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 109043 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2017-10-26more like thismore than 2017-10-26
star this property 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>Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:</p><p><a href="http://www.hm-treasury.gov.uk/minister_hospitality.htm" target="_blank">http://www.hm-treasury.gov.uk/minister_hospitality.htm</a>.</p><p> </p><p>Like all taxes, Vehicle Excise Duty is kept under constant review</p> more like this
star this property answering member constituency Harrogate and Knaresborough more like this
star this property answering member printed Andrew Jones more like this
star this property question first answered
less than 2017-10-26T14:26:11.843Zmore like thismore than 2017-10-26T14:26:11.843Z
star this property answering member
3996
star this property label Biography information for Andrew Jones more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this
1137542
star this property registered interest false more like this
star this property date less than 2019-07-08more like thismore than 2019-07-08
star this property answering body
Treasury more like this
star this property answering dept id 14 remove filter
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of disapplying the 2019 Loan Charge to loans made before the Finance (No. 2) Act 2017 received Royal Assent. more like this
star this property tabling member constituency Richmond Park more like this
star this property tabling member printed
Zac Goldsmith more like this
star this property uin 274513 more like this
unstar this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2019-07-11more like thismore than 2019-07-11
star this property answer text <p>An estimate of the cost of amending the loan charge to remove loans made before 2017 is not available. The loan charge was legislated in the Finance (No.2) Act 2017 and is part of a package which was estimated to yield £3.2 billion over five years.</p><p>HMRC have written directly to scheme users identified through their compliance work, IT records and tax return data. This includes individual scheme users, employers and company directors.</p><p> </p><p>In addition, HMRC have actively encouraged DR scheme users to come forward through their regular contact with taxpayers, and seek to increase awareness through their series of Spotlight publications, social media activity, and webinars.</p><p> </p><p>HMRC are not aware of any individuals affected whom they have not yet contacted.</p><p> </p><p> </p><p> </p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property grouped question UIN 274514 more like this
star this property question first answered
less than 2019-07-11T08:33:19.137Zmore like thismore than 2019-07-11T08:33:19.137Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
star this property tabling member
4062
unstar this property label Biography information for Zac Goldsmith more like this