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33120

	registered interest
	date	15/01/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name
	answering dept sort name
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what estimate by country of residence of the child he has made of the number of migrants residing in the UK who claimed benefits on behalf of children living abroad during 2013.
	tabling member constituency	Rochester and Strood
	tabling member printed	Mark Reckless
	uin	183448
	answer	answer is ministerial correction date of answer 14/05/2014 answer text <p>HMRC are not able to provide the information in the manner requested. HMRC do not record the nationality of the claimant receiving Child Benefit for children living in another member state.</p><p> </p><p>Published Child Benefit statistics provide annual estimates of the number of families and children claiming. The latest available (August 2012) show that there were 7.92 million families, responsible for 13.77 million children and qualifying young people receiving Child Benefit.</p><p>The main purpose of Child Benefit is to support families in the UK. Consequently, the rules generally do not provide for them to be paid in respect of children who live abroad.</p><p> </p><p>Nevertheless, Child Benefit is a family benefit under EC Regulation 883/2004. This regulation protects the social security rights of nationals of all member states of the European economic area, including the UK, and Switzerland when they exercise their rights of free movement under EU law.</p><p> </p><p>HMRC holds information on the number of Child Benefit awards under EC Regulation 883/2004. As at 31 December 2013, there were 20,400 ongoing Child Benefit awards under the EC Regulation in respect of 34.268 children living in another member state.</p><p> </p><p>This is a fall of 3,682 (15.3%) awards in respect of 5,903 (14.7%) fewer children since 31 December 2012.</p><p> </p><p>The breakdown by member state is as follows:</p><p> </p><p>*We have withheld the number where it is fewer than 5, as there is risk that the information could be attributed to an identifiable person, which would prejudice their right to privacy and would therefore be a breach of Principle 1 of the Data Protection Act.</p><p> </p><p> </p><p>Child Benefit</p><table><tbody><tr><td><p>Country of residence of children</p></td><td><p>Number of awards</p></td><td><p>Number of children</p></td></tr><tr><td> </td><td> </td><td> </td></tr><tr><td><p>Austria</p></td><td><p>23</p></td><td><p>37</p></td></tr><tr><td><p>Belgium</p></td><td><p>75</p></td><td><p>140</p></td></tr><tr><td><p>Bulgaria</p></td><td><p>186</p></td><td><p>245</p></td></tr><tr><td><p>Croatia</p></td><td><p>*5</p></td><td><p>*5</p></td></tr><tr><td><p>Cyprus</p></td><td><p>39</p></td><td><p>61</p></td></tr><tr><td><p>Czech Republic</p></td><td><p>124</p></td><td><p>203</p></td></tr><tr><td><p>Denmark</p></td><td><p>13</p></td><td><p>23</p></td></tr><tr><td><p>Estonia</p></td><td><p>45</p></td><td><p>65</p></td></tr><tr><td><p>Finland</p></td><td><p>12</p></td><td><p>23</p></td></tr><tr><td><p>France</p></td><td><p>789</p></td><td><p>1429</p></td></tr><tr><td><p>Germany</p></td><td><p>283</p></td><td><p>495</p></td></tr><tr><td><p>Greece</p></td><td><p>44</p></td><td><p>69</p></td></tr><tr><td><p>Hungary</p></td><td><p>136</p></td><td><p>196</p></td></tr><tr><td><p>Iceland</p></td><td><p>*5</p></td><td><p>*5</p></td></tr><tr><td><p>Italy</p></td><td><p>156</p></td><td><p>273</p></td></tr><tr><td><p>Latvia</p></td><td><p>797</p></td><td><p>1091</p></td></tr><tr><td><p>Liechtenstein</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>Lithuania</p></td><td><p>1215</p></td><td><p>1712</p></td></tr><tr><td><p>Luxembourg</p></td><td><p>7</p></td><td><p>14</p></td></tr><tr><td><p>Malta</p></td><td><p>15</p></td><td><p>22</p></td></tr><tr><td><p>Norway</p></td><td><p>30</p></td><td><p>61</p></td></tr><tr><td><p>Poland</p></td><td><p>13174</p></td><td><p>22093</p></td></tr><tr><td><p>Portugal</p></td><td><p>202</p></td><td><p>309</p></td></tr><tr><td><p>Republic of Ireland</p></td><td><p>1231</p></td><td><p>2505</p></td></tr><tr><td><p>Romania</p></td><td><p>230</p></td><td><p>392</p></td></tr><tr><td><p>Slovakia</p></td><td><p>692</p></td><td><p>1232</p></td></tr><tr><td><p>Slovenia</p></td><td><p>11</p></td><td><p>21</p></td></tr><tr><td><p>Spain</p></td><td><p>600</p></td><td><p>1019</p></td></tr><tr><td><p>Sweden</p></td><td><p>49</p></td><td><p>95</p></td></tr><tr><td><p>Switzerland</p></td><td><p>77</p></td><td><p>150</p></td></tr><tr><td><p>The Netherlands</p></td><td><p>142</p></td><td><p>288</p></td></tr><tr><td> </td><td> </td><td> </td></tr><tr><td><p>Totals</p></td><td><p>20400</p></td><td><p>34268</p></td></tr></tbody></table><p> </p><p> </p><p> </p><p> </p><p> </p><p>As announced in the 2014 Budget, to prevent EEA migrants claiming benefits they are not entitled to, the Government will increase compliance checks to establish whether EEA migrants meet the entitlement conditions to receive Child Benefit</p><p> </p><p>Under domestic law, in order to claim Child Benefit EEA Migrants must be present in the UK, ordinarily resident and have a right to reside in the UK and their children must live in the UK.</p><p> </p><p>The recent changes to migrants' access to benefits announced by the Government sends a strong message that the UK benefit system is not open to abuse, as well as deterring those who may seek residence in the UK primarily to claim benefits.</p><p>Strengthening compliance checks will help prevent EEA migrants from claiming, and continuing to claim, benefits they are not entitled to. Checks will be applied to both new claims and existing awards.</p><p> </p> answering member constituency Loughborough answering member printed Nicky Morgan grouped question UIN 181673 184509 191453 question first answered 14/05/2014 12:00:00 answering member 4027 label Biography information for Baroness Morgan of Cotes
	tabling member	4049 label Biography information for Mark Reckless

684011

	registered interest
	date	03/02/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Banks
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what recent steps he has taken to support high street banking for local communities.
	tabling member constituency	Rochester and Strood
	tabling member printed	Kelly Tolhurst
	uin	63006
	answer	answer is ministerial correction date of answer 09/02/2017 answer text <p>High streets are a crucial part of our local and regional economies. The Government wants to see vibrant hubs where people live, shop, use services, and spend their leisure time.</p><p> </p><p>A new agreement between the Post Office and UK banks, announced on 24 January 2017, means that more individuals and businesses can use 11,600 local Post Office branches to access a wider range of banking services. Thanks to the new agreement, the Post Office estimates that 99% of personal bank customers and 75% of business customers will now be able to do their day to day banking at a Post Office.</p><p> </p><p>The Government recognises the need to support local communities to adapt to changes in banking, including when bank branches close. In March 2015, the Government helped to broker an industry-wide agreement to work with customers and communities to minimise the impact of bank branch closures and put in place alternative banking services. The Government welcomed Professor Russel Griggs’ recent review of the Protocol and is pleased to see the industry commit to further improvements to protect those affected by closures.</p><p> </p><p>The Government has also made a manifesto commitment to support credit unions in making financial services more accessible. Credit unions are democratic, not-for-profit, financial services providers which are owned and run by members of their community and who provide affordable, sustainable credit to their members.</p><p> </p> answering member constituency Brighton, Kemptown answering member printed Simon Kirby question first answered 09/02/2017 14:38:20 answering member 3929 label Biography information for Simon Kirby
	tabling member	4487 label Biography information for Kelly Tolhurst

709268

	registered interest
	date	08/03/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	VAT: Training
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what steps he plans to take to reduce VAT on flight training and general aviation-related mechanical or engineering education programmes.
	tabling member constituency	Rochester and Strood
	tabling member printed	Kelly Tolhurst
	uin	67039
	answer	answer is ministerial correction date of answer 17/03/2017 answer text <p>Where education is provided for no charge it is outside the scope of VAT.</p><p> </p><p>Where an eligible body such as a university or a further education college charges for supplies of vocational training, or school, higher, or further education, that supply will be exempt from VAT.</p><p> </p><p>While all taxes are kept under review, there are no plans to provide further VAT relief for flight training and general aviation-related mechanical or engineering education programmes.</p> answering member constituency Battersea answering member printed Jane Ellison question first answered 17/03/2017 08:22:20 answering member 3918 label Biography information for Jane Ellison
	tabling member	4487 label Biography information for Kelly Tolhurst

720250

	registered interest
	date	13/04/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Royal Bank of Scotland
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, at what level of seniority his Department had discussions with (a) the Royal Bank of Scotland and (b) NatWest on their programmes for nationwide branch closures; and how many times such discussions took place.
	tabling member constituency	Rochester and Strood
	tabling member printed	Kelly Tolhurst
	uin	70711
	answer	answer is ministerial correction date of answer 24/04/2017 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. Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at: <a href="https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel" target="_blank">https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel</a></p> answering member constituency Brighton, Kemptown answering member printed Simon Kirby question first answered 24/04/2017 15:45:57 answering member 3929 label Biography information for Simon Kirby
	tabling member	4487 label Biography information for Kelly Tolhurst

1359088

	registered interest
	date	15/10/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Shipping: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent discussions officials in his Department have held with relevant stakeholders on changing the classification of long-term assets in the maritime sector.
	tabling member constituency	Rochester and Strood
	tabling member printed	Kelly Tolhurst
	uin	56124
	answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The Treasury maintains regular contact with HMRC about all aspects of capital allowances policy.</p><p> </p><p>HMRC does not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56126 56127 question first answered 20/10/2021 16:59:01 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4487 label Biography information for Kelly Tolhurst

1359089

	registered interest
	date	15/10/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Shipping: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent discussions officials in his Department have held with relevant stakeholders on HMRC's enforcement of classification of long- and short-term assets for commercial maritime vessels.
	tabling member constituency	Rochester and Strood
	tabling member printed	Kelly Tolhurst
	uin	56126
	answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The Treasury maintains regular contact with HMRC about all aspects of capital allowances policy.</p><p> </p><p>HMRC does not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56124 56127 question first answered 20/10/2021 16:59:01 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4487 label Biography information for Kelly Tolhurst

1359090

	registered interest
	date	15/10/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Shipping: Capital Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent discussions officials in his Department have held with HMRC on the classification of long- and short-term vessels under the Capital Allowance scheme for commercial maritime vessels.
	tabling member constituency	Rochester and Strood
	tabling member printed	Kelly Tolhurst
	uin	56127
	answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The Treasury maintains regular contact with HMRC about all aspects of capital allowances policy.</p><p> </p><p>HMRC does not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56124 56126 question first answered 20/10/2021 16:59:01 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4487 label Biography information for Kelly Tolhurst

1359190

	registered interest
	date	15/10/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Alcoholic Drinks: Excise Duties
	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 support the hospitality industry and independent distilleries through the upcoming Budget and the Alcohol Duty Review; and when he plans to announce the next stage of that Review.
	tabling member constituency	Rochester and Strood
	tabling member printed	Kelly Tolhurst
	uin	56227
	answer	answer is ministerial correction date of answer 25/10/2021 answer text <p>The 2020 Budget committed the Government to undertaking a wide-ranging review of alcohol. Last Autumn the Government launched a Call for Evidence for this review. We are now in the process of analysing responses.</p><p> </p><p>The Government has acted through its unprecedented coronavirus response to support the hospitality sector, including through furlough, grants and business rates relief. As announced at Budget 2021, the Government extended the temporary reduced rate of VAT (5 per cent) for the tourism and hospitality sector. Although that relief ended on 30 September 2021, on 1 October 2021, a new reduced rate of 12.5 per cent was introduced for these goods and services to help businesses manage the transition back to the standard rate. The new rate will end on 31 March 2022.</p> answering member constituency Faversham and Mid Kent answering member printed Helen Whately question first answered 25/10/2021 07:25:01 answering member 4527 label Biography information for Helen Whately
	tabling member	4487 label Biography information for Kelly Tolhurst

1435133

	registered interest
	date	24/02/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Assets
	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 (a) effectiveness of HMRC's policy on long-life assets and (b) effect of that matter on tug owners.
	tabling member constituency	Rochester and Strood
	tabling member printed	Kelly Tolhurst
	uin	129196
	answer	answer is ministerial correction date of answer 03/03/2022 answer text <p>Capital allowances, including writing down allowances, provide tax relief for businesses' capital expenditure on qualifying plant or machinery.</p><p> </p><p>In 1997 a 6 per cent special rate writing down allowance was introduced for assets with a long life, which is more than 25 years, to align their tax position more closely with the commercial accounts of a business. This compared to a 25 per cent main rate, which is now 18 per cent, for plant and machinery.</p><p> </p><p>HMRC does not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life of more or less than 25 years when new.</p><p> </p><p>Ships were initially exempted from this change, with owners given 13 years to adjust to the long-life asset rules. Ships are now treated consistently with all other business assets.</p><p> </p><p>The Government keeps all tax reliefs under review.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 129197 question first answered 03/03/2022 15:23:40 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4487 label Biography information for Kelly Tolhurst

1435134

	registered interest
	date	24/02/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Boats: Capital Allowances
	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 reviewing HMRC policy on capital allowances on workboats.
	tabling member constituency	Rochester and Strood
	tabling member printed	Kelly Tolhurst
	uin	129197
	answer	answer is ministerial correction date of answer 03/03/2022 answer text <p>Capital allowances, including writing down allowances, provide tax relief for businesses' capital expenditure on qualifying plant or machinery.</p><p> </p><p>In 1997 a 6 per cent special rate writing down allowance was introduced for assets with a long life, which is more than 25 years, to align their tax position more closely with the commercial accounts of a business. This compared to a 25 per cent main rate, which is now 18 per cent, for plant and machinery.</p><p> </p><p>HMRC does not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life of more or less than 25 years when new.</p><p> </p><p>Ships were initially exempted from this change, with owners given 13 years to adjust to the long-life asset rules. Ships are now treated consistently with all other business assets.</p><p> </p><p>The Government keeps all tax reliefs under review.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 129196 question first answered 03/03/2022 15:23:40 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4487 label Biography information for Kelly Tolhurst