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605793

	registered interest
	date	19/10/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Taxation: Malawi
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what his Department's policy is on the inclusion of a broad definition of permanent establishment in the UK-Malawi tax treaty.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Oliver Colvile
	uin	49384
	answer	answer is ministerial correction date of answer 27/10/2016 answer text <p>As is usual in any negotiation, the text of a tax treaty remains confidential between the two governments during the negotiations. It is not therefore possible to comment on the contents of a treaty before it is signed.</p><p> </p><p>The majority of the UK’s double taxation treaties are based on the OECD Model Double Taxation Convention. However, some developing countries prefer to follow the United Nations Model, whose provisions differ in some respects from the OECD Model, including in the “permanent establishment” article. Many of the UK’s treaties with developing countries contain at least some of these provisions. A treaty will be signed only when both governments are satisfied with its contents.</p><p> </p><p>It has long been the UK’s policy to include robust anti-abuse provisions in its tax treaties to ensure that they operate as intended and in particular that residents of third countries cannot indirectly benefit from their provisions.</p><p> </p><p>The text of the new treaty with Malawi was substantively agreed some time ago. However, in August 2016 Malawi raised some further points for consideration, which we will work together on. When that process is complete, and both countries are satisfied with contents of the new treaty, it will be signed and published. Parliament will scrutinise the revised agreement, as part of the affirmative Statutory Instruments procedures, before the treaty can enter into force.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 49410 49411 49412 49413 question first answered 27/10/2016 13:59:51 answering member 3918 label Biography information for Jane Ellison
	tabling member	4022 label Biography information for Oliver Colvile

605796

	registered interest
	date	19/10/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Taxation: Malawi
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what his Department's policy is on the inclusion of anti-abuse clauses in the UK-Malawi tax treaty to prevent tax avoidance through treaty shopping.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Oliver Colvile
	uin	49410
	answer	answer is ministerial correction date of answer 27/10/2016 answer text <p>As is usual in any negotiation, the text of a tax treaty remains confidential between the two governments during the negotiations. It is not therefore possible to comment on the contents of a treaty before it is signed.</p><p> </p><p>The majority of the UK’s double taxation treaties are based on the OECD Model Double Taxation Convention. However, some developing countries prefer to follow the United Nations Model, whose provisions differ in some respects from the OECD Model, including in the “permanent establishment” article. Many of the UK’s treaties with developing countries contain at least some of these provisions. A treaty will be signed only when both governments are satisfied with its contents.</p><p> </p><p>It has long been the UK’s policy to include robust anti-abuse provisions in its tax treaties to ensure that they operate as intended and in particular that residents of third countries cannot indirectly benefit from their provisions.</p><p> </p><p>The text of the new treaty with Malawi was substantively agreed some time ago. However, in August 2016 Malawi raised some further points for consideration, which we will work together on. When that process is complete, and both countries are satisfied with contents of the new treaty, it will be signed and published. Parliament will scrutinise the revised agreement, as part of the affirmative Statutory Instruments procedures, before the treaty can enter into force.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 49384 49411 49412 49413 question first answered 27/10/2016 13:59:52 answering member 3918 label Biography information for Jane Ellison
	tabling member	4022 label Biography information for Oliver Colvile

605797

	registered interest
	date	19/10/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Taxation: Malawi
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what progress has been made in renegotiating the UK-Malawi tax treaty since January 2016.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Oliver Colvile
	uin	49411
	answer	answer is ministerial correction date of answer 27/10/2016 answer text <p>As is usual in any negotiation, the text of a tax treaty remains confidential between the two governments during the negotiations. It is not therefore possible to comment on the contents of a treaty before it is signed.</p><p> </p><p>The majority of the UK’s double taxation treaties are based on the OECD Model Double Taxation Convention. However, some developing countries prefer to follow the United Nations Model, whose provisions differ in some respects from the OECD Model, including in the “permanent establishment” article. Many of the UK’s treaties with developing countries contain at least some of these provisions. A treaty will be signed only when both governments are satisfied with its contents.</p><p> </p><p>It has long been the UK’s policy to include robust anti-abuse provisions in its tax treaties to ensure that they operate as intended and in particular that residents of third countries cannot indirectly benefit from their provisions.</p><p> </p><p>The text of the new treaty with Malawi was substantively agreed some time ago. However, in August 2016 Malawi raised some further points for consideration, which we will work together on. When that process is complete, and both countries are satisfied with contents of the new treaty, it will be signed and published. Parliament will scrutinise the revised agreement, as part of the affirmative Statutory Instruments procedures, before the treaty can enter into force.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 49384 49410 49412 49413 question first answered 27/10/2016 13:59:52 answering member 3918 label Biography information for Jane Ellison
	tabling member	4022 label Biography information for Oliver Colvile

605798

	registered interest
	date	19/10/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Taxation: Malawi
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what plans his Department has for the revised UK-Malawi tax treaty to be signed.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Oliver Colvile
	uin	49412
	answer	answer is ministerial correction date of answer 27/10/2016 answer text <p>As is usual in any negotiation, the text of a tax treaty remains confidential between the two governments during the negotiations. It is not therefore possible to comment on the contents of a treaty before it is signed.</p><p> </p><p>The majority of the UK’s double taxation treaties are based on the OECD Model Double Taxation Convention. However, some developing countries prefer to follow the United Nations Model, whose provisions differ in some respects from the OECD Model, including in the “permanent establishment” article. Many of the UK’s treaties with developing countries contain at least some of these provisions. A treaty will be signed only when both governments are satisfied with its contents.</p><p> </p><p>It has long been the UK’s policy to include robust anti-abuse provisions in its tax treaties to ensure that they operate as intended and in particular that residents of third countries cannot indirectly benefit from their provisions.</p><p> </p><p>The text of the new treaty with Malawi was substantively agreed some time ago. However, in August 2016 Malawi raised some further points for consideration, which we will work together on. When that process is complete, and both countries are satisfied with contents of the new treaty, it will be signed and published. Parliament will scrutinise the revised agreement, as part of the affirmative Statutory Instruments procedures, before the treaty can enter into force.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 49384 49410 49411 49413 question first answered 27/10/2016 13:59:52 answering member 3918 label Biography information for Jane Ellison
	tabling member	4022 label Biography information for Oliver Colvile

605799

	registered interest
	date	19/10/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Taxation: Malawi
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the Government's priorities are for the renegotiation of the UK-Malawi tax treaty.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Oliver Colvile
	uin	49413
	answer	answer is ministerial correction date of answer 27/10/2016 answer text <p>As is usual in any negotiation, the text of a tax treaty remains confidential between the two governments during the negotiations. It is not therefore possible to comment on the contents of a treaty before it is signed.</p><p> </p><p>The majority of the UK’s double taxation treaties are based on the OECD Model Double Taxation Convention. However, some developing countries prefer to follow the United Nations Model, whose provisions differ in some respects from the OECD Model, including in the “permanent establishment” article. Many of the UK’s treaties with developing countries contain at least some of these provisions. A treaty will be signed only when both governments are satisfied with its contents.</p><p> </p><p>It has long been the UK’s policy to include robust anti-abuse provisions in its tax treaties to ensure that they operate as intended and in particular that residents of third countries cannot indirectly benefit from their provisions.</p><p> </p><p>The text of the new treaty with Malawi was substantively agreed some time ago. However, in August 2016 Malawi raised some further points for consideration, which we will work together on. When that process is complete, and both countries are satisfied with contents of the new treaty, it will be signed and published. Parliament will scrutinise the revised agreement, as part of the affirmative Statutory Instruments procedures, before the treaty can enter into force.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 49384 49410 49411 49412 question first answered 27/10/2016 13:59:52 answering member 3918 label Biography information for Jane Ellison
	tabling member	4022 label Biography information for Oliver Colvile

731489

	registered interest
	date	21/06/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Community Interest Companies
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the benefits of exempting registered community benefit societies from (a) corporation tax and (b) business and non-domestic rates.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Luke Pollard
	uin	179
	answer	answer is ministerial correction date of answer 28/06/2017 answer text <p>Community benefit societies which are not registered charities currently pay corporation tax on their profits, investment income and any capital gains. At present the government does not consider a specific exemption from corporation tax to be appropriate as there are alternative routes by which community benefit societies could access an exemption- most importantly registering as a charity if the relevant conditions are met.</p><p> </p><p>The business rates system also includes a number of reliefs and exemptions for registered charities. If a community benefit society is a registered charity then it would be potentially eligible for this support. And all community benefit societies will benefit from the reduction in business rates announced at Budget 2016, which is worth almost £9bn.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/06/2017 13:48:41 answering member 3935 label Biography information for Mel Stride
	tabling member	4682 label Biography information for Luke Pollard

821569

	registered interest
	date	12/01/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Freeports
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether British ports will be designated as free ports after the UK leaves the EU.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Luke Pollard
	uin	122487
	answer	answer is ministerial correction date of answer 22/01/2018 answer text <p>Section 100A of the Customs and Excise Management Act 1979 (CEMA) provides the legal basis for the designation of free zones by HM Treasury and will continue to do so following UK withdrawal from the EU. Applying for designation as a free zone will be a commercial decision to be taken by private port operators.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 22/01/2018 14:46:48 answering member 3935 label Biography information for Mel Stride
	tabling member	4682 label Biography information for Luke Pollard

909223

	registered interest
	date	21/05/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Air Passenger Duty
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how much revenue has been raised for the public in each of the last five years from Air Passenger Duty by (a) reduced rate, (b) standard rate and (c) higher rate in (i) band A and (ii) band B.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Luke Pollard
	uin	146352
	answer	answer is ministerial correction date of answer 30/05/2018 answer text <p>This information is not available.</p><p> </p><p>Total receipts from Air Passenger Duty are published at the following link and this also includes passenger numbers declared by traders at the various bands and rates:</p><p><a href="https://www.uktradeinfo.com/Statistics/Pages/TaxAndDutybulletins.aspx" target="_blank">https://www.uktradeinfo.com/Statistics/Pages/TaxAndDutybulletins.aspx</a></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 30/05/2018 14:12:41 answering member 3935 label Biography information for Mel Stride
	tabling member	4682 label Biography information for Luke Pollard

914761

	registered interest
	date	01/06/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	High Rise Flats: Insulation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will reduce the rate of VAT charged on work to reclad tower blocks resulting from the Grenfell Tower fire.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Luke Pollard
	uin	149092
	answer	answer is ministerial correction date of answer 11/06/2018 answer text <p>On 16 May the government announced that it will fully fund the removal and replacement of potentially dangerous ACM cladding on residential social housing buildings, which are over 18 metres tall and owned by social landlords. This commitment is estimated to cost £400 million.</p><p> </p><p>In the wake of the Grenfell Tower tragedy, the government also established a comprehensive building safety programme and made it clear that aluminium composite material (ACM) cladding on buildings over 18 meters which was not compliant with building regulations guidance should be remediated by the building owners. The government has provided £1m in financial support to help local authorities identify high-rise private residential buildings with unsafe cladding. This work will ensure that hazards in high rise residential buildings are addressed and the government continues to work closely with local authorities, building owners and leaseholder groups to establish what more can be done.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 149093 question first answered 11/06/2018 16:22:30 answering member 3935 label Biography information for Mel Stride
	tabling member	4682 label Biography information for Luke Pollard

914762

	registered interest
	date	01/06/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	High Rise Flats: Insulation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what estimate he has made of the amount of VAT which will be accrued to the public purse from the £400m allocated by the Government to renew cladding on tower blocks that have failed fire safety tests.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Luke Pollard
	uin	149093
	answer	answer is ministerial correction date of answer 11/06/2018 answer text <p>On 16 May the government announced that it will fully fund the removal and replacement of potentially dangerous ACM cladding on residential social housing buildings, which are over 18 metres tall and owned by social landlords. This commitment is estimated to cost £400 million.</p><p> </p><p>In the wake of the Grenfell Tower tragedy, the government also established a comprehensive building safety programme and made it clear that aluminium composite material (ACM) cladding on buildings over 18 meters which was not compliant with building regulations guidance should be remediated by the building owners. The government has provided £1m in financial support to help local authorities identify high-rise private residential buildings with unsafe cladding. This work will ensure that hazards in high rise residential buildings are addressed and the government continues to work closely with local authorities, building owners and leaseholder groups to establish what more can be done.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 149092 question first answered 11/06/2018 16:22:30 answering member 3935 label Biography information for Mel Stride
	tabling member	4682 label Biography information for Luke Pollard