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1016482

	registered interest
	date	28/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will publish the methodology used by HMRC to decide on the figure for top-slicing relief.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	196899
	answer	answer is ministerial correction date of answer 03/12/2018 answer text <p>The guidance on calculating the figure for top slicing relief is in the process of being updated. The updated guidance has been shared with insurance industry representative bodies for review and comment. HMRC expects the final version to be available in the Insurance Policyholder Taxation Manual (IPTM) on Gov.UK on 3 December 2018.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/12/2018 15:48:12 answering member 3935 label Biography information for Mel Stride
	tabling member	4066 label Biography information for Priti Patel

1012338

	registered interest
	date	22/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Domestic Safety: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has estimated the cost to the public purse of reducing VAT on safety products and services from 20 per cent to 5 per cent; and if he will make a statement.
	tabling member constituency	Lincoln
	tabling member printed	Karen Lee
	uin	194724
	answer	answer is ministerial correction date of answer 30/11/2018 answer text <p>The government keeps all taxes under review and any future decisions on VAT will continue to be taken in line with the normal Budget process.</p><p>The government does not hold information on VAT revenues that can be broken down to assess the cost of reducing VAT on safety products.</p><p>The government does make available some VAT reliefs for certain safety products including a zero rate of VAT for installations as part of the construction of new residential buildings and a reduced rate for installations as part of a residential conversion.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 194723 question first answered 30/11/2018 13:46:14 answering member 3935 label Biography information for Mel Stride
	tabling member	4664 label Biography information for Karen Lee

1017346

	registered interest
	date	29/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Hotels and Tourist Attractions: 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 for the tourism industry of a reduction in VAT on hotels and tourist attractions.
	tabling member constituency	St Albans
	tabling member printed	Mrs Anne Main
	uin	197455
	answer	answer is ministerial correction date of answer 06/12/2018 answer text <p>The government explored the impact of VAT on the tourism industry in its recent call for evidence, in the context of a focus on Northern Ireland. The government published its response at Budget 2018.</p><p> </p><p>In light of the legal restrictions on VAT devolution and the fiscal implications of reform on a UK wide reform, the government will not be making a change at this time.</p><p> </p><p>This is a complex issue, affecting an important source of revenue for the Exchequer and the government will continue to analyse the evidence and receive representations, in order to keep these issues under close review.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/12/2018 17:25:36 answering member 3935 label Biography information for Mel Stride
	tabling member	1568 label Biography information for Mrs Anne Main

1017189

	registered interest
	date	29/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Inheritance Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, when he plans to respond to the Office of Tax Simplification's November 2018 report on inheritance tax.
	tabling member constituency	East Londonderry
	tabling member printed	Mr Gregory Campbell
	uin	197355
	answer	answer is ministerial correction date of answer 04/12/2018 answer text <p>The Office of Tax Simplification (OTS) has split their review of inheritance tax into two reports. The report that was published in November covered administrative issues. The second report will be published in spring, and will cover wider technical and policy issues.</p><p> </p><p>Once the second report is published, the government will respond to the recommendations the OTS has made.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 04/12/2018 17:25:39 answering member 3935 label Biography information for Mel Stride
	tabling member	1409 label Biography information for Mr Gregory Campbell

1015127

	registered interest
	date	26/11/2018
	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, what steps the Government is taking to ensure that the application of VAT to e-publications does not disadvantage readers who rely on accessible and portable digital content.
	tabling member constituency	Birmingham, Edgbaston
	tabling member printed	Preet Kaur Gill
	uin	195654
	answer	answer is ministerial correction date of answer 04/12/2018 answer text <p>The Government keeps all taxes under review, including Value Added Tax (VAT) on e-publications.</p><p>In line with our legal responsibilities under the Equality Act 2010, ministers carefully consider the impacts for individuals with protected characteristics when developing policy.</p><p>HMRC does not hold detailed information about the VAT paid on specific products by government departments, public institutions or private entities.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 195655 question first answered 04/12/2018 17:26:26 answering member 3935 label Biography information for Mel Stride
	tabling member	4603 label Biography information for Preet Kaur Gill

1015135

	registered interest
	date	26/11/2018
	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, whether he has made an assessment of the cost to public institutions of the level of VAT on digital (a) books, (b) magazines and (c) newspapers in the last (i) year and (ii) five years.
	tabling member constituency	Birmingham, Edgbaston
	tabling member printed	Preet Kaur Gill
	uin	195655
	answer	answer is ministerial correction date of answer 04/12/2018 answer text <p>The Government keeps all taxes under review, including Value Added Tax (VAT) on e-publications.</p><p>In line with our legal responsibilities under the Equality Act 2010, ministers carefully consider the impacts for individuals with protected characteristics when developing policy.</p><p>HMRC does not hold detailed information about the VAT paid on specific products by government departments, public institutions or private entities.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 195654 question first answered 04/12/2018 17:26:26 answering member 3935 label Biography information for Mel Stride
	tabling member	4603 label Biography information for Preet Kaur Gill

1016321

	registered interest
	date	28/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Publishing: VAT Zero Rating
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether the Government plans to extend the zero rate of VAT to digital publications.
	tabling member constituency	Newcastle upon Tyne North
	tabling member printed	Catherine McKinnell
	uin	196811
	answer	answer is ministerial correction date of answer 03/12/2018 answer text <p>The Government keeps all taxes under review, including VAT on e-publications.</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.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/12/2018 15:46:58 answering member 3935 label Biography information for Mel Stride
	tabling member	4125 label Biography information for Catherine McKinnell

1013169

	registered interest
	date	23/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance: Aberdeen South
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of people in the Aberdeen South constituency affected by the 2019 Loan Charge.
	tabling member constituency	Aberdeen South
	tabling member printed	Ross Thomson
	uin	195124
	answer	answer is ministerial correction date of answer 03/12/2018 answer text <p>The 2019 loan charge is targeted at disguised remuneration (DR) schemes. These are artificial tax avoidance schemes where earnings are paid in the form of non-repayable loans made by a third party.</p><p> </p><p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions. When taking into account the loan they received, loan scheme users have on average twice as much income as the average UK taxpayer.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has agreed settlements on disguised remuneration schemes with employers and individuals of over 650 million pounds. More than 90% of this amount was collected from employers, with less than 10% from individuals.</p><p> </p><p>HMRC have also simplified the process for those who choose to settle their use of avoidance schemes before the charge arises, so that those earning less than £50,000 a year and no longer engaging in tax avoidance can agree a payment plan of up to five years without the need for detailed supporting information. There is no maximum period within which an overall settlement can be agreed, and HMRC will deal with individual cases appropriately and sympathetically.</p><p> </p><p>50,000 individuals are estimated to be affected by the introduction of the DR loan charge across the UK. Information is not held at constituency level.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/12/2018 15:44:00 answering member 3935 label Biography information for Mel Stride
	tabling member	4599 label Biography information for Ross Thomson

1017472

	registered interest
	date	30/11/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many people have signed to the Making Tax Digital service for VAT.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	197633
	answer	answer is ministerial correction date of answer 05/12/2018 answer text <p>Since the pilot of the Making Tax Digital for VAT service was opened up in mid-October, the number of businesses joining has been growing. Daily take-up during this pilot stage is now more than 60 businesses per day. Businesses will need to join the new service in time to send HMRC their VAT return information before their first deadline after April. For the majority who file quarterly that will be by 7 August 2019 at the earliest. HMRC is continuing to issue letters to all businesses in scope inviting them to join early, so that they can test the service before mandation.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 05/12/2018 17:06:34 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1019333

	registered interest
	date	03/12/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	EU Aid: Ethiopia
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what representations his Department has made at EU level for the EU to agree to the Policy Coherence for Development set out in the Addis Ababa principles.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	198384
	answer	answer is ministerial correction date of answer 06/12/2018 answer text <p>No representations have been made at EU level - however the UK, along with the EU and other members of the G20, announced its support of the Addis Tax Initiative principles in 2016. The G20 recently reaffirmed its commitment to the tax for development agenda at the Summit in Buenos Aires last week.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/12/2018 17:13:03 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds