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1605510

	registered interest
	date	20/03/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	3D Printing: Capital Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether investments in 3D printers qualify for full expensing as part of the capital allowances scheme announced in the Spring Budget 2023, HC1183.
	tabling member constituency	Newcastle upon Tyne Central
	tabling member printed	Chi Onwurah
	uin	169278
	answer	answer is ministerial correction date of answer 27/03/2023 answer text <p>Full expensing is available for qualifying expenditure on main rate plant or machinery incurred on or after 1 April 2023 but before 1 April 2026 subject to certain conditions. A 3D printer is a machine so it would be eligible for full expensing provided the other conditions are met. For example, the expenditure must be incurred by a company within the charge to corporation tax, the plant or machinery must be new, and must not be bought to lease to someone else. More details on the conditions for full expensing are available at the following link: <a href="https://www.gov.uk/government/publications/full-expensing" target="_blank"><em>https://www.gov.uk/government/publications/full-expensing</em></a><em>.</em></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 27/03/2023 09:08:02 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4124 label Biography information for Chi Onwurah

1664545

	registered interest
	date	13/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Adjudicator's Office: Training
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much the the Adjudicator’s Office spent on equality and diversity training in the 2022-23 financial year.
	tabling member constituency	Solihull
	tabling member printed	Julian Knight
	uin	202398
	answer	answer is ministerial correction date of answer 23/10/2023 answer text <p>On 2 October, the Chancellor of the Exchequer announced a value for money audit of all EDI (Equality, Diversity and Inclusion) spending in the Civil Service.</p><p> </p><p>The audit will coincide with the public sector productivity review, aiming at delivering a leaner, more efficient government. The audit forms part of our drive to improve productivity across the public sector by driving down waste and improving performance.</p><p> </p><p>The findings and actions of the audit will be announced by the Chancellor in the Autumn.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/10/2023 12:54:38 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4410 label Biography information for Julian Knight

1535510

	registered interest
	date	24/10/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Agency Workers
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, for what reasons HMRC did not enforce the agency rules under (a) section 134 of the Income and Corporation Taxes Act 1988 and (b) section 44 of the Income Tax (Earnings and Pensions) Act 2003.
	tabling member constituency	Chingford and Woodford Green
	tabling member printed	Sir Iain Duncan Smith
	uin	69480
	answer	answer is ministerial correction date of answer 01/11/2022 answer text <p>Under section 44 of the Income Tax (Earnings and Pensions) Act 2003, and previously section 134 of the Income and Corporation Taxes Act 1988, most agency workers must be treated as employees for Income Tax and National Insurance contributions (NICs) purposes by the agencies that pay them. These agencies are required to make deductions of Income Tax and employee NICs, where these are due, from the workers’ pay in the same way and at the same level as with direct employees. The agencies will also be liable to pay employer NICs, where these are due, in respect of payments to the workers.</p><p> </p><p>HMRC has a risk-based approach towards compliance activities and will investigate evidence of non-compliance or avoidance. Where HMRC finds that an agency has failed to account for tax and NICs, it will seek to recover unpaid amounts due.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 01/11/2022 14:28:28 answering member 4399 label Biography information for Victoria Atkins
	tabling member	152 label Biography information for Sir Iain Duncan Smith

1654200

	registered interest
	date	19/07/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Agricultural Products: UK Internal Trade
	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 impact of trader support service declarations on access between the Northern Ireland and Great Britain markets for agricultural products.
	tabling member constituency	East Antrim
	tabling member printed	Sammy Wilson
	uin	194990
	answer	answer is ministerial correction date of answer 06/09/2023 answer text <p>The Windsor Framework will ensure that goods being sold in Northern Ireland will be freed of unnecessary paperwork, checks and duties, using only ordinary commercial information rather than customs processes or complex certification requirements for agri-food.</p><p> </p><p>The Trader Support Service (TSS) is free to use and helps businesses with completing declarations without them needing to engage directly with HMRC systems. The TSS will continue to play an important role in helping businesses moving goods between Great Britain and Northern Ireland under the Windsor Framework, including facilitating the movement of agricultural products. The Movement Assistance Scheme (MAS) is also available, which provides additional financial support for traders moving agricultural products from Great Britain to Northern Ireland.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 06/09/2023 15:52:50 answering member 4399 label Biography information for Victoria Atkins
	tabling member	1593 label Biography information for Sammy Wilson

1587362

	registered interest
	date	20/02/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Agriculture: Seasonal Workers
	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 non-UK passport holder seasonal workers employed in fruit picking in the UK in (a) 2019, (b) 2020, (c) 2021 and (d) 2022.
	tabling member constituency	Warwick and Leamington
	tabling member printed	Matt Western
	uin	148694
	answer	answer is ministerial correction date of answer 27/02/2023 answer text <p>HM Revenue and Customs does not hold information on the passports held by individuals.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 148695 question first answered 27/02/2023 15:47:56 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4617 label Biography information for Matt Western

1538707

	registered interest
	date	02/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Alcoholic Drinks and Food: 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 potential merits of a reduction of VAT on all sales of alcohol and food to protect pubs during the cost of living crisis.
	tabling member constituency	Ealing Central and Acton
	tabling member printed	Dr Rupa Huq
	uin	77505
	answer	answer is ministerial correction date of answer 09/11/2022 answer text <p>The VAT reduced rate for the hospitality sector was a temporary measure designed to support the cash flow and viability of sectors that have been severely affected by COVID-19. It was appropriate that as restrictions were lifted and demand for goods and services in these sectors increased, the temporary tax reliefs were first reduced and then removed.</p><p> </p><p>There are no current plans to reduce the rate of VAT on food or alcohol. VAT is the UK’s third largest tax, and is forecast to raise £154 billion in 2022/23, helping to fund key spending priorities. In addition, this request should be viewed in the context of over £50 billion of requests for relief from VAT received since the EU referendum. Nevertheless, the Government keeps all taxes under review.</p><p> </p><p>The Government understands that many businesses, including pubs, are suffering as a result of the energy crisis. Through the Energy Bill Relief Scheme, the Government will provide a discount on wholesale gas and electricity prices for all non-domestic consumers until 31 March 2023. The Government intends to provide targeted support to the most vulnerable businesses after this winter.</p><p> </p><p>The Government has also introduced a new draught relief from 1 August 2022 as part of its reform of alcohol duties. This provides a lower duty rate for alcohol that is sold in pubs, provided it fulfils the eligibility criteria of being below 8.5% ABV and sold in containers of 20 litres or more. It will mean, for example, that the duty rate for eligible beer and cider will be approximately 5% lower than the standard rate and will therefore provide long-term support for pubs.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 09/11/2022 16:58:26 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4511 label Biography information for Dr Rupa Huq

1664623

	registered interest
	date	13/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Alcoholic Drinks: VAT
	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 impact of the VAT charged on alcohol supplied by (a) pubs and (b) supermarkets on the level of competition between those sectors.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	202476
	answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services, including alcohol sold at both pubs and supermarkets. Exceptions to the standard rate have always been limited by both legal and fiscal considerations.</p><p> </p><p>The Government understands the vital role the hospitality industry plays in the UK economy. We have implemented a new alcohol duty system on 1 August, which also has many benefits for pubs. The new Draught Relief provides a significant duty discount on alcohol sold in containers of 20 litres or more, in pubs and other on-trade venues. As well as this, the Government’s ‘Brexit Pubs Guarantee,’ confirms that the duty on a draught pint will always be lower than its equivalent in a supermarket.</p><p> </p><p>The Government continues to keep all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 13:55:54 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4820 label Biography information for Abena Oppong-Asare

1586770

	registered interest
	date	17/02/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Apprentices: National Insurance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an estimate of the cost of not requiring employers to pay national insurance contributions for apprentices under the age of 25 in England since the introduction of that relief.
	tabling member constituency	Kingston upon Hull West and Hessle
	tabling member printed	Emma Hardy
	uin	147442
	answer	answer is ministerial correction date of answer 23/02/2023 answer text <p>The National Insurance Contribution (NICs) for apprentices under the age of 25 was introduced in financial year 2016 to 2017. Annual estimated costs for this relief are published by HM Revenue and Customs in their Non-Structural Tax Relief Statistics publication which can be found online at: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.</p><p> </p><p>This information is for the UK, and HMRC does not provide a break-down of these costs for England.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/02/2023 15:08:07 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4645 label Biography information for Emma Hardy

1659627

	registered interest
	date	11/09/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Apprentices: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much was raised by the apprenticeships levy in the 2022/2023 academic year.
	tabling member constituency	Feltham and Heston
	tabling member printed	Seema Malhotra
	uin	198767
	answer	answer is ministerial correction date of answer 14/09/2023 answer text <p>Monthly receipts data for the Apprenticeship Levy is published by HM Revenue and Customs in their Tax and NIC Receipts publication which can be found online at:</p><p><a href="https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk" target="_blank">HMRC tax receipts and National Insurance contributions for the UK - GOV.UK (www.gov.uk)</a>.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 14/09/2023 13:02:28 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4253 label Biography information for Seema Malhotra

1665809

	registered interest
	date	18/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Armed Forces Compensation Scheme
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many spouses of deceased armed forces personnel have been taxed on their Armed Forces Compensation Scheme payments in each of the last five years.
	tabling member constituency	Midlothian
	tabling member printed	Owen Thompson
	uin	203357
	answer	answer is ministerial correction date of answer 25/10/2023 answer text <p>There are several types of support available to spouses of deceased armed forces personnel through the Armed Forces Compensation Scheme. The tax treatment depends on the type of support.</p><p> </p><p>The Government has published statistics on claims and awards made under the Armed Forces Compensation Scheme which can be found in the Armed Forces Compensation Scheme (AFCS) annual bulletin published 6 July 2023. However, the Government does not collect the data on how many spouses have been taxed on payments made through the ACFS because the tax position depends on the individual’s circumstances.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/10/2023 07:38:31 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4482 label Biography information for Owen Thompson