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1125644

	registered interest
	date	09/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Public Expenditure
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will publish the key dates by which government departments need to submit future funding requirements as part of the Comprehensive Spending Review process.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	252542
	answer	answer is ministerial correction date of answer 15/05/2019 answer text <p>As the Chancellor announced at Spring Statement, if a deal with the EU is agreed in the coming weeks, the 2019 Spending Review will be launched before summer recess and conclude alongside an Autumn Budget. When the Spending Review is launched, we will provide guidance to departments on the key dates for submitting their requirements.</p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 15/05/2019 15:55:36 answering member 4097 label Biography information for Elizabeth Truss
	tabling member	4066 label Biography information for Priti Patel

1579771

	registered interest
	date	23/01/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Corporation Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will publish the most recent version of the agreement on the Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shifting framework.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	129766
	answer	answer is ministerial correction date of answer 31/01/2023 answer text <p>The UK is a member of the Organisation for Economic Cooperation and Development (OECD)/Group of Twenty (G20) Inclusive Framework on Base Erosion and Profit Shifting (BEPS), which is collaborating on 15 actions to address tax avoidance.</p><p>The OECD sets out the 15 BEPS actions at <a href="https://www.oecd.org/tax/beps/beps-actions/" target="_blank">https://www.oecd.org/tax/beps/beps-actions/</a>.</p><p>The recent focus of developments in international tax has been the Two-Pillar Solution to address the tax challenges arising from the digitalisation of the economy.</p><p>The OECD published the two-pillar agreement in 2021, so far signed by 138 countries including the UK, which can be accessed at <a href="https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.htm" target="_blank">https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.htm</a>.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 31/01/2023 15:18:06 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4066 label Biography information for Priti Patel

1579772

	registered interest
	date	23/01/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Corporation Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether a disputes resolution mechanism agreed as part of the Organisation for Economic Cooperation and Development’s BEPS 2.0 Pillar 2 proposals would be binding upon UK courts.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	129767
	answer	answer is ministerial correction date of answer 31/01/2023 answer text <p>The Organisation for Economic Cooperation and Development (OECD) is publicly consulting on tax certainty in the pillar 2 rules, covering dispute prevention and dispute resolution mechanisms, until 3 February 2023. This includes options for legal instruments to implement the dispute resolution process.</p><p> </p><p>The public consultation can be accessed online at <a href="https://www.oecd.org/tax/beps/oecd-invites-comments-on-compliance-and-tax-certainty-aspects-of-global-minimum-tax.htm" target="_blank">https://www.oecd.org/tax/beps/oecd-invites-comments-on-compliance-and-tax-certainty-aspects-of-global-minimum-tax.htm</a>.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 31/01/2023 15:20:59 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4066 label Biography information for Priti Patel

1579773

	registered interest
	date	23/01/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Corporation Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what additional funding will be required by (a) his Department and (b) the OECD to ensure monitoring and compliance with the proposed Pillar 2 rules of BEPS 2.0.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	129817
	answer	answer is ministerial correction date of answer 31/01/2023 answer text At Autumn Statement 2022, the Government set out that Pillar 2 will raise £2.3 billion a year by 2027-28.<p> </p><p> </p>An estimate of HMRC operational costs to implement Pillar 2 was published in a tax information and impact note in July 2022. This can be accessed on GOV.UK at <a href="https://www.gov.uk/government/publications/introduction-of-the-new-multinational-top-up-tax/multinational-top-up-tax-uk-adoption-of-organisation-for-economic-co-operation-and-development-pillar-2" target="_blank">https://www.gov.uk/government/publications/introduction-of-the-new-multinational-top-up-tax/multinational-top-up-tax-uk-adoption-of-organisation-for-economic-co-operation-and-development-pillar-2</a><p> </p><p> </p><p> </p>The Government will publish an updated tax information and impact note at the Spring Budget. answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 31/01/2023 15:27:58 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4066 label Biography information for Priti Patel

1579775

	registered interest
	date	23/01/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Corporation Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make it his policy to hold a formal public consultation before bringing forward legislative proposals to implement the Organisation for Economic Co-operation and Development’s base Erosion and Profit Shifting framework.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	129818
	answer	answer is ministerial correction date of answer 31/01/2023 answer text <p>As part of the tax policy making process, the Government routinely holds public consultations on tax policy ahead of implementation.</p><p>Since international agreement on the BEPS project in 2015, the Government has consulted ahead of the introduction of new rules in accordance with the BEPS actions. This includes on hybrid mismatch rules, the tax deductibility on corporate interest expense and country by country reporting.</p><p>The Government has recently demonstrated its commitment to consultation. In 2022, the Government consulted on the implementation of Pillar 2 in the UK and published a response in July 2022 which can be accessed on gov.uk at <a href="https://www.gov.uk/government/consultations/oecd-pillar-2-consultation-on-implementation" target="_blank"><em>https://www.gov.uk/government/consultations/oecd-pillar-2-consultation-on-implementation</em></a><em>.</em></p><p>In July 2022, the Government also led a technical consultation on Income Inclusion Rule draft legislation published on gov.uk at <a href="https://www.gov.uk/government/publications/introduction-of-the-new-multinational-top-up-tax" target="_blank"><em>https://www.gov.uk/government/publications/introduction-of-the-new-multinational-top-up-tax</em></a><em>.</em></p><p>Following consultation, the Government confirmed at Autumn Statement 2022 that it will implement the OECD Pillar 2 rules for accounting periods beginning on or after 31 December 2023.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 31/01/2023 15:13:03 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4066 label Biography information for Priti Patel

1579776

	registered interest
	date	23/01/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Business: Mileage Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what consideration he has given to increasing the (a) mileage rate and (b) 10,000 mile threshold of the Mileage Allowance Payments available to businesses; and what assessment he has made of the potential benefit to (i) businesses; (ii) employees; and (iii) the self-employed of increasing mileage allowance payments.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	129819
	answer	answer is ministerial correction date of answer 30/01/2023 answer text <p>Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee’s expenses for business mileage in their private vehicle.</p><p> </p><p>The government sets the AMAP rates to minimise administrative burdens.</p><p>Employees can claim up to 45p per mile for the first 10,000 miles and the 25p per mile for subsequent miles. The mileage thresholds reflect that the AMAP rates are designed to cover both a proportion of fixed costs, such as insurance and VED, as well as ongoing costs such as fuel.</p><p> </p><p>Employers are not required to use the AMAPs rates. Instead, they can agree to reimburse a different amount that better reflects their employees’ circumstances. If an employee is paid less than the AMAP rate, they can claim Mileage Allowance Relief (MAR) on the shortfall. However, where payments exceed the relevant AMAP rate, there may be a tax and National Insurance charge on the difference.</p><p> </p><p>Self-employed people can choose to use the simplified mileage rate, or they can claim tax relief using capital allowances and actual expenses.</p><p> </p><p>As with all taxes, the Government keeps the AMAP rate under review and any changes are considered and announced at fiscal events.</p> answering member constituency South Suffolk answering member printed James Cartlidge grouped question UIN 130103 question first answered 30/01/2023 17:37:58 answering member 4519 label Biography information for James Cartlidge
	tabling member	4066 label Biography information for Priti Patel

1582448

	registered interest
	date	31/01/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Fuels: Excise Duties
	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 economic merits of (a) freezing and (b) reducing fuel duty.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	136594
	answer	answer is ministerial correction date of answer 07/02/2023 answer text <p>In response to high fuel prices, the Government announced at Spring Statement 2022 a temporary 12-month cut to duty on petrol and diesel of 5p per litre. This is the largest cash-terms cut across all fuel duty rates at once, ever, and is only the second time in 20 years that main rates of petrol and diesel have been cut. This represents a tax cut worth around £2.4 billion in 2022-23, benefiting anyone who consumes fuel across the UK</p><p> </p><p>The Government will confirm future policy on fuel duty in the Budget in the Spring, as has been the case in previous years.</p> answering member constituency South Suffolk answering member printed James Cartlidge question first answered 07/02/2023 10:37:47 answering member 4519 label Biography information for James Cartlidge
	tabling member	4066 label Biography information for Priti Patel

1664984

	registered interest
	date	16/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Defibrillators: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the income from VAT on defibrillator sales in the last five years; and if he will make an assessment of the potential merits of making defibrillator sales VAT exempt.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	202678
	answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>Businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden. Therefore, HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on defibrillators.</p><p> </p>The Government currently provides various VAT reliefs to aid the purchase of defibrillators and other first aid equipment. For example, when an AED is purchased with funds provided by a charity or by voluntary contributions, and then donated to an eligible body (such as an NHS body or a charitable care institution), this purchase can then be zero rated, meaning no VAT is charged. Otherwise, they attract the standard rate of VAT.<p> </p><p>The Department of Health and Social Care are examining whether there are ways to further expand public access to defibrillators. The Government keeps all taxes under constant review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 11:54:02 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4066 label Biography information for Priti Patel

1664985

	registered interest
	date	16/10/2023
	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 the Chancellor of the Exchequer, with reference to the statement on Net zero by the Prime Minister on 20 September 2023, whether he plans to amend air passenger duty rates.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	202679
	answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>Air Passenger Duty (APD) is the Government’s principal tax on the aviation sector, since tickets are VAT free and aviation fuel incurs no duty. Its primary objective is to ensure that airlines make a fair contribution to the public finances.</p><p> </p><p>As with all taxes, the Government keeps the rates of APD under review and any changes are announced by the Chancellor at fiscal events.</p><p> </p> answering member constituency Grantham and Stamford answering member printed Gareth Davies question first answered 24/10/2023 12:13:26 answering member 4850 label Biography information for Gareth Davies
	tabling member	4066 label Biography information for Priti Patel

1664986

	registered interest
	date	16/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Corporation Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what progress he has made on implementation of OECD Pillar 2 on corporation tax; and if he will make an assessment of the potential economic impact of that implementation.
	tabling member constituency	Witham
	tabling member printed	Priti Patel
	uin	202680
	answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>The government has legislated for the Pillar 2 Multinational top-up tax (MTT) and Domestic top-up tax (DTT) for implementation from 31 December 2023.</p><p> </p><p>An updated Tax Impact and Information Note and costing were published at Spring Budget 2023. An update on the latest revenue forecast from the OBR and a status update on international implementation will be provided at Autumn Statement 2023.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 11:57:12 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4066 label Biography information for Priti Patel