Linked Data API

Show Search Form

Search Results

1177087
star this property registered interest false more like this
star this property date less than 2020-02-07more like thismore than 2020-02-07
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Bankruptcy: Tax Avoidance more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, what estimate he has made of the number of people who will be made bankrupt as a result of accelerated payment notices in respect of the 2019 Loan Charge. more like this
star this property tabling member constituency Erith and Thamesmead more like this
star this property tabling member printed
Abena Oppong-Asare more like this
star this property uin 14018 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2020-02-12more like thismore than 2020-02-12
star this property answer text <p>The Accelerated Payment regime is designed to change the underlying economics of tax avoidance by requiring disputed tax to be paid upfront while an avoidance scheme is investigated. HMRC can only issue Accelerated Payment Notices (APNs) in tightly defined circumstances, set out in legislation.</p><p> </p><p>The 2019 Loan Charge is a tax charge which applies to disguised remuneration (DR) loan balances which remained outstanding at 5 April 2019. APNs and the 2019 Loan Charge are two separate, distinct regimes. HMRC cannot issue APNs in relation to the Loan Charge.</p><p> </p><p>There is no estimate on how many people will be made bankrupt as a result of APNs issued in connection with avoidance schemes that seek to disguise remuneration. HMRC do not want to make anybody bankrupt, and insolvency is only ever considered as a last resort. HMRC will work with individuals to reach sustainable and manageable payment plans wherever possible.</p><p> </p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property question first answered
less than 2020-02-12T12:56:04.213Zmore like thismore than 2020-02-12T12:56:04.213Z
star this property answering member
3991
unstar this property label Biography information for Jesse Norman remove filter
star this property tabling member
4820
unstar this property label Biography information for Abena Oppong-Asare more like this
1227456
star this property registered interest false more like this
star this property date less than 2020-07-22more like thismore than 2020-07-22
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Housing: Insulation more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, whether he proposes to change the rate of VAT applied to insulation installed in dwellings and buildings used for a residential purpose. more like this
star this property tabling member constituency Erith and Thamesmead more like this
star this property tabling member printed
Abena Oppong-Asare more like this
star this property uin 78899 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2020-09-01more like thismore than 2020-09-01
star this property answer text <p>Under current VAT rules, the installation of water and wind turbines is subject to the standard rate of VAT. However, the installation of other energy saving materials (ESMs) remains subject to the reduced rate of VAT when certain conditions are met.</p><p>Although there are no plans to extend the scope of the relief already in place, the Government keeps all taxes under review.</p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property grouped question UIN
78743 more like this
78744 more like this
78745 more like this
78900 more like this
78901 more like this
78902 more like this
star this property question first answered
less than 2020-09-01T10:31:25.057Zmore like thismore than 2020-09-01T10:31:25.057Z
star this property answering member
3991
unstar this property label Biography information for Jesse Norman remove filter
star this property tabling member
4820
unstar this property label Biography information for Abena Oppong-Asare more like this
1227461
star this property registered interest false more like this
star this property date less than 2020-07-22more like thismore than 2020-07-22
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Solar Power: VAT more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, whether he plans to change the rate of VAT applied to solar panels installed on dwellings and buildings used for a residential purpose. more like this
star this property tabling member constituency Erith and Thamesmead more like this
star this property tabling member printed
Abena Oppong-Asare more like this
star this property uin 78900 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2020-09-01more like thismore than 2020-09-01
star this property answer text <p>Under current VAT rules, the installation of water and wind turbines is subject to the standard rate of VAT. However, the installation of other energy saving materials (ESMs) remains subject to the reduced rate of VAT when certain conditions are met.</p><p>Although there are no plans to extend the scope of the relief already in place, the Government keeps all taxes under review.</p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property grouped question UIN
78743 more like this
78744 more like this
78745 more like this
78899 more like this
78901 more like this
78902 more like this
star this property question first answered
less than 2020-09-01T10:31:25.09Zmore like thismore than 2020-09-01T10:31:25.09Z
star this property answering member
3991
unstar this property label Biography information for Jesse Norman remove filter
star this property tabling member
4820
unstar this property label Biography information for Abena Oppong-Asare more like this
1227462
star this property registered interest false more like this
star this property date less than 2020-07-22more like thismore than 2020-07-22
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Renewable Energy: VAT more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, whether he plans to change the rate of VAT applied to water and wind turbines installed in dwellings and buildings used for a residential purpose. more like this
star this property tabling member constituency Erith and Thamesmead more like this
star this property tabling member printed
Abena Oppong-Asare more like this
star this property uin 78901 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2020-09-01more like thismore than 2020-09-01
star this property answer text <p>Under current VAT rules, the installation of water and wind turbines is subject to the standard rate of VAT. However, the installation of other energy saving materials (ESMs) remains subject to the reduced rate of VAT when certain conditions are met.</p><p>Although there are no plans to extend the scope of the relief already in place, the Government keeps all taxes under review.</p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property grouped question UIN
78743 more like this
78744 more like this
78745 more like this
78899 more like this
78900 more like this
78902 more like this
star this property question first answered
less than 2020-09-01T10:31:24.83Zmore like thismore than 2020-09-01T10:31:24.83Z
star this property answering member
3991
unstar this property label Biography information for Jesse Norman remove filter
star this property tabling member
4820
unstar this property label Biography information for Abena Oppong-Asare more like this
1227463
star this property registered interest false more like this
star this property date less than 2020-07-22more like thismore than 2020-07-22
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Combined Heat and Power: VAT more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, whether he plans to change the rate of VAT applied to micro combined heat and power units installed in dwellings and buildings used for a residential purpose. more like this
star this property tabling member constituency Erith and Thamesmead more like this
star this property tabling member printed
Abena Oppong-Asare more like this
star this property uin 78902 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2020-09-01more like thismore than 2020-09-01
star this property answer text <p>Under current VAT rules, the installation of water and wind turbines is subject to the standard rate of VAT. However, the installation of other energy saving materials (ESMs) remains subject to the reduced rate of VAT when certain conditions are met.</p><p>Although there are no plans to extend the scope of the relief already in place, the Government keeps all taxes under review.</p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property grouped question UIN
78743 more like this
78744 more like this
78745 more like this
78899 more like this
78900 more like this
78901 more like this
star this property question first answered
less than 2020-09-01T10:31:25.157Zmore like thismore than 2020-09-01T10:31:25.157Z
star this property answering member
3991
unstar this property label Biography information for Jesse Norman remove filter
star this property tabling member
4820
unstar this property label Biography information for Abena Oppong-Asare more like this
1230768
star this property registered interest false more like this
star this property date less than 2020-09-02more like thismore than 2020-09-02
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Sanitary Products: VAT more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, if he will amend the new zero VAT rate for female hygiene products to ensure reusable sanitary underwear is brought within the scope when it comes into effect in January 2021. more like this
star this property tabling member constituency Erith and Thamesmead more like this
star this property tabling member printed
Abena Oppong-Asare more like this
star this property uin 84371 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2020-09-10more like thismore than 2020-09-10
star this property answer text <p>At Spring Budget on 11 March 2020, the Chancellor of the Exchequer announced that a zero rate of VAT will apply to women’s sanitary products from 1 January 2021, at the end of the transition period. This will apply to those products which are currently subject to the reduced rate of 5%, for example, tampons and pads, and to reusable menstrual products, such as keepers.</p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property question first answered
less than 2020-09-10T12:45:48.993Zmore like thismore than 2020-09-10T12:45:48.993Z
star this property answering member
3991
unstar this property label Biography information for Jesse Norman remove filter
star this property tabling member
4820
unstar this property label Biography information for Abena Oppong-Asare more like this
1237087
star this property registered interest false more like this
star this property date less than 2020-09-23more like thismore than 2020-09-23
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Sanitary Products: VAT more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, whether reusable menstrual underwear is defined as a reusable menstrual product for the purposes of the forthcoming VAT zero rate for menstrual products. more like this
star this property tabling member constituency Erith and Thamesmead more like this
star this property tabling member printed
Abena Oppong-Asare more like this
star this property uin 94585 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2020-10-01more like thismore than 2020-10-01
star this property answer text <p>The zero rate for women’s sanitary products from 1 January 2021 will apply to those products which are currently subject to the reduced rate of 5 per cent. This covers the supply of any sanitary protection product that is designed and marketed solely for the absorption or collection of menstrual flow or lochia, whether disposable or reusable. The relief specifically excludes dual purpose period and incontinence products, items of clothing such as reusable menstrual underwear, or purely incontinence products.</p><p> </p><p>The Government has not estimated the potential cost to the Exchequer of including reusable menstrual underwear in the scope of the zero VAT rate for women's sanitary products.</p><p> </p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property grouped question UIN 94586 more like this
star this property question first answered
less than 2020-10-01T14:51:54.007Zmore like thismore than 2020-10-01T14:51:54.007Z
star this property answering member
3991
unstar this property label Biography information for Jesse Norman remove filter
star this property tabling member
4820
unstar this property label Biography information for Abena Oppong-Asare more like this
1237091
star this property registered interest false more like this
star this property date less than 2020-09-23more like thismore than 2020-09-23
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Sanitary Products: VAT more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, pursuant to the Answer of 10 September 2020 to Question 84371 on Sanitary Protection: VAT, what recent estimate he has made of the potential cost to the Exchequer of including reusable menstrual underwear in the scope of the zero VAT rate for women's sanitary products from January 2021. more like this
star this property tabling member constituency Erith and Thamesmead more like this
star this property tabling member printed
Abena Oppong-Asare more like this
star this property uin 94586 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2020-10-01more like thismore than 2020-10-01
star this property answer text <p>The zero rate for women’s sanitary products from 1 January 2021 will apply to those products which are currently subject to the reduced rate of 5 per cent. This covers the supply of any sanitary protection product that is designed and marketed solely for the absorption or collection of menstrual flow or lochia, whether disposable or reusable. The relief specifically excludes dual purpose period and incontinence products, items of clothing such as reusable menstrual underwear, or purely incontinence products.</p><p> </p><p>The Government has not estimated the potential cost to the Exchequer of including reusable menstrual underwear in the scope of the zero VAT rate for women's sanitary products.</p><p> </p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property grouped question UIN 94585 more like this
star this property question first answered
less than 2020-10-01T14:51:54.063Zmore like thismore than 2020-10-01T14:51:54.063Z
star this property answering member
3991
unstar this property label Biography information for Jesse Norman remove filter
star this property tabling member
4820
unstar this property label Biography information for Abena Oppong-Asare more like this
1254499
star this property registered interest false more like this
star this property date less than 2020-11-23more like thismore than 2020-11-23
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Digital Technology: Tax Yields more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, how much income has been generated by the Digital Sales Tax since its introduction in April 2020. more like this
star this property tabling member constituency Erith and Thamesmead more like this
star this property tabling member printed
Abena Oppong-Asare more like this
star this property uin 119419 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2020-12-01more like thismore than 2020-12-01
star this property answer text <p>The Digital Services Tax was estimated at Budget 2018 to raise about £1.5bn from 2020-2021 to 2023-2024. However, DST payments are not required before 9 months and a day after the end of an accounting period, and as the tax has been in force for less than 9 months nothing has yet been paid.</p> more like this
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property question first answered
less than 2020-12-01T15:50:20.393Zmore like thismore than 2020-12-01T15:50:20.393Z
star this property answering member
3991
unstar this property label Biography information for Jesse Norman remove filter
star this property tabling member
4820
unstar this property label Biography information for Abena Oppong-Asare more like this
1303981
star this property registered interest false more like this
star this property date less than 2021-03-18more like thismore than 2021-03-18
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Off-payroll Working more like this
unstar this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, what estimate he has made of the number of (a) client businesses and (b) contractors working through personal service companies who will be affected by changes to IR35 from 6 April 2021. more like this
star this property tabling member constituency Erith and Thamesmead more like this
star this property tabling member printed
Abena Oppong-Asare more like this
star this property uin 171748 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2021-03-23more like thismore than 2021-03-23
star this property answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p>
star this property answering member constituency Hereford and South Herefordshire more like this
star this property answering member printed Jesse Norman more like this
star this property grouped question UIN
171749 more like this
171750 more like this
171751 more like this
171752 more like this
star this property question first answered
less than 2021-03-23T14:54:49.83Zmore like thismore than 2021-03-23T14:54:49.83Z
star this property answering member
3991
unstar this property label Biography information for Jesse Norman remove filter
star this property tabling member
4820
unstar this property label Biography information for Abena Oppong-Asare more like this