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1177087

	registered interest
	date	07/02/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Bankruptcy: Tax Avoidance
	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 number of people who will be made bankrupt as a result of accelerated payment notices in respect of the 2019 Loan Charge.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	14018
	answer	answer is ministerial correction date of answer 12/02/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/02/2020 12:56:04 answering member 3991 label Biography information for Jesse Norman
	tabling member	4820 label Biography information for Abena Oppong-Asare

1227456

	registered interest
	date	22/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Housing: Insulation
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	78899
	answer	answer is ministerial correction date of answer 01/09/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 78743 78744 78745 78900 78901 78902 question first answered 01/09/2020 10:31:25 answering member 3991 label Biography information for Jesse Norman
	tabling member	4820 label Biography information for Abena Oppong-Asare

1227461

	registered interest
	date	22/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Solar Power: VAT
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	78900
	answer	answer is ministerial correction date of answer 01/09/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 78743 78744 78745 78899 78901 78902 question first answered 01/09/2020 10:31:25 answering member 3991 label Biography information for Jesse Norman
	tabling member	4820 label Biography information for Abena Oppong-Asare

1227462

	registered interest
	date	22/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Renewable Energy: VAT
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	78901
	answer	answer is ministerial correction date of answer 01/09/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 78743 78744 78745 78899 78900 78902 question first answered 01/09/2020 10:31:24 answering member 3991 label Biography information for Jesse Norman
	tabling member	4820 label Biography information for Abena Oppong-Asare

1227463

	registered interest
	date	22/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Combined Heat and Power: VAT
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	78902
	answer	answer is ministerial correction date of answer 01/09/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 78743 78744 78745 78899 78900 78901 question first answered 01/09/2020 10:31:25 answering member 3991 label Biography information for Jesse Norman
	tabling member	4820 label Biography information for Abena Oppong-Asare

1230768

	registered interest
	date	02/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sanitary Products: VAT
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	84371
	answer	answer is ministerial correction date of answer 10/09/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/09/2020 12:45:48 answering member 3991 label Biography information for Jesse Norman
	tabling member	4820 label Biography information for Abena Oppong-Asare

1237087

	registered interest
	date	23/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sanitary Products: VAT
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	94585
	answer	answer is ministerial correction date of answer 01/10/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 94586 question first answered 01/10/2020 14:51:54 answering member 3991 label Biography information for Jesse Norman
	tabling member	4820 label Biography information for Abena Oppong-Asare

1237091

	registered interest
	date	23/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sanitary Products: VAT
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	94586
	answer	answer is ministerial correction date of answer 01/10/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 94585 question first answered 01/10/2020 14:51:54 answering member 3991 label Biography information for Jesse Norman
	tabling member	4820 label Biography information for Abena Oppong-Asare

1254499

	registered interest
	date	23/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Tax Yields
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	uin	119419
	answer	answer is ministerial correction date of answer 01/12/2020 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/12/2020 15:50:20 answering member 3991 label Biography information for Jesse Norman
	tabling member	4820 label Biography information for Abena Oppong-Asare

1130448

	registered interest
	date	06/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Financial Services: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much the UK FinTech industry paid the Exchequer in tax revenue in (a) 2017-18 and (b) 2016-17 financial years.
	tabling member constituency	Windsor
	tabling member printed	Adam Afriyie
	uin	261178
	answer	answer is ministerial correction date of answer 14/06/2019 answer text <p>HM Revenue and Customs (HMRC) publishes annual statistics relating to income tax, VAT and corporation tax by industry (including the Financial and Insurance Activities Sector). However, HMRC cannot identify receipts from the UK FinTech industry specifically.</p><p> </p><p>For other taxes, industry-level information is not available.</p><p> </p><p>For business rates, the Ministry of Housing, Communities &amp; Local Government collects data only at local authority level and is unable to provide a breakdown by industry.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 14/06/2019 07:46:18 answering member 3991 label Biography information for Jesse Norman
	tabling member	1586 label Biography information for Adam Afriyie