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1133783
star this property registered interest false more like this
unstar this property date less than 2019-06-20more like thismore than 2019-06-20
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 remove filter
star this property hansard heading Gambling: Taxation more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what gambling activities are subject to (1) value-added tax, and (2) gross profits tax; and how much value-added tax was collected from adult gaming centres in England and Wales in (a) 2017, and (b) 2018. more like this
star this property tabling member printed
Lord Browne of Belmont more like this
star this property uin HL16534 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-03more like thismore than 2019-07-03
star this property answer text <p>(1) Almost all gambling activities are exempt from value added tax (VAT). However, VAT does apply to prize machines that offer non-cash prizes only. Such machines are not typically located in adult gaming centres.</p><p> </p><p>(2) There are seven Gambling Duties. Of these, six are based broadly on a gross profits tax model. The seventh, Lottery Duty is based on a percentage of the value of ticket sales.</p><p> </p><p>Total receipts from Betting and Gaming are published on the UK Trade Information website. A separate breakdown for value added tax collected from adult gaming centres in England and Wales is not available.</p> more like this
star this property answering member printed Lord Young of Cookham more like this
star this property question first answered
less than 2019-07-03T12:01:46.77Zmore like thismore than 2019-07-03T12:01:46.77Z
star this property answering member
57
star this property label Biography information for Lord Young of Cookham more like this
unstar this property tabling member
3801
unstar this property label Biography information for Lord Browne of Belmont more like this
1136574
star this property registered interest false more like this
unstar this property date less than 2019-07-03more like thismore than 2019-07-03
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 remove filter
star this property hansard heading UK Trade with EU more like this
star 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 25 June 2019 to Question 267154, what additional steps the Government has taken to ensure that all UK traders that only trade with the EU hold a UK Economic Operator Registration and Identification (EORI) number. more like this
star this property tabling member constituency Carshalton and Wallington more like this
star this property tabling member printed
Tom Brake more like this
star this property uin 272717 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-12more like thismore than 2019-07-12
star this property answer text <p>A UK Economic Operator Registration and Identification (EORI) number is only required by traders who wish to continue to import or export goods to the EU after the UK leaves if the UK leaves the EU without a deal. HM Revenue &amp; Customs initially wrote to businesses who trade with the EU in December 2018, asking them to register for a UK EORI number. Subsequent “call to action” letters have since been sent to businesses.</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 2019-07-12T07:37:56.397Zmore like thismore than 2019-07-12T07:37:56.397Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
151
unstar this property label Biography information for Tom Brake more like this
1134973
star this property registered interest false more like this
unstar this property date less than 2019-06-26more like thismore than 2019-06-26
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 remove filter
star this property hansard heading Tax Avoidance more like this
star 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 his Department plans to undertake a review of IR35 legislation ahead of the introduction of Off-Payroll tax. more like this
star this property tabling member constituency Liverpool, Wavertree more like this
star this property tabling member printed
Luciana Berger more like this
star this property uin 269715 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-01more like thismore than 2019-07-01
star this property answer text <p>A consultation on the detail of extending reform of the off-payroll rules closed in May and the Government will publish its response in due course. The Government is considering the responses to that consultation, which will be taken into account in the design of the draft Finance Bill legislation which will be published on 11 July.</p><p> </p><p>The off-payroll working rules (commonly known as IR35) are designed to ensure that individuals who work like employees pay broadly the same income tax and national insurance contributions (NICs) as employees, regardless of the structure they work through. The rules have been in place since 2000.</p><p> </p><p>HMRC data shows non-compliance with these rules is widespread. To address this, the Government is extending the previous reforms for the public sector to all medium and large organisations from April 2020. This reform will ensure better compliance with the rules. It does not introduce a new tax.</p><p> </p><p>HMRC have measured the impact of reforming the off-payroll rules in the public sector and estimate the reform has already raised an additional £550 million in income tax and NICs in the first 12 months since it was introduced. HMRC also published independent research into the impact of these reforms in May 2018.</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 question first answered
less than 2019-07-01T16:05:58.2Zmore like thismore than 2019-07-01T16:05:58.2Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
4036
unstar this property label Biography information for Luciana Berger more like this
1139730
star this property registered interest false more like this
unstar this property date less than 2019-07-17more like thismore than 2019-07-17
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 remove filter
star this property hansard heading Incinerators: Taxation more like this
star 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 assessment he has made of the potential (a) financial and (b) environmental merits of an incineration tax for household waste. more like this
star this property tabling member constituency Ipswich more like this
star this property tabling member printed
Sandy Martin more like this
star this property uin 278608 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-22more like thismore than 2019-07-22
star this property answer text <p>A number of respondents to last year’s call for evidence on single use plastic waste suggested that an incineration tax could discourage incineration and promote more environmentally beneficial forms of waste management.</p><p>At Budget 2018, the Chancellor announced that he would not at this point be taking forward a tax on the incineration of waste. However, should wider policies not deliver the government’s waste ambitions, government will consider the introduction of such a tax, in conjunction with landfill tax, taking account of the possible impacts on local authorities.</p> more like this
star this property answering member constituency Newark more like this
star this property answering member printed Robert Jenrick more like this
star this property question first answered
less than 2019-07-22T15:22:16.48Zmore like thismore than 2019-07-22T15:22:16.48Z
star this property answering member
4320
star this property label Biography information for Robert Jenrick more like this
unstar this property tabling member
4678
unstar this property label Biography information for Sandy Martin more like this
1137602
star this property registered interest false more like this
unstar this property date less than 2019-07-08more like thismore than 2019-07-08
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 remove filter
star this property hansard heading Incinerators: Taxation more like this
star 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 assessments his Department has made of the effect of differing levels of incineration tax on the amount of waste going to (a) incineration and (b) recycling. more like this
star this property tabling member constituency Stroud more like this
star this property tabling member printed
Dr David Drew more like this
star this property uin 274431 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-16more like thismore than 2019-07-16
star this property answer text <p>A number of respondents to last year’s call for evidence on single use plastic waste suggested that an incineration tax could discourage incineration and promote other forms of waste management such as recycling.</p><p>At Budget 2018, the Chancellor announced that he would not at this point be taking forward a tax on the incineration of waste. However, should wider policies not deliver the government’s waste ambitions, government will consider the introduction of such a tax, in conjunction with landfill tax, taking account of the possible impacts on local authorities.</p> more like this
star this property answering member constituency Newark more like this
star this property answering member printed Robert Jenrick more like this
star this property question first answered
less than 2019-07-16T15:59:51.55Zmore like thismore than 2019-07-16T15:59:51.55Z
star this property answering member
4320
star this property label Biography information for Robert Jenrick more like this
unstar this property tabling member
252
unstar this property label Biography information for Dr David Drew more like this
1134554
star this property registered interest false more like this
unstar this property date less than 2019-06-25more like thismore than 2019-06-25
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 remove filter
star this property hansard heading Banks: Foreign Trade more like this
star 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 guidance his Department has issued to foreign-owned banks trading in the UK on the regulation of the use of bank accounts by people on the UN sanctions list. more like this
star this property tabling member constituency North Antrim more like this
star this property tabling member printed
Ian Paisley more like this
star this property uin 269061 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-03more like thismore than 2019-07-03
star this property answer text <p>All banks (foreign or UK owned) operating within the UK’s jurisdiction must comply with financial sanctions regulations that apply in the UK.</p><p> </p><p>The Office of Financial Sanctions Implementation (OFSI), part of HM Treasury, publishes information and guidance on GOV.UK to inform and assist compliance with financial sanctions regulations.</p><p> </p><p>This includes a consolidated list of individuals and companies designated by the United Nations, the European Union and under the UK’s domestic sanctions regimes.</p> more like this
star this property answering member constituency Salisbury more like this
star this property answering member printed John Glen more like this
star this property question first answered
less than 2019-07-03T15:59:07.98Zmore like thismore than 2019-07-03T15:59:07.98Z
star this property answering member
4051
star this property label Biography information for John Glen more like this
unstar this property tabling member
4129
unstar this property label Biography information for Ian Paisley more like this
1139358
star this property registered interest false more like this
unstar this property date less than 2019-07-16more like thismore than 2019-07-16
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 remove filter
star this property hansard heading Employment: Taxation more like this
star 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 3 July 2019 to Question 268953 on Employment: Taxation, which elements of the Check Employment Status for Tax (CEST) online guidance tool were tested; how were they tested; and who tested them. more like this
star this property tabling member constituency Reigate more like this
star this property tabling member printed
Crispin Blunt more like this
star this property uin 277599 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-23more like thismore than 2019-07-23
star this property answer text <p>All elements of the Check Employment Status for Tax service (CEST) were thoroughly tested.</p><p> </p><p>In a series of workshops, officials and external experts, including lawyers, tax and IT professionals, developed the set of rules that underpin the tool. The workshop participants agreed the key relevant facts and points of law and then tested the rules that went into the tool to ensure it gave the correct answer. Those rules were then tested against live and settled cases.</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 2019-07-23T15:50:26.83Zmore like thismore than 2019-07-23T15:50:26.83Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
104
unstar this property label Biography information for Crispin Blunt more like this
1136972
star this property registered interest false more like this
unstar this property date less than 2019-07-04more like thismore than 2019-07-04
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 remove filter
star this property hansard heading Soft Drinks: Taxation more like this
star 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 assessment he has made of the implications for his policy on the soft drinks industry levy of research by Cancer Research UK linking obesity and cancer. more like this
star this property tabling member constituency Norwich South more like this
star this property tabling member printed
Clive Lewis more like this
star this property uin 273450 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-09more like thismore than 2019-07-09
star this property answer text <p>All taxes are kept under review. New evidence related to fiscal interventions such as the Soft Drinks Industry Levy is considered as part of the normal Budget process. As set out in Phase 2 of the Childhood Obesity Strategy, HMT will review the Soft Drinks Industry Levy exemption for milk-based drinks in 2020.</p> more like this
star this property answering member constituency Newark more like this
star this property answering member printed Robert Jenrick more like this
star this property question first answered
less than 2019-07-09T07:26:58.023Zmore like thismore than 2019-07-09T07:26:58.023Z
star this property answering member
4320
star this property label Biography information for Robert Jenrick more like this
unstar this property tabling member
4500
unstar this property label Biography information for Clive Lewis more like this
1133875
star this property registered interest false more like this
unstar this property date less than 2019-06-21more like thismore than 2019-06-21
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 remove filter
star this property hansard heading Share Fishermen: Taxation more like this
star 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 the HMRC criteria for determinations to continue or discontinue the pursuit of tax debts by share fishermen are. more like this
star this property tabling member constituency Kingston upon Hull West and Hessle more like this
star this property tabling member printed
Emma Hardy more like this
star this property uin 267780 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-01more like thismore than 2019-07-01
star this property answer text <p>All taxpayers should pay what they owe in order to fund public services. Therefore HMRC will seek to pursue tax that is rightly owed wherever that is possible. There are, however, situations where it is not possible to make recoveries, for example, where the customer is unable to pay, has no assets, and has ceased trading, or where HMRC is not able to locate the customer (for example, they have no fixed address or where HMRC is not able to trace their location).</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 2019-07-01T16:16:31.373Zmore like thismore than 2019-07-01T16:16:31.373Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
4645
unstar this property label Biography information for Emma Hardy more like this
1134595
star this property registered interest false more like this
unstar this property date less than 2019-06-25more like thismore than 2019-06-25
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 remove filter
star this property hansard heading VAT: Private Education more like this
star 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 money retained by private schools as a result of the VAT exemption on private school fees in 2017-18. more like this
star this property tabling member constituency Leeds North West more like this
star this property tabling member printed
Alex Sobel more like this
star this property uin 269137 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2019-07-03more like thismore than 2019-07-03
star this property answer text <p>Although no VAT is charged on private school fees, private schools cannot recover VAT on their related costs. There is therefore no money retained as a direct result of the VAT exemption on private school fees.</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 2019-07-03T14:04:57.377Zmore like thismore than 2019-07-03T14:04:57.377Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
unstar this property tabling member
4658
unstar this property label Biography information for Alex Sobel more like this