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1127871

	registered interest
	date	21/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Historic Buildings: Repairs and Maintenance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of the recommendation by Historic Houses to reduce the income tax rate on heritage maintenance funds from 45 per cent to 20 per cent.
	tabling member constituency	Bexleyheath and Crayford
	tabling member printed	Sir David Evennett
	uin	256952
	answer	answer is ministerial correction date of answer 24/05/2019 answer text The Government already supports historic buildings through a number of favourable tax reliefs for Heritage Maintenance Funds. The Government received representations from Historic Houses as part of a recent consultation on the taxation of trusts. The Government is considering responses to the consultation and will respond in due course. The Government makes tax announcements at fiscal events. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/05/2019 13:17:49 answering member 3991 label Biography information for Jesse Norman
	tabling member	1198 label Biography information for Sir David Evennett

1132405

	registered interest
	date	17/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Borders: Northern Ireland
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, when the Border Delivery Group last met with representatives of (a) ports and (b) airports in Northern Ireland.
	tabling member constituency	East Londonderry
	tabling member printed	Mr Gregory Campbell
	uin	265453
	answer	answer is ministerial correction date of answer 20/06/2019 answer text The Border Delivery Group runs a Northern Ireland Borders Steering Group, which includes representatives from ports and airports in Northern Ireland. The most recent Border Delivery Group engagement with this group was on 15 March 2019. The next Steering Group meeting is planned for early September. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/06/2019 11:13:19 answering member 3991 label Biography information for Jesse Norman
	tabling member	1409 label Biography information for Mr Gregory Campbell

1134500

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	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 whether the Check Employment Status for Tax tool is fit-for-purpose ahead of the roll-out of the off-payroll rules to the private sector.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	269111
	answer	answer is ministerial correction date of answer 03/07/2019 answer text Check Employment Status for Tax (CEST) is an online guidance service, published on Gov.UK alongside HMRC’s more detailed guidance on employment status. HMRC developed CEST to help all engagers and individuals to determine employment status and decide whether the off-payroll rules apply.<p> </p>HMRC’s CEST service has been rigorously tested against known case law and settled cases, and HMRC stand by the result if it is used in accordance with their guidance.<p> </p>HMRC continue to enhance CEST in response to stakeholders’ concerns. Improvements will be made to language and presentation and include guidance to ensure questions are clearly understood. Changes are being tested with tax specialists and users of the service to ensure they meet individuals’ and businesses’ needs. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 14:42:55 answering member 3991 label Biography information for Jesse Norman
	tabling member	4523 label Biography information for Catherine West

1134460

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Capital Gains Tax: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, for what reason the application of Capital Gains Tax relief on trees from which private owners of established conifer woodland benefit after the first 10 years.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	269073
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>Where businesses dispose of assets, they may qualify for capital gains tax relief if the proceeds are reinvested in new business assets (known as Business Asset Rollover Relief). Land used for “short rotation coppice” (i.e. cutting back a tree at intervals of less than 10 years to harvest the stems) is defined by statute as land used for farming activities. Forestry businesses on woodland where trees are felled less frequently may still qualify for this relief, where they can demonstrate that the woodland is managed on a commercial basis and with a view to the realisation of profits.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 13:55:38 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1129352

	registered interest
	date	03/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks and Electronic Publishing: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, for what reasons consumers pay 20 per cent VAT on (a) e-publications, (b) audio-books and (c) online newspapers; if he will make it his policy to implement a zero rating on such e-publications; what assessment he has made of the effect of that 20 per cent VAT rate on access to knowledge for (i) young people and (ii) other groups; and if he will make a statement.
	tabling member constituency	Brighton, Pavilion
	tabling member printed	Caroline Lucas
	uin	259170
	answer	answer is ministerial correction date of answer 11/06/2019 answer text <p>Until December 2018, a zero rate has only been available under agreed EU law for physical publications. The Government keeps all taxes under review, including Value Added Tax (VAT).</p><p>Any amendments to the VAT regime as it applies to physical publications and publications by other means must be carefully assessed against policy, economic and fiscal considerations.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2019 14:34:24 answering member 3991 label Biography information for Jesse Norman
	tabling member	3930 label Biography information for Caroline Lucas

1131605

	registered interest
	date	12/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of trends in the level of carried interest as a result of provisions on that interest in the Finance Act 2016.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	263805
	answer	answer is ministerial correction date of answer 17/06/2019 answer text <p>Under the provisions introduced in Finance Act 2016, amounts determined to be income-based carried interest (IBCI) are subject to income tax and NICs and reported as part of profits from an individual’s business activities. No separate analysis of IBCI is available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/06/2019 14:54:30 answering member 3991 label Biography information for Jesse Norman
	tabling member	4657 label Biography information for Anneliese Dodds

1133372

	registered interest
	date	19/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Energy: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the Government's definition is of battery storage in respect of the planned increase in VAT on energy-saving materials from five per cent to 20 per cent in October 2019.
	tabling member constituency	Arfon
	tabling member printed	Hywel Williams
	uin	266840
	answer	answer is ministerial correction date of answer 24/06/2019 answer text <p>Under UK VAT law, battery storage systems are not defined as energy saving materials and are subject to VAT at 20 per cent.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/06/2019 15:47:59 answering member 3991 label Biography information for Jesse Norman
	tabling member	1397 label Biography information for Hywel Williams

1132526

	registered interest
	date	17/06/2019
	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, what assessment he has made of the effect of the proposals to increase VAT on solar panels by 20 per cent of the affordability by households of solar technology.
	tabling member constituency	Motherwell and Wishaw
	tabling member printed	Marion Fellows
	uin	265551
	answer	answer is ministerial correction date of answer 20/06/2019 answer text <p>Under EU law the Government is required to make changes to the reduced rate of VAT for the installation of certain energy saving materials.</p><p> </p><p>The changes have been made to comply with European VAT rules while maintaining as much of the relief as possible.</p><p> </p><p>The VAT treatment of the majority of solar panel installations is expected to be unaffected by the changes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/06/2019 11:06:16 answering member 3991 label Biography information for Jesse Norman
	tabling member	4440 label Biography information for Marion Fellows

1133614

	registered interest
	date	20/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	UK Trade with EU
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 April 2019 to Question 236246, how many Economic Operator Registration and Identification numbers have been issued by HMRC to (a) VAT-registered and (b) non-VAT-registered UK exporters to EU countries in preparation for the UK leaving the EU.
	tabling member constituency	Carshalton and Wallington
	tabling member printed	Tom Brake
	uin	267154
	answer	answer is ministerial correction date of answer 25/06/2019 answer text <p>UK traders that only trade with the EU will need a UK Economic Operator Registration and Identification (EORI) number if the UK leaves the EU without a deal. Latest HMRC-validated data shows that 72,000 UK EORI numbers have been issued between December 2018 and 16 June 2019. A full breakdown of data to distinguish between VAT registered and non-VAT registered UK exporters is not available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/06/2019 15:01:38 answering member 3991 label Biography information for Jesse Norman
	tabling member	151 label Biography information for Tom Brake

1129133

	registered interest
	date	03/06/2019
	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, if he will keep VAT to five per cent on new solar panel installations.
	tabling member constituency	Edinburgh West
	tabling member printed	Christine Jardine
	uin	259470
	answer	answer is ministerial correction date of answer 06/06/2019 answer text <p>To comply with a ruling of the Court of Justice of the European Union, the Government is required to make changes to the reduced rate of VAT for the installation of certain energy saving materials.</p><p> </p><p>The changes have been made to comply with the ruling, whilst maintaining as much of the relief as possible. The VAT treatment of the vast majority of solar panel installations is expected to be unaffected by the changes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/06/2019 09:34:19 answering member 3991 label Biography information for Jesse Norman
	tabling member	4634 label Biography information for Christine Jardine