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1123104

	registered interest
	date	25/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mortgages: Private Rented Housing
	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 effect of taxation and mortgage relief changes for buy to let property on the reported increase in the number of properties that are holiday lets; and if he will make a statement.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	247662
	answer	answer is ministerial correction date of answer 30/04/2019 answer text <p>In Budget 2017 the Chancellor announced a restriction to the relief available for finance costs for residential landlords. The restriction is being phased in over 4 years and ensures that relief for finance costs is only available at the basic rate of income tax. The restriction makes the tax system fairer by ensuring landlords with higher incomes no longer receive the most generous tax treatment.</p><p> </p><p>HMRC estimates that only one in five landlords will pay more tax as a result of this measure, once it is fully implemented. Self-assessment data for the relevant years is not yet available.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 30/04/2019 13:54:53 answering member 3935 label Biography information for Mel Stride
	tabling member	3966 label Biography information for Ian Murray

999331

	registered interest
	date	31/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to the figures in the table entitled Exchequer Impact (£m) on page 5 of his Department's document, Budget 2018: policy costings, published on 29 October 2018, if he will publish a separate figure for the Exchequer impact of the increase in the personal allowance to £12,500 for each of those financial years.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	186304
	answer	answer is ministerial correction date of answer 05/11/2018 answer text <p>A breakdown for the Exchequer impact of the changes to the Income Tax Personal Allowance (PA) and Higher Rate Threshold (HRT) announced at the Budget 2018 on 29 October 2018 is provided in Table 1.</p><p> </p><p>Table 1: Exchequer Impact of Budget 2018 announcement– “Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 for 2019-20 and 2020-21”, and Exchequer Impacts of the Personal Allowance and Higher Rate Threshold Elements.</p><p> </p><table><tbody><tr><td><p>Budget 2018 announcement (£ million)</p></td><td><p>2018-19</p></td><td><p>2019-20</p></td><td><p>2020-21</p></td><td><p>2021-22</p></td><td><p>2022-23</p></td><td><p>2023-24</p></td></tr><tr><td><p>Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 for 2019-20 and 2020-21</p></td><td><p>0</p></td><td><p>-2,790</p></td><td><p>-1,935</p></td><td><p>-1,445</p></td><td><p>-1,605</p></td><td><p>-1,780</p></td></tr><tr><td><p><em>of which</em></p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>(i) Personal Allowance: increase to £12,500 for 2019-20 and 2020-21*</p></td><td><p>0</p></td><td><p>-1,980</p></td><td><p>-885</p></td><td><p>-600</p></td><td><p>-650</p></td><td><p>-725</p></td></tr><tr><td><p>(ii) Higher Rate Threshold: increase to £50,000 for 2019-20 and 2020-21 (given (i))**</p></td><td><p>0</p></td><td><p>-810</p></td><td><p>-1,050</p></td><td><p>-845</p></td><td><p>-955</p></td><td><p>-1,055</p></td></tr></tbody></table><p> </p><p>* This line assumes no change to the Basic Rate Limit (BRL).</p><p> </p><p>** This line reflects the impact of increasing the HRT to £50,000, assuming the PA has been increased to £12,500.</p><p>The Exchequer impact above includes the impact from the Upper Earnings Limit and Upper Profits Limit for National Insurance being aligned with the Income Tax Higher Rate Threshold. Further information on the Exchequer impact from the “Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 in 2019-20 and 2020-21” measure can be found in “Budget 2018: policy costings”.</p><p>Totals may not sum due to rounding.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 186305 186423 question first answered 05/11/2018 17:28:25 answering member 3935 label Biography information for Mel Stride
	tabling member	3966 label Biography information for Ian Murray

999332

	registered interest
	date	31/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax: Tax Rates and Bands
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to the figures in the table entitled Exchequer Impact (£m) on page 5 of his Department's document, Budget 2018: policy costings, published on 29 October 2018, if he will publish a separate figure for the Exchequer effect of the increase in the higher rate threshold to £50,000 for each of those financial years.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	186305
	answer	answer is ministerial correction date of answer 05/11/2018 answer text <p>A breakdown for the Exchequer impact of the changes to the Income Tax Personal Allowance (PA) and Higher Rate Threshold (HRT) announced at the Budget 2018 on 29 October 2018 is provided in Table 1.</p><p> </p><p>Table 1: Exchequer Impact of Budget 2018 announcement– “Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 for 2019-20 and 2020-21”, and Exchequer Impacts of the Personal Allowance and Higher Rate Threshold Elements.</p><p> </p><table><tbody><tr><td><p>Budget 2018 announcement (£ million)</p></td><td><p>2018-19</p></td><td><p>2019-20</p></td><td><p>2020-21</p></td><td><p>2021-22</p></td><td><p>2022-23</p></td><td><p>2023-24</p></td></tr><tr><td><p>Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 for 2019-20 and 2020-21</p></td><td><p>0</p></td><td><p>-2,790</p></td><td><p>-1,935</p></td><td><p>-1,445</p></td><td><p>-1,605</p></td><td><p>-1,780</p></td></tr><tr><td><p><em>of which</em></p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>(i) Personal Allowance: increase to £12,500 for 2019-20 and 2020-21*</p></td><td><p>0</p></td><td><p>-1,980</p></td><td><p>-885</p></td><td><p>-600</p></td><td><p>-650</p></td><td><p>-725</p></td></tr><tr><td><p>(ii) Higher Rate Threshold: increase to £50,000 for 2019-20 and 2020-21 (given (i))**</p></td><td><p>0</p></td><td><p>-810</p></td><td><p>-1,050</p></td><td><p>-845</p></td><td><p>-955</p></td><td><p>-1,055</p></td></tr></tbody></table><p> </p><p>* This line assumes no change to the Basic Rate Limit (BRL).</p><p> </p><p>** This line reflects the impact of increasing the HRT to £50,000, assuming the PA has been increased to £12,500.</p><p>The Exchequer impact above includes the impact from the Upper Earnings Limit and Upper Profits Limit for National Insurance being aligned with the Income Tax Higher Rate Threshold. Further information on the Exchequer impact from the “Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 in 2019-20 and 2020-21” measure can be found in “Budget 2018: policy costings”.</p><p>Totals may not sum due to rounding.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 186304 186423 question first answered 05/11/2018 17:28:25 answering member 3935 label Biography information for Mel Stride
	tabling member	3966 label Biography information for Ian Murray

992816

	registered interest
	date	22/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions: Older Workers
	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 revenue to be accrued to the public purse of people of official retirement age paying National Insurance when in work at (a) the standard and (b) a reduced rate.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	182177
	answer	answer is ministerial correction date of answer 25/10/2018 answer text <p>The “Estimated costs of principal tax reliefs” publication, sets out an estimate of the cost of the exemption of those over State pension age from paying National Insurance. It is available here:</p><p> </p><p><a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a></p><p> </p><p> </p><p>According to this publication it is estimated that the cost of this exemption is around £1.1bn in 2017-18. The estimates do not allow for any behavioural changes as a result of the reliefs. In practice if a relief was withdrawn, taxpayers’ behaviour would often alter so that the actual yield would be very different from, and often smaller than, that shown in the tables.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 25/10/2018 14:49:24 answering member 3935 label Biography information for Mel Stride
	tabling member	3966 label Biography information for Ian Murray

870241

	registered interest
	date	23/03/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Carer's Allowance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what plans he has to make bring forward legislative proposals to amend s.660 of the Income Tax (Earnings and Pensions) Act 2003 in respect of the tax status of the carers allowance supplement.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	134105
	answer	answer is ministerial correction date of answer 28/03/2018 answer text <p>The Government will introduce legislation if and when appropriate to ensure that any Carer’s Allowance supplement paid by the Scottish Government is taxed in accordance with the Scottish Government Fiscal Framework.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/03/2018 16:33:14 answering member 3935 label Biography information for Mel Stride
	tabling member	3966 label Biography information for Ian Murray

750034

	registered interest
	date	10/07/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	NHS: Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect on the NHS of changes to the IR35 regulations; and if he will make a statement.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	3933
	answer	answer is ministerial correction date of answer 17/07/2017 answer text <p>The Government monitors the impact of tax changes through communication with affected taxpayer groups.</p><p> </p><p>The Government conducted an impact assessment of the reforms to the off-payroll working rules for the whole of the public sector. Further information on the impact assessment can be found in the Tax Information and Impact Note (TIIN), available at: https://www.gov.uk/government/publications/off-payroll-working-in-the-public-sector-changes-to-the-intermediaries-legislation/off-payroll-working-in-the-public-sector-changes-to-the-intermediaries-legislation.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 17/07/2017 15:07:07 answering member 3935 label Biography information for Mel Stride
	tabling member	3966 label Biography information for Ian Murray

732504

	registered interest
	date	26/06/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Carers: Scotland
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, whether kinship carers in Scotland who do not receive a fee for the role they perform and receive kinship care allowance from a local authority are required to register as self-employed.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	1221
	answer	answer is ministerial correction date of answer 29/06/2017 answer text <p>Kinship care is a form of foster care and where individuals are receiving allowances from local authorities in return for providing the care, they will be self-employed and will need to register with HM Revenue and Customs (HMRC). Qualifying care relief will be available in relation to the allowance paid by the local authority.</p><p> </p><p>HMRC has published guidance on Gov.uk to help kinship carers:</p><p> </p><p><a href="https://www.gov.uk/government/publications/qualifying-care-relief-foster-carers-adult-placement-carers-kinship-carers-and-staying-put-carers-hs236-self-assessment-helpsheet/hs236-qualifying-care-relief-foster-carers-adult-placement-carers-kinship-carers-and-staying-put-carers-2015" target="_blank">https://www.gov.uk/government/publications/qualifying-care-relief-foster-carers-adult-placement-carers-kinship-carers-and-staying-put-carers-hs236-self-assessment-helpsheet/hs236-qualifying-care-relief-foster-carers-adult-placement-carers-kinship-carers-and-staying-put-carers-2015</a></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 29/06/2017 13:45:47 answering member 3935 label Biography information for Mel Stride
	tabling member	3966 label Biography information for Ian Murray

732288

	registered interest
	date	23/06/2017
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Air Passenger Duty: Scotland
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect on the (a) footfall at and (b) revenue of UK airports of the reduction in Air Passenger Duty in Scotland.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	911
	answer	answer is ministerial correction date of answer 28/06/2017 answer text <p>The Scottish Government are yet to announce rates for their new Air Departure Tax (ADT). The UK government will closely monitor any effects of rate changes in Scotland on UK airports, and as announced at Autumn Statement 2016, the government has committed to reviewing ways of supporting English airports from any effects of Air Passenger Duty devolution once the UK has withdrawn from the European Union.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 1235 question first answered 28/06/2017 13:41:55 answering member 3935 label Biography information for Mel Stride
	tabling member	3966 label Biography information for Ian Murray