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1124241

	registered interest
	date	01/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-assessment
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many late filing penalties HMRC collected in 2018 from small and medium-sized businesses.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	249978
	answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>HMRC does not record data on penalties paid by size of business so the information requested is not readily available and could be provided only at disproportionate cost.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:28:18 answering member 3935 label Biography information for Mel Stride
	tabling member	4397 label Biography information for Peter Dowd

1124300

	registered interest
	date	01/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Community Land Trusts: Capital Gains Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to grant full Capital Gains Tax relief for land sales to a Community Land Trust for affordable homes.
	tabling member constituency	North Herefordshire
	tabling member printed	Bill Wiggin
	uin	249884
	answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>The Government is committed to improving the supply of affordable homes. Since 2010, we have increased housing supply by over 1.3 million homes, including 407,000 affordable homes.</p><p> </p><p>We do not currently have plans to grant full Capital Gains Tax relief for land sales to a Community Land Trust. The Government considers that the extent to which a Capital Gains Tax relief for land sales to a Community Land Trust would incentivise such behaviour is uncertain. Tax reliefs have an Exchequer cost, and in contemplating such a relief the Government must consider the potential deadweight cost of any benefit going to people who would have sold the land to a Community Land Trust anyway.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/05/2019 15:52:07 answering member 3935 label Biography information for Mel Stride
	tabling member	1428 label Biography information for Sir Bill Wiggin

1124348

	registered interest
	date	01/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	101 Calls: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the contribution has been to the public purse from levying VAT on the 101 non-emergency police phone line.
	tabling member constituency	East Worthing and Shoreham
	tabling member printed	Tim Loughton
	uin	249791
	answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>The details that HMRC collects from taxpayers on their VAT returns are not specific enough to provide an estimate of VAT on 101 phone calls.</p><p> </p><p>To minimise the administrative burden on businesses, they are only required to report the total VAT on all their taxable supplies of goods and services in the relevant period. It is therefore not possible to identify the types of supplies on which the VAT was charged.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:26:04 answering member 3935 label Biography information for Mel Stride
	tabling member	114 label Biography information for Tim Loughton

1124360

	registered interest
	date	01/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Multinational Companies
	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 companies which claimed the group financing exemption to the controlled foreign company rules in each of the last three years.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	250037
	answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>Data from corporate tax returns submitted to HMRC indicates that between 170 and 190 UK companies have claimed the group financing exemption to the controlled foreign company rules in each of the years 2015-2017.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:24:47 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1124367

	registered interest
	date	01/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Child Benefit: British Nationals Abroad
	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 cost to the public purse of child benefit paid for children who do not reside in the UK; how many such children there were; and in which countries those children resided in the most recent financial year for which data are available.
	tabling member constituency	Birkenhead
	tabling member printed	Frank Field
	uin	249899
	answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>Total Child Benefit payments in 2018-19 amounted to £11.6 billion. It is estimated that approximately £15 million was paid for children resident in another EEA country or Switzerland. The number of children these payments relate to, broken down by the country they reside in, is provided in Table 1 below.</p><p> </p><p>Table 1: Estimated number of children for whom Child Benefit is received where European Community regulations apply, as at February 2019</p><table><tbody><tr><td><p> </p></td><td><p> </p></td></tr><tr><td><p><strong>Country</strong></p></td><td><p><strong>Number of children</strong></p></td></tr><tr><td><p>Austria</p></td><td><p>10</p></td></tr><tr><td><p>Belgium</p></td><td><p>40</p></td></tr><tr><td><p>Bulgaria</p></td><td><p>415</p></td></tr><tr><td><p>Croatia</p></td><td><p>45</p></td></tr><tr><td><p>Cyprus</p></td><td><p>40</p></td></tr><tr><td><p>Czech Republic</p></td><td><p>165</p></td></tr><tr><td><p>Denmark</p></td><td><p>20</p></td></tr><tr><td><p>Estonia</p></td><td><p>35</p></td></tr><tr><td><p>Finland</p></td><td><p>25</p></td></tr><tr><td><p>France</p></td><td><p>605</p></td></tr><tr><td><p>Germany</p></td><td><p>165</p></td></tr><tr><td><p>Greece</p></td><td><p>55</p></td></tr><tr><td><p>Hungary</p></td><td><p>150</p></td></tr><tr><td><p>Iceland</p></td><td><p>5</p></td></tr><tr><td><p>Italy</p></td><td><p>170</p></td></tr><tr><td><p>Latvia</p></td><td><p>700</p></td></tr><tr><td><p>Liechtenstein</p></td><td><p>-</p></td></tr><tr><td><p>Lithuania</p></td><td><p>790</p></td></tr><tr><td><p>Luxembourg</p></td><td><p>10</p></td></tr><tr><td><p>Malta</p></td><td><p>25</p></td></tr><tr><td><p>Norway</p></td><td><p>40</p></td></tr><tr><td><p>Poland</p></td><td><p>10,975</p></td></tr><tr><td><p>Portugal</p></td><td><p>230</p></td></tr><tr><td><p>Republic of Ireland</p></td><td><p>1,945</p></td></tr><tr><td><p>Romania</p></td><td><p>1,000</p></td></tr><tr><td><p>Slovakia</p></td><td><p>575</p></td></tr><tr><td><p>Slovenia</p></td><td><p>-</p></td></tr><tr><td><p>Spain</p></td><td><p>625</p></td></tr><tr><td><p>Sweden</p></td><td><p>30</p></td></tr><tr><td><p>Switzerland</p></td><td><p>20</p></td></tr><tr><td><p>The Netherlands</p></td><td><p>215</p></td></tr><tr><td><p><strong>Total</strong></p></td><td><p><strong>19,120</strong></p></td></tr></tbody></table><p>Footnote: Figures have been rounded to the nearest 5. Figures under 5 have been suppressed and shown as ‘-’.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/05/2019 16:27:35 answering member 3935 label Biography information for Mel Stride
	tabling member	478 label Biography information for Lord Field of Birkenhead

1123854

	registered interest
	date	30/04/2019
	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, whether it it his policy to charge VAT at five per cent on retrofit battery systems for solar panels.
	tabling member constituency	Leeds North West
	tabling member printed	Alex Sobel
	uin	249357
	answer	answer is ministerial correction date of answer 09/05/2019 answer text <p>Under UK law, VAT is charged at the standard rate on retrofit battery systems for solar panels.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 09/05/2019 13:26:41 answering member 3935 label Biography information for Mel Stride
	tabling member	4658 label Biography information for Alex Sobel

1123522

	registered interest
	date	29/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many tax avoidance schemes have been closed by HMRC in the last 10 years.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	248560
	answer	answer is ministerial correction date of answer 02/05/2019 answer text <p>The government is committed to tackle avoidance, evasion and non-compliance at all levels and has introduced over 100 measures since 2010 which, alongside HMRC compliance work has protected over £200 billion in tax revenue which would have otherwise gone unpaid.</p><p> </p><p>Where tax avoidance is suspected HMRC investigates and challenges those arrangements, through litigation if necessary. HMRC wins around 90% of avoidance cases taken to litigation and has protected over £3 billion of tax in the last two years, with many more people settling their tax affairs before reaching this stage. Tax avoidance litigation decisions are published annually on GOV.UK.</p><p> </p><p>The marketplace for tax avoidance has shrunk considerably over recent years seeing the number of new schemes disclosed under the Disclosure of Tax Avoidance Schemes (DOTAS) regime fall by over 95% since 2005/06.</p><p> </p><p>HMRC raises awareness of tax avoidance schemes though its series of spotlight publications which are available on GOV.UK.</p><p><strong> </strong></p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 248561 question first answered 02/05/2019 15:23:49 answering member 3935 label Biography information for Mel Stride
	tabling member	140 label Biography information for Dame Margaret Hodge

1123523

	registered interest
	date	29/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what tax avoidance schemes have been closed by HMRC in the last 10 years.
	tabling member constituency	Barking
	tabling member printed	Dame Margaret Hodge
	uin	248561
	answer	answer is ministerial correction date of answer 02/05/2019 answer text <p>The government is committed to tackle avoidance, evasion and non-compliance at all levels and has introduced over 100 measures since 2010 which, alongside HMRC compliance work has protected over £200 billion in tax revenue which would have otherwise gone unpaid.</p><p> </p><p>Where tax avoidance is suspected HMRC investigates and challenges those arrangements, through litigation if necessary. HMRC wins around 90% of avoidance cases taken to litigation and has protected over £3 billion of tax in the last two years, with many more people settling their tax affairs before reaching this stage. Tax avoidance litigation decisions are published annually on GOV.UK.</p><p> </p><p>The marketplace for tax avoidance has shrunk considerably over recent years seeing the number of new schemes disclosed under the Disclosure of Tax Avoidance Schemes (DOTAS) regime fall by over 95% since 2005/06.</p><p> </p><p>HMRC raises awareness of tax avoidance schemes though its series of spotlight publications which are available on GOV.UK.</p><p><strong> </strong></p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 248560 question first answered 02/05/2019 15:23:49 answering member 3935 label Biography information for Mel Stride
	tabling member	140 label Biography information for Dame Margaret Hodge

1123600

	registered interest
	date	29/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what (a) discussions he has had with and (b) guidance he has provided to (i) micro and (ii) other small businesses providing digital services in the EU27 on transferring from the VAT Mini One Stop Shop system to the third country VAT MOSS system in the event that the UK leaves the EU.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	248766
	answer	answer is ministerial correction date of answer 02/05/2019 answer text <p>The UK VAT Mini One Stop Shop (MOSS) will no longer be available to UK businesses if the UK leaves the EU without a deal. UK businesses cannot be transferred to the EU’s ‘Non-Union’ scheme automatically but the Government has written to all current users of UK VAT MOSS advising them of their options if the UK leaves the EU without a deal. This information was also included as part of the EU Exit guidance to businesses published on gov.uk. If the UK leaves with a deal then we will enter an implementation period. During the implementation period, businesses can continue to use the UK VAT MOSS system as they do currently.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 02/05/2019 15:26:16 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1123601

	registered interest
	date	29/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tour Operators: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has consulted UK tour operators operating in the EU27 on the process for transferring to VAT payment in individual countries from the Tour Operators Margin Scheme in the event that the UK leaves the EU; and if he will make a statement.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	248767
	answer	answer is ministerial correction date of answer 02/05/2019 answer text <p>HMRC met with representatives of UK tour operators to discuss the proposed continuation of the Tour Operators Margin Scheme in the event of the UK leaving the EU without a deal. The risk that UK tour operators may be required to register in EU member states was discussed.</p><p> </p><p>The future treatment of UK tour operators in the EU is a matter for member states. However, HMRC is not aware of any member state that currently requires non-EU based tour operators to register for VAT.</p><p> </p><p>HMRC is unable to advise on tax administration in other countries, including the EU. The EU Commission website contains contact details for member state tax administrations along with information about how VAT operates in each member state.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 02/05/2019 15:29:07 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds