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1180745

registered interest
date	26/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duty Land Tax: Foreign Nationals
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how the proposed residence test in respect of the stamp duty land tax surcharge for non-UK residents purchasing residential property in England and Northern Ireland was determined.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	21290
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>The Government consulted between 11 February and 6 May 2019 on an SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland. Scotland and Wales have devolved land transaction taxes.</p><p> </p><p>The consultation set out that an individual would be deemed non-UK resident if they spent fewer than 183 days in the UK in the year before transaction. For the purposes of the surcharge it is proposed that days spent in the whole of the UK will be relevant, not just days spent in England and Northern Ireland.</p><p> </p><p>A summary of responses received to this consultation will be published in due course, setting out further details of the policy design.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:23:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1180962

registered interest
date	26/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Alcoholic Drinks: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 24 February 2020 to Question 1971, when the EU Commission requested the UK’s observations regarding post duty paid dilution and its compatibility with EU Law; when his Department responded to that request; and if he will publish that response.
tabling member constituency	Chesterfield
tabling member printed	Mr Toby Perkins
uin	21236
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>The EU Commission requested the UK’s observations regarding post duty point dilution in February 2017. HM Revenue and Customs responded to that request in May 2017.</p><p> </p><p>As communications between the Commission and Member States on infringement proceedings are generally confidential, the Government does not intend to publish the UK’s response.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:25:08 answering member 3991 label Biography information for Jesse Norman
tabling member	3952 label Biography information for Mr Toby Perkins

1180325

registered interest
date	25/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment: Fines
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much was paid in fines by people who submitted tax returns after the deadline of 31 January in (a) 2017, (b) 2018 and (c) 2019.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	20400
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>The 2015-16 Self-Assessment (SA) tax return typically has an online filing deadline of 31 January 2017, the 2016-17 Self-Assessment (SA) tax return typically has an online filing deadline of 31 January 2018 and correspondingly, the 2017-18 Self-Assessment tax return typically has an online filing deadline of 31 January 2019.</p><p>The value of payments attributed to late filing penalties for people filing late and after the deadline of 31 January in (a) 2017, (b) 2018 and (c) 2019 is as follows:</p><p> </p><table><tbody><tr><td><p>Tax Year penalty relates to</p></td><td><p>Penalty payments</p></td></tr><tr><td><p>2015-16</p></td><td><p>£133,669,000</p></td></tr><tr><td><p>2016-17</p></td><td><p>£111,272,000</p></td></tr><tr><td><p>2017-18</p></td><td><p>£75,363,000</p></td></tr></tbody></table><p> </p><p>Note: Figures have been rounded to the nearest thousand. These figures have been produced using an extract of the data provided for analytical purposes, and there may be small differences between this and other HMRC systems including the live SA system (CESA).</p><p> </p><p>This analysis is based on penalties created and payments received to February 2020. The 2017-18, 2016-17 and 2015-16 figures cover a period of 1, 2 and 3 years’ penalty payments respectively. More penalties will be issued and paid in relation to all these years but further payments to recent years will be relatively higher, so there will be greater changes to recent years. It is not possible to make meaningful comparisons between different years’ figures.</p><p> </p><p>The above figures include both full and part-payments for the initial £100 late filing penalty, daily penalties, 6 month and 12 month late filing penalties. Late payment penalties have not been included.</p><p> </p><p>These late filing penalties relate to individuals who filed online after 31 January after the end of the corresponding tax year and at least 3 months after they were issued with a notice to file; individuals who have missed the 31 January deadline and who have not yet filed their SA return for the corresponding tax year; and, individuals who did not need to file an SA return for that tax year but received late filing penalties due to late notification.</p><p> </p><p>The figures may include some penalty payments relating to Trust returns as they receive the same penalty code. Penalty payments relating to partnership returns are not included.</p><p> </p><p>Penalties are not used as a means of generating revenue. HMRC want taxpayers to comply with their obligations.</p><p> </p><p>HMRC charge penalties to encourage taxpayers to meet their tax obligations and to act as a sanction for those who do not, so the majority who do pay correctly and on time are not disadvantaged.</p><p> </p><p>Not all taxpayers who fail to submit their return on time will have to pay a penalty. A penalty will not be payable if a taxpayer had a reasonable excuse for not filing their return on time or if they no longer need to file a return.</p><p> </p><p>HMRC will not know if a taxpayer has a reasonable excuse or no longer need to file a return until the taxpayer tells HMRC.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:23:05 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1180384

registered interest
date	25/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electric Vehicles: Taxation
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 adequacy of the existing tax regime in respect of electricity consumption for electric vehicle charging.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	20550
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>Technology is changing many aspects of the economy, including vehicles. The Government keeps under review how the tax system will need to adapt to manage those changes, including the VAT treatment of electric vehicles and electricity. Electric vehicle drivers already benefit from paying no Vehicle Excise Duty on most zero emission vehicles.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:21:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1180481

registered interest
date	25/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Entrepreneurs' Relief: Wales
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people claimed Entrepreneurs’ Relief in Wales in the 2018-19 fiscal year.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	20601
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>Statistics for Capital Gains Tax for the 2018-19 tax year are not yet available.</p><p> </p><p>The number of people claiming Entrepreneurs’ Relief in Wales in the 2017-18 fiscal year is 1,600 (rounded to the nearest hundred).</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:18:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1180524

registered interest
date	25/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	EU External Trade: Carbon Emissions
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 implications for the Government's policies of the EU's proposed carbon border tax.
tabling member constituency	Brent North
tabling member printed	Barry Gardiner
uin	20374
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>The European Commission has yet to make a concrete proposal for a carbon border adjustment mechanism, but the Government is following the EU’s debate on possible designs with interest.</p><p> </p><p>The overall destination of Net Zero by 2050 is shared by the UK, and the Government will continue to work with the EU to secure ambitious climate objectives.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:19:50 answering member 3991 label Biography information for Jesse Norman
tabling member	146 label Biography information for Barry Gardiner

1179724

registered interest
date	24/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Housing: Capital Gains Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the revenue that will accrue to the public purse from ending the exemption on primary or sole residences from capital gains tax.
tabling member constituency	Croydon North
tabling member printed	Steve Reed
uin	19883
answer	answer is ministerial correction date of answer 27/02/2020 answer text <p>The estimated cost of the exemption of Capital Gains Tax on gains on the disposal of a person’s main or only residence was £26.7bn for 2017-18. Further information is provided in the official statistics on non-structural tax reliefs that are available here: <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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/02/2020 11:50:33 answering member 3991 label Biography information for Jesse Norman
tabling member	4268 label Biography information for Steve Reed

1179748

registered interest
date	24/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Staff
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 13 January 2020 to Question 1398 on Revenue and Customs: Staff, what progress he has made on assessing deployment opportunities for staff of the HMRC Bathgate Pyramids Business Centre; and how many of those staff he now expects to redeploy to the Edinburgh Regional Centre.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	19900
answer	answer is ministerial correction date of answer 27/02/2020 answer text <p>HM Revenue and Customs (HMRC) are continuing to work through and pursue redeployment options for a number of colleagues within HMRC and in other Government departments. HMRC anticipate that this will be completed by the end of March. Current indications are that more than 70% of staff in Bathgate will be redeployed in Edinburgh, or to an alternative office or to another Government Department.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/02/2020 11:43:27 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day

1179986

registered interest
date	24/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Crowdfunding: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether HMRC will treat crowd funded payments to people affected by Storm Dennis as taxable income.
tabling member constituency	Rhondda
tabling member printed	Chris Bryant
uin	19775
answer	answer is ministerial correction date of answer 27/02/2020 answer text <p>Gratuitous payments to people, made from a pot of funds raised by crowdfunding, will not be taxable income. To be gratuitous, there must be no agreement or expectation that the recipient will provide something in return.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/02/2020 11:52:36 answering member 3991 label Biography information for Jesse Norman
tabling member	1446 label Biography information for Sir Chris Bryant

1180017

registered interest
date	24/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Children: Day Care
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the effect of business rates on the ability of registered childcare providers to remain financially viable in England.
tabling member constituency	St Helens North
tabling member printed	Conor McGinn
uin	19997
answer	answer is ministerial correction date of answer 27/02/2020 answer text <p>The Government appreciates that business rates can represent a high fixed cost for small businesses. Childcare providers may be eligible for Small Business Rates Relief, where the smallest businesses pay no business rates at all. All childcare providers will benefit from the change from RPI to CPI indexation of business rates.</p><p> </p><p>The Government will be conducting a fundamental review of business rates.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/02/2020 11:48:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4458 label Biography information for Conor McGinn