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1300112

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Broadband: Capital Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether investment in the laying of fibre cables as part of the UK's broadband rollout will qualify for the Super Deduction on capital expenditure announced in Budget 2021.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	164465
answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>Budget 2021 announced that from 1 April 2021 until 31 March 2023, companies investing in qualifying new plant and machinery assets will benefit from both the 130% super-deduction and a 50% first-year capital allowance.</p><p> </p><p>Expenditure on qualifying plant and machinery capital investments used by a company in the course of a trade can qualify for the relevant first-year allowance, including fibre cables. Software can also qualify for the super-deduction, provided the company makes an election to remove software from the intangible fixed assets regime. Expenditure on the learning and development of staff does not qualify for the super-deduction but is already an allowable expense for tax purposes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 164468 question first answered 11/03/2021 14:34:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4124 label Biography information for Chi Onwurah

1300119

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Allowances
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 the Super Deduction capital allowance introduced in Budget 2021 on investment in people and skills.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	164468
answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>Budget 2021 announced that from 1 April 2021 until 31 March 2023, companies investing in qualifying new plant and machinery assets will benefit from both the 130% super-deduction and a 50% first-year capital allowance.</p><p> </p><p>Expenditure on qualifying plant and machinery capital investments used by a company in the course of a trade can qualify for the relevant first-year allowance, including fibre cables. Software can also qualify for the super-deduction, provided the company makes an election to remove software from the intangible fixed assets regime. Expenditure on the learning and development of staff does not qualify for the super-deduction but is already an allowable expense for tax purposes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 164465 question first answered 11/03/2021 14:34:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4124 label Biography information for Chi Onwurah

1300142

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Protective Clothing: VAT Zero Rating
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 merits of extending the VAT exemption on personal protective equipment available for (a) funeral homes and (b) other businesses.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	164644
answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>The temporary zero rate was an extraordinary measure introduced to help affected sectors such as hospitals and care homes during the initial acute period of the COVID-19 crisis, when global supply of PPE did not meet demand and PPE was procured directly from the open market.</p><p> </p><p>Companies in the funeral sector source their own PPE through their normal supply routes. In extreme circumstances, there is provision for them to approach their Local Resilience Forum (LRF) or local authority, where the LRF has stood down, to discuss access to an emergency supply. Given this, there are no plans to review the VAT treatment of PPE.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/03/2021 12:47:18 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1300166

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hire Services: 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 25 February 2021 to Question 912435 on hire companies and trade with the EU, once the hire company has checked the national regulations of the country it is doing business in to understand how best to operate, what tax is payable when hire goods return through UK customs; what paperwork must be completed; and where hire companies can find the detail of the applicable UK regulations.
tabling member constituency	Glasgow North East
tabling member printed	Anne McLaughlin
uin	164521
answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>If taking goods temporarily out of the UK (including hiring), an ATA Carnet can help simplify customs formalities by allowing a single document to be used for clearing goods through customs in the countries that are part of the ATA Carnet system. Both the UK and all EU Member States accept ATA Carnets. In the UK, ATA Carnets are administered by the London Chamber of Commerce and Industry (LCCI). Business wishing to use ATA Carnets are advised to contact the LCCI directly to discuss their business needs.</p><p> </p><p>Temporary Admission offers an alternative means to import goods temporarily into the EU, provided the relevant conditions are met. The management of EU import and export procedures is the responsibility of the customs authorities of the EU Member States so businesses and individuals should confirm the processes at their port of arrival.</p><p> </p><p>Businesses re-importing goods into the UK can claim relief from import VAT and any customs duty under Returned Goods Relief (RGR), provided specific conditions are met. RGR applies to goods exported from the UK and re-imported within three years in an unaltered state and can apply to goods which are imported into the UK following their export from the UK under Temporary Admission or with an ATA Carnet.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/03/2021 12:45:18 answering member 3991 label Biography information for Jesse Norman
tabling member	4437 label Biography information for Anne McLaughlin

1300295

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Football: Unpaid Taxes
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much in total is owed by football clubs playing in the English Football League to HMRC in overdue unpaid taxes.
tabling member constituency	Folkestone and Hythe
tabling member printed	Damian Collins
uin	164419
answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>Across the English Football League, including the Championship, League 1 and League 2, the total debt is £110,437,964 excluding VAT which was deferred from spring 2020 and is not due until 31 March 2021. The breakdown by league is:</p><p> </p><table><tbody><tr><td><p>Championship</p></td><td><p>£88,897,407</p></td></tr><tr><td><p>League 1</p></td><td><p>£16,601,127</p></td></tr><tr><td><p>League 2</p></td><td><p>£4,939,428</p></td></tr><tr><td><p>total debt</p></td><td><p>£110,437,964</p></td></tr></tbody></table><p><strong> </strong></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/03/2021 12:43:55 answering member 3991 label Biography information for Jesse Norman
tabling member	3986 label Biography information for Damian Collins

1300300

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Ethnic Groups
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 March 2021 to Question 160786, on Coronavirus Job Retention Scheme: Ethnic Groups, whether his Department has plans to collect information on the ethnic breakdown of recipients supported by the Coronavirus Job Retention Scheme.
tabling member constituency	Manchester, Gorton
tabling member printed	Afzal Khan
uin	164616
answer	answer is ministerial correction date of answer 11/03/2021 answer text HM Revenue and Customs (HMRC) do not hold information on the ethnicity of employees who have been furloughed under the Coronavirus Job Retention Scheme (CJRS) nor on whether they have a disability. There are no plans to collect this data.<p> </p>HMRC publish statistics on the CJRS. The latest release was published on GOV.UK on 25 February 2020: <a href="https://www.gov.uk/government/statistics/coronavirus-job-retention-scheme-statistics-february-2021" target="_blank">https://www.gov.uk/government/statistics/coronavirus-job-retention-scheme-statistics-february-2021</a>. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 164617 question first answered 11/03/2021 14:27:55 answering member 3991 label Biography information for Jesse Norman
tabling member	4671 label Biography information for Afzal Khan

1300301

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Disability
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if his Department will provide information on the number of disabled recipients supported by the Coronavirus Job Retention Scheme.
tabling member constituency	Manchester, Gorton
tabling member printed	Afzal Khan
uin	164617
answer	answer is ministerial correction date of answer 11/03/2021 answer text HM Revenue and Customs (HMRC) do not hold information on the ethnicity of employees who have been furloughed under the Coronavirus Job Retention Scheme (CJRS) nor on whether they have a disability. There are no plans to collect this data.<p> </p>HMRC publish statistics on the CJRS. The latest release was published on GOV.UK on 25 February 2020: <a href="https://www.gov.uk/government/statistics/coronavirus-job-retention-scheme-statistics-february-2021" target="_blank">https://www.gov.uk/government/statistics/coronavirus-job-retention-scheme-statistics-february-2021</a>. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 164616 question first answered 11/03/2021 14:27:55 answering member 3991 label Biography information for Jesse Norman
tabling member	4671 label Biography information for Afzal Khan

1300334

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	SME Brexit Support Fund
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when applications will open for the SME Brexit Support Fund.
tabling member constituency	Na h-Eileanan an Iar
tabling member printed	Angus Brendan MacNeil
uin	164404
answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>The Government has recently announced a £20 million SME Brexit Support Fund to help small and medium sized businesses (SMEs) adjust to new customs, rules of origin, and VAT rules when trading with the EU. It is due to open for applications shortly.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/03/2021 12:48:57 answering member 3991 label Biography information for Jesse Norman
tabling member	1546 label Biography information for Angus Brendan MacNeil

1300388

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Members: Correspondence
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he plans to respond to the letter from the hon. Member for West Lancashire of 27 November 2020 on business rates, reference ZA54614.
tabling member constituency	West Lancashire
tabling member printed	Rosie Cooper
uin	164401
answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>HM Treasury has no record of receiving the letter of 27 November from the Honourable Member. The Member's follow up correspondence of 18 February is now receiving attention. HM Treasury apologises for the delay in responding and will respond to the Member as soon as possible.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/03/2021 12:41:47 answering member 3991 label Biography information for Jesse Norman
tabling member	1538 label Biography information for Rosie Cooper