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1137525

registered interest
date	08/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Retail Trade: Non-domestic Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he is taking through the business rate system to support large retailers that act as anchor stores.
tabling member constituency	Oldham West and Royton
tabling member printed	Jim McMahon
uin	274605
answer	answer is ministerial correction date of answer 11/07/2019 answer text <p>From April 2018 the Government switched the annual indexation of the business rates multiplier from RPI to the lower rate of CPI inflation.</p><p><strong> </strong></p><p>This change is worth almost £6bn over the next five years and benefits all ratepayers, large and small.</p><p> </p><p>The Government is also increasing the frequency of property revaluations, from every five years to every three, so that bills are fairer and more closely reflect properties’ current rental values.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/07/2019 08:35:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4569 label Biography information for Jim McMahon

1137542

registered interest
date	08/07/2019
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 estimate he has made of the cost to the public purse of disapplying the 2019 Loan Charge to loans made before the Finance (No. 2) Act 2017 received Royal Assent.
tabling member constituency	Richmond Park
tabling member printed	Zac Goldsmith
uin	274513
answer	answer is ministerial correction date of answer 11/07/2019 answer text <p>An estimate of the cost of amending the loan charge to remove loans made before 2017 is not available. The loan charge was legislated in the Finance (No.2) Act 2017 and is part of a package which was estimated to yield £3.2 billion over five years.</p><p>HMRC have written directly to scheme users identified through their compliance work, IT records and tax return data. This includes individual scheme users, employers and company directors.</p><p> </p><p>In addition, HMRC have actively encouraged DR scheme users to come forward through their regular contact with taxpayers, and seek to increase awareness through their series of Spotlight publications, social media activity, and webinars.</p><p> </p><p>HMRC are not aware of any individuals affected whom they have not yet contacted.</p><p> </p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 274514 question first answered 11/07/2019 08:33:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4062 label Biography information for Lord Goldsmith of Richmond Park

1137543

registered interest
date	08/07/2019
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 estimate he has made of the number of people affected by the 2019 Loan Charge that have not been contacted by HMRC.
tabling member constituency	Richmond Park
tabling member printed	Zac Goldsmith
uin	274514
answer	answer is ministerial correction date of answer 11/07/2019 answer text <p>An estimate of the cost of amending the loan charge to remove loans made before 2017 is not available. The loan charge was legislated in the Finance (No.2) Act 2017 and is part of a package which was estimated to yield £3.2 billion over five years.</p><p>HMRC have written directly to scheme users identified through their compliance work, IT records and tax return data. This includes individual scheme users, employers and company directors.</p><p> </p><p>In addition, HMRC have actively encouraged DR scheme users to come forward through their regular contact with taxpayers, and seek to increase awareness through their series of Spotlight publications, social media activity, and webinars.</p><p> </p><p>HMRC are not aware of any individuals affected whom they have not yet contacted.</p><p> </p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 274513 question first answered 11/07/2019 08:33:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4062 label Biography information for Lord Goldsmith of Richmond Park

1137552

registered interest
date	08/07/2019
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, whether the supply of materials for an energy saving materials installation is included under VAT Notice 708/6 defined under 2.3.2 as ancillary services/supplies; and whether it is his Department's policy that those ancillary services or supplies be included in calculations of energy saving materials installations for the purposes of establishing which VAT rate will apply under the new Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019.
tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
tabling member printed	Drew Hendry
uin	274570
answer	answer is ministerial correction date of answer 11/07/2019 answer text <p>The supply of materials for an energy saving materials installation is not considered to be an ancillary service. For the purposes of establishing which VAT rate will apply under the new Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019, where the 60 per cent limit is exceeded, the service element of the installation will continue to benefit from the reduced rate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/07/2019 08:38:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4467 label Biography information for Drew Hendry

1137588

registered interest
date	08/07/2019
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, how many UK businesses have obtained an EORI number in each month of 2019; and what estimate he has made of the number of businesses with an EORI number (a) currently, (b) one year ago, (c) three years ago and (b) five years ago.
tabling member constituency	Harborough
tabling member printed	Neil O'Brien
uin	274653
answer	answer is ministerial correction date of answer 11/07/2019 answer text <p>Since December 2018 HM Revenue &amp; Customs have issued approximately 74,000 new UK Economic Operator Registration and Identification (EORI) numbers, up to 23 June. The reporting for UK EORI numbers is not done on a monthly basis so a monthly breakdown for EORI numbers issued is not available. The historical information on EORI numbers is not readily accessible.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/07/2019 08:40:07 answering member 3991 label Biography information for Jesse Norman
tabling member	4679 label Biography information for Neil O'Brien

1137644

registered interest
date	08/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Share Fishermen: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 5 July 2019 to Question 270381 on Share Fishermen: Taxation, what the timeframe is for HMRC to confirm the new scheme.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	274625
answer	answer is ministerial correction date of answer 11/07/2019 answer text <p>HMRC plan to write to all share fishermen as soon as possible, advising them that the share fishermen scheme will stop after the July Self Assessment (SA) period. The letter will refer share fishermen to the SA guidance, which includes guidance on setting up a Budget Payment Plan should they wish to take advantage of that.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/07/2019 08:42:28 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1136510

registered interest
date	03/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax: Electronic Government
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 June 2019 to Question 266803 on Taxation: Electronic Government, when he plans to open a consultation on proceeding with Making Tax Digital for Corporation Tax.
tabling member constituency	Motherwell and Wishaw
tabling member printed	Marion Fellows
uin	272880
answer	answer is ministerial correction date of answer 08/07/2019 answer text <p>The Government will formally consult before any decision is taken to proceed with Making Tax Digital (MTD) for Corporation Tax. Any announcement will be considered as part of the fiscal events process, and made in due course.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/07/2019 14:51:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4440 label Biography information for Marion Fellows

1136216

registered interest
date	02/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the value was of (a) R&D expenditure and (b) R&D tax credits as (i) payable credits and (ii) deductions to Corporation Tax for UK life science SMEs SIC codes (A) 21100, (B) 72110, (C) 72190 and (D) 86900 in each of the last five years.
tabling member constituency	Cambridge
tabling member printed	Daniel Zeichner
uin	272184
answer	answer is ministerial correction date of answer 10/07/2019 answer text <p>HMRC publish annual statistics on Research &amp; Development (R&amp;D) tax reliefs: <a href="https://www.gov.uk/government/statistics/corporate-tax-research-and-development-tax-credit" target="_blank">https://www.gov.uk/government/statistics/corporate-tax-research-and-development-tax-credit</a></p><p> </p><p>HMRC do not break down the statistics on R&amp;D tax relief claims into the detailed sub-codes mentioned in the question, and this information would only be available at disproportionate cost.</p><p> </p><p>Support for businesses through R&amp;D tax reliefs rose to £3.7 billion in 2015-16 (£1.8bn for the SME scheme and £1.9bn for the RDEC), up by almost a quarter from the previous year, supporting almost £29 billion of R&amp;D expenditure.</p><p> </p><p>Within the ‘Professional, scientific &amp; technical’ sector in 2015-16, there were 6,980 claims in the SME scheme worth £400m and SMEs also made 770 claims in the RDEC scheme worth £45m.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/07/2019 15:03:22 answering member 3991 label Biography information for Jesse Norman
tabling member	4382 label Biography information for Daniel Zeichner

1135525

registered interest
date	28/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Holidays Abroad: EU Countries
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 UK leaving the EU on the (a) level of VAT charged on and (b) subsequent price of holidays for UK citizens travelling to the EU in the event that the UK leaves the EU (i) with and (ii) without an agreement.
tabling member constituency	Carshalton and Wallington
tabling member printed	Tom Brake
uin	270696
answer	answer is ministerial correction date of answer 08/07/2019 answer text <p>The cost of a holiday is determined by tour operators and travel agents. VAT will be just one of the EU Exit factors that businesses will take into account when pricing holidays.</p><p> </p><p>In the event of no-deal, the Government has prepared legislation that would mean that sales of holidays to the EU would be free of VAT, as is the case now for holidays to the rest of the world. If Parliament passes the Withdrawal Agreement, there will be no change to the VAT treatment of holidays to the EU during the implementation period.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/07/2019 14:49:14 answering member 3991 label Biography information for Jesse Norman
tabling member	151 label Biography information for Tom Brake

1135558

registered interest
date	28/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance Contributions
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 accruing to the public purse annually from a 1p increase in National Insurance.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	270789
answer	answer is ministerial correction date of answer 08/07/2019 answer text <p>HM Revenue and Customs (HMRC) publish estimates of the exchequer impact of various illustrative tax changes in the publication series “Direct effects of illustrative tax changes”. This includes illustrative effects for the following National Insurance changes:</p><ul><li><p>Change Class 1 employee main rate by 1 percent point</p></li><li><p>Change Class 1 employee additional rate by 1 percent point</p></li><li><p>Change Class 1 employer rate by 1 percentage point</p></li><li><p>Change Class 2 rate by £1 per week</p></li><li><p>Change Class 4 main rate by 1 percentage point</p></li><li><p>Change Class 4 additional rate by 1 percentage point.</p></li></ul><p> </p><p>The latest bulletin, published in April 2019, is linked below: <a href="https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes" target="_blank">https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes</a></p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/07/2019 14:53:18 answering member 3991 label Biography information for Jesse Norman
tabling member	4006 label Biography information for Dr Matthew Offord