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1303876

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Clothing: VAT Zero Rating
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 raising the maximum measurements for VAT zero rated clothing so that nine out of ten thirteen year olds come within the maximum measurements.
tabling member constituency	Christchurch
tabling member printed	Sir Christopher Chope
uin	171490
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>No estimate is available. I refer the Honourable Member to the answer given on 22 March 2021 to UIN 169785 for further information on this subject.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/03/2021 14:51:56 answering member 3991 label Biography information for Jesse Norman
tabling member	242 label Biography information for Sir Christopher Chope

1303981

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
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 (a) client businesses and (b) contractors working through personal service companies who will be affected by changes to IR35 from 6 April 2021.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171748
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171749 171750 171751 171752 question first answered 23/03/2021 14:54:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1303982

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
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 business preparedness for implementing changes to IR35 from 6 April 2021.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171749
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171748 171750 171751 171752 question first answered 23/03/2021 14:54:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1303983

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
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 additional revenue to the Exchequer that will be raised by changes to IR35 from 6 April 2021..
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171750
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171748 171749 171751 171752 question first answered 23/03/2021 14:54:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1303324

registered interest
date	17/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Freeports: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 16 March 2021 to Question 164436 on Free Zones: National Insurance Contributions, when he plans to publish the draft legislation on anti-tax avoidance provisions in freeports.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	170612
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>The Government will publish legislation in due course and will ensure sufficient time for full Parliamentary scrutiny and approval.</p><p> </p><p>The exact timing is subject to Parliamentary process and approval.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:35:10 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1303325

registered interest
date	17/03/2021
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, how many additional FTE staff HMRC plans to recruit or transfer internally to deal with taxation, duty, excise and customs issues pertaining solely to freeports, in the financial year (a) 2021-22 and (b) 2022-23.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	170613
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Work is in progress to develop the HMRC operational processes required to support the introduction of freeports. Once completed, this work will inform HMRC recruitment and resourcing requirements.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:36:54 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1303365

registered interest
date	17/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Young People: Coronavirus
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 financial effect of the covid-19 outbreak on 16-25 year olds in (a) Coventry North East constituency, (b) Coventry, (c) the West Midlands and (d) England.
tabling member constituency	Coventry North East
tabling member printed	Colleen Fletcher
uin	170667
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>The Government continues to monitor and publish trends in households’ circumstances across the UK. The Household Below Average Income (HBAI) publication looks at household incomes in the UK, but the latest available figures only cover up to the financial year 2018/19 and so do not measure the time period in which COVID-19 has had an impact.</p><p> </p><p>The Office for National Statistics (ONS) also produce estimates of household income and household financial net wealth for the whole of the UK. While the latest data published is not broken down by age and region, it indicates that for the UK as a whole real household disposable in 2020 Q3 was 1.9% higher than the same quarter in 2019. Household financial net wealth as a proportion of income was 366% in 2020 Q3, up from 342% in Q4 2019.</p><p> </p><p>Throughout the pandemic, the Government has sought to protect people’s jobs and livelihoods across the UK, including in Coventry North East constituency, Coventry, the West Midlands and England and across all ages, including the young. This includes unprecedented measures such as the Coronavirus Job Retention Scheme (CJRS) and the Self-Employment Income Support Scheme (SEISS). The table below sets out the latest provisional HMRC statistics on the use of the CJRS:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Number of employments furloughed (as at 31 January 2021)</p></td></tr><tr><td><p>Coventry North East</p></td><td><p>7,300</p></td></tr><tr><td><p>Coventry</p></td><td><p>20,200</p></td></tr><tr><td><p>West Midlands</p></td><td><p>366,400</p></td></tr><tr><td><p>England</p></td><td><p>3,769,700</p></td></tr><tr><td><p>Under 25 year-olds (across all of UK)</p></td><td><p>855,200</p></td></tr></tbody></table><p> </p><p>The table below sets out the latest figures on the use of the SEISS:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Number of SEISS 1 claims made up to 31 July 2020 (16-24 year olds)</p></td><td><p>Number of SEISS 2 claims made up to 31 October 2020 (16-24 year-olds)</p></td><td><p>Number of SEISS 3 claims made up to 31 January 2021 (16-24 year-olds)</p></td></tr><tr><td><p>West Midlands</p></td><td><p>7,000</p></td><td><p>6,400</p></td><td><p>5,900</p></td></tr><tr><td><p>England</p></td><td><p>79,600</p></td><td><p>73,300</p></td><td><p>68,400</p></td></tr></tbody></table><p> </p><p>In order to illustrate the challenges faced by households during COVID-19, and how Government interventions have supported households of different income levels, HM Treasury published distributional analysis alongside Budget 2021 showing estimates of the change in household net incomes between February and November 2020. This can be found here: <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/966207/DA_Document_Budget_2021.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/966207/DA_Document_Budget_2021.pdf</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:25:56 answering member 3991 label Biography information for Jesse Norman
tabling member	4378 label Biography information for Colleen Fletcher

1302856

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Clothing: VAT Zero Rating
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 children aged (a) 13, (b) 12, (c) 11 and (d) 10 whose measurements for clothing exceed the maximum to qualify for that clothing to be zero rated for VAT; and if he will make a statement.
tabling member constituency	Christchurch
tabling member printed	Sir Christopher Chope
uin	169785
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Estimates of the number of children with the measurements requested are not available.</p><p> </p><p>The UK is one of only two countries within the OECD to maintain a zero rate for children’s clothing, which costs £2 billion per year. Expanding this to include all school uniforms would come at a cost to the Exchequer, and would require reductions in spending or tax rises elsewhere.</p><p> </p><p>The Government has no plans to review the VAT treatment of children’s clothing.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 169786 question first answered 22/03/2021 11:47:37 answering member 3991 label Biography information for Jesse Norman
tabling member	242 label Biography information for Sir Christopher Chope

1302857

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Schools: Uniforms
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 categorising all school uniform as zero rated for VAT: and if he will make a statement.
tabling member constituency	Christchurch
tabling member printed	Sir Christopher Chope
uin	169786
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Estimates of the number of children with the measurements requested are not available.</p><p> </p><p>The UK is one of only two countries within the OECD to maintain a zero rate for children’s clothing, which costs £2 billion per year. Expanding this to include all school uniforms would come at a cost to the Exchequer, and would require reductions in spending or tax rises elsewhere.</p><p> </p><p>The Government has no plans to review the VAT treatment of children’s clothing.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 169785 question first answered 22/03/2021 11:47:37 answering member 3991 label Biography information for Jesse Norman
tabling member	242 label Biography information for Sir Christopher Chope

1302873

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Boats: UK Trade with EU
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 introducing VAT relief for the importation of small British flagged boats into the UK, from the EU, by operators who are unable to use their boats commercially within the EU as a result of maritime technical changes that came into force at the end of the transition period.
tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
tabling member printed	Drew Hendry
uin	169891
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Relief from import VAT and any customs duty is available under the Returned Goods Relief (RGR) for goods transported or exported from the UK and re-imported within certain time limits in an unaltered state. Subject to meeting the conditions of the relief, RGR will be available to boats returning from the EU to the UK regardless of whether they were used commercially or not.</p><p> </p><p>In order to obtain relief from import VAT under the RGR rules, the original exporter and the importer need to be the same person. More information on UK RGR can be found online at <a href="https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu" target="_blank">https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:39:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4467 label Biography information for Drew Hendry