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1126056

registered interest
date	13/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	BBC: National Insurance
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 BBC of the additional employers' national insurance contributions due as a result of the ruling by HMRC on personal service companies.
tabling member constituency	Shipley
tabling member printed	Philip Davies
uin	253536
answer	answer is ministerial correction date of answer 21/05/2019 answer text <p>I cannot comment on individual tax affairs.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 253537 question first answered 21/05/2019 15:36:25 answering member 3935 label Biography information for Mel Stride
tabling member	1565 label Biography information for Sir Philip Davies

1126057

registered interest
date	13/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	BBC: Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions he has had with the BBC on potential tax liabilities arising on the beneficiaries of any settlement reached by the BBC with HMRC over the tax now due by presenters who had previously been paid through personal service companies.
tabling member constituency	Shipley
tabling member printed	Philip Davies
uin	253537
answer	answer is ministerial correction date of answer 21/05/2019 answer text <p>I cannot comment on individual tax affairs.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 253536 question first answered 21/05/2019 15:36:25 answering member 3935 label Biography information for Mel Stride
tabling member	1565 label Biography information for Sir Philip Davies

1126269

registered interest
date	13/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Musicians: EU Countries
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that musicians can transport instruments and equipment to EU27 countries after the UK leaves the EU.
tabling member constituency	Portsmouth South
tabling member printed	Stephen Morgan
uin	253708
answer	answer is ministerial correction date of answer 16/05/2019 answer text <p>Delivering a deal negotiated with the EU remains the Government’s top priority. However, if the UK leaves the EU without a deal, the same customs rules will broadly apply to transporting instruments and equipment to the EU as apply to trade between the UK and non-EU countries. This will include the use of temporary admission and applications for Returned Goods Relief.</p><p> </p><p>Alternatively, ATA carnets are available for commercial goods, professional equipment or goods going to trade fair or exhibition in participating countries, which are moved on a temporary basis to a new customs territory (i.e. they will not be sold and will return to the country of origin). This includes musical instruments.</p><p> </p><p>In a no deal scenario, the process of using an ATA Carnet (or a temporary admission declaration) will become an acceptable option for moving goods temporarily between the UK and EU, as the UK will become a single customs territory. The process for obtaining and using a Carnet will remain as it is now.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 16/05/2019 13:41:53 answering member 3935 label Biography information for Mel Stride
tabling member	4653 label Biography information for Stephen Morgan

1125369

registered interest
date	08/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment Agencies: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the level of involvement of recruitment agencies in disguised remuneration loans.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	252056
answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, usually through an offshore trust, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>HM Revenue and Customs (HMRC) will always seek payment of the loan charge from employers in the first instance. It is only where HMRC cannot reasonably collect from the employer, for example where the employer is no longer in existence or is based offshore, that the individual will be liable to pay the tax due. Around 75% of overall yield from the measure is expected to come from employers.</p><p> </p><p>Only an employer, or umbrella company established for the purpose, can originate a DR scheme. Recruitment agencies match individuals with engagers who require their labour. In most cases recruitment agencies do not employ the individual in question. Where a recruitment agency used a DR scheme to reward their employees they will be liable to pay the loan charge in the first instance.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 252057 question first answered 13/05/2019 15:46:10 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1124713

registered interest
date	03/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Security Benefits: Cohabitation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of extending (a) the marriage allowance and (b) other benefits to long-term cohabiting couples.
tabling member constituency	Rutherglen and Hamilton West
tabling member printed	Ged Killen
uin	250798
answer	answer is ministerial correction date of answer 09/05/2019 answer text <p>The Government introduced the Marriage Allowance in April 2015. Every time the personal allowance increases, the Marriage Allowance automatically becomes more generous.</p>The increase to personal allowance to £12,500 means that, from April this year, eligible couples will be able to transfer £1,250, compared to £1,060 in 2015-16. This means that in 2019-20, eligible couples can receive a tax reduction of up to £250, or £1,150 if they make a backdated claim to 2015-16.<p> </p><p>The Marriage Allowance was introduced specifically to recognise marriage and civil partnerships in the tax system. Therefore, the Government has made no assessment of extending Marriage Allowance to cohabiting couples.</p><p> </p><p>The majority of benefits are paid on a household basis and the Government currently has no plans to change this.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 09/05/2019 13:34:34 answering member 3935 label Biography information for Mel Stride
tabling member	4672 label Biography information for Ged Killen

1123104

registered interest
date	25/04/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Mortgages: Private Rented Housing
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 taxation and mortgage relief changes for buy to let property on the reported increase in the number of properties that are holiday lets; and if he will make a statement.
tabling member constituency	Edinburgh South
tabling member printed	Ian Murray
uin	247662
answer	answer is ministerial correction date of answer 30/04/2019 answer text <p>In Budget 2017 the Chancellor announced a restriction to the relief available for finance costs for residential landlords. The restriction is being phased in over 4 years and ensures that relief for finance costs is only available at the basic rate of income tax. The restriction makes the tax system fairer by ensuring landlords with higher incomes no longer receive the most generous tax treatment.</p><p> </p><p>HMRC estimates that only one in five landlords will pay more tax as a result of this measure, once it is fully implemented. Self-assessment data for the relevant years is not yet available.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 30/04/2019 13:54:53 answering member 3935 label Biography information for Mel Stride
tabling member	3966 label Biography information for Ian Murray

1122101

registered interest
date	18/04/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Apprentices: Logistics
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many logistics businesses pay into the apprenticeship levy; and what proportion of all companies does that figure represent.
tabling member constituency	Hemel Hempstead
tabling member printed	Sir Mike Penning
uin	245722
answer	answer is ministerial correction date of answer 30/04/2019 answer text <p>The ‘Transportation and storage’ sector has paid a total of £280m into the Apprenticeship Levy between April 2017 and March 2019.</p><p><strong> </strong></p><p>HMRC collects data on a Pay As You Earn (PAYE) scheme basis, and employers may have multiple PAYE schemes. HMRC is currently exploring the feasibility of accurately aggregating PAYE schemes to employer level.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 245721 question first answered 30/04/2019 14:03:12 answering member 3935 label Biography information for Mel Stride
tabling member	1528 label Biography information for Sir Mike Penning

1121367

registered interest
date	11/04/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Insolvency
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether the Government has consulted with representatives of (a) lenders, (b) business, (c) consumer groups and (d) other relevant stakeholders on his decision at the 2018 Budget to make HMRC a secondary preferential creditor in corporate insolvencies (i) before and (ii) after that decision was made.
tabling member constituency	Waveney
tabling member printed	Peter Aldous
uin	244076
answer	answer is ministerial correction date of answer 23/04/2019 answer text <p>In line with the Government’s commitment to open and consultative policy making, the Government regularly engages with a wide variety of stakeholders to ensure policy changes are well informed and based upon the best available evidence.</p><p> </p><p>The Government is currently consulting on the detailed policy design for this measure to ensure the changes work as intended. The consultation closes on 27 May and the Government is encouraging financial services businesses, lenders and insolvency practitioners to respond. The Government has already held discussions with UK Finance (the representative body for the banking and finance industry), the Insolvency Service, and R3 (the representative body for insolvency practitioners) as part of this consultation process.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 244077 question first answered 23/04/2019 15:41:25 answering member 3935 label Biography information for Mel Stride
tabling member	4069 label Biography information for Peter Aldous

1121368

registered interest
date	11/04/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Insolvency
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether (a) HMRC and (b) his Department consulted with the Insolvency Service (a) before and (b) after his decision at the 2018 Budget to make HMRC a secondary preferential creditor in insolvencies.
tabling member constituency	Waveney
tabling member printed	Peter Aldous
uin	244077
answer	answer is ministerial correction date of answer 23/04/2019 answer text <p>In line with the Government’s commitment to open and consultative policy making, the Government regularly engages with a wide variety of stakeholders to ensure policy changes are well informed and based upon the best available evidence.</p><p> </p><p>The Government is currently consulting on the detailed policy design for this measure to ensure the changes work as intended. The consultation closes on 27 May and the Government is encouraging financial services businesses, lenders and insolvency practitioners to respond. The Government has already held discussions with UK Finance (the representative body for the banking and finance industry), the Insolvency Service, and R3 (the representative body for insolvency practitioners) as part of this consultation process.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 244076 question first answered 23/04/2019 15:41:25 answering member 3935 label Biography information for Mel Stride
tabling member	4069 label Biography information for Peter Aldous

1121369

registered interest
date	11/04/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Married People: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much funding his Department has allocated to the marriage allowance; and how many (a) married couples and (b) couples in civil partnerships received that allowance in each year since it was introduced.
tabling member constituency	Manchester Central
tabling member printed	Lucy Powell
uin	244098
answer	answer is ministerial correction date of answer 23/04/2019 answer text <p>There is no specific funding allocated to this relief, and therefore no under-spend. Anyone who is eligible for the Marriage Allowance (MA) will receive it if they apply.</p><p> </p><p>Estimates of the number of couples who have benefitted from MA are being updated following the end of 2018-19 tax year.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 244099 question first answered 23/04/2019 15:37:52 answering member 3935 label Biography information for Mel Stride
tabling member	4263 label Biography information for Lucy Powell