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758053

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Cultural Heritage: Capital Taxes
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many staff of HM Revenue and Customs are employed in monitoring whether undertakings in respect of public access to heritage assets that have been exempted from inheritance tax and capital gains tax are adhered to.
tabling member constituency	Rhondda
tabling member printed	Chris Bryant
uin	9294
answer	answer is ministerial correction date of answer 11/09/2017 answer text The estimated cost of the inheritance tax exemption for heritage assets can be found at: <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> The cost of the capital gains tax exemption for heritage assets is not available.<p> </p><p>The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.</p><p> </p><p>The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Pre-eminent objects s.31(1)(a)IHTA and (aa)</p></td><td><p>Land s.31(1)(b)IHTA</p></td><td><p>Buildings &amp; amenity land s.31(1)(c) and (d) IHTA</p></td><td><p>Historically associated objects s.31(1)(e)IHTA</p></td></tr><tr><td><p>2007/08</p></td><td><p>12</p></td><td><p>3</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2008/09</p></td><td><p>9</p></td><td><p>0</p></td><td><p>2</p></td><td><p>1</p></td></tr><tr><td><p>2009/10</p></td><td><p>10</p></td><td><p>1</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2010/11</p></td><td><p>9</p></td><td><p>1</p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p>2011/12</p></td><td><p>7</p></td><td><p>2</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2012/13</p></td><td><p>8</p></td><td><p>2</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013/14</p></td><td><p>8</p></td><td><p>2</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2014/15</p></td><td><p>6</p></td><td><p>0</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2015/16</p></td><td><p>14</p></td><td><p>2</p></td><td><p>1</p></td><td><p>0</p></td></tr><tr><td><p>2016/17</p></td><td><p>16</p></td><td><p>0</p></td><td><p>2</p></td><td><p>0</p></td></tr></tbody></table><p> </p><p>Sixteen people within HMRC are involved in ensuring undertakings are adhered to.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9162 9165 question first answered 11/09/2017 15:57:28 answering member 3935 label Biography information for Mel Stride
tabling member	1446 label Biography information for Sir Chris Bryant

758058

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Stamp Duty Land Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what recent assessment he has made of the effect of stamp duty levels on the housing market; and if he will make a statement.
tabling member constituency	Mid Sussex
tabling member printed	Sir Nicholas Soames
uin	9056
answer	answer is ministerial correction date of answer 11/09/2017 answer text <p>The property market is affected by a wide variety of factors. The Government published an assessment of the 2014 changes to Stamp Duty Land Tax in 2015. It showed that in the year after the reforms, the number of residential property transactions above £1m was the same as the year beforehand. The analysis can be found at:</p><p>https://www.gov.uk/government/publications/preliminary-assessment-of-2014-residential-sdlt-slice-reforms</p><p> </p><p>Recent statistics show that residential transactions greater than £2m are 9% lower in Q2 2017 than Q2 2014, while transactions between £1 and £2 million are 19% higher.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/09/2017 15:54:47 answering member 3935 label Biography information for Mel Stride
tabling member	116 label Biography information for Lord Soames of Fletching

758063

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Taxation: Electronic Government
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, by what date the free software promised by HM Revenue and Customs for smaller companies to comply with Making Tax Digital will be made available.
tabling member constituency	East Ham
tabling member printed	Stephen Timms
uin	9026
answer	answer is ministerial correction date of answer 11/09/2017 answer text <p>HMRC is working very closely with the software industry to ensure a range of suitable products at a wide variety of price points is made available. Free software will be available for those businesses with the most straightforward affairs who voluntarily choose to use Making Tax Digital to meet their Income Tax obligations as part of the pilot phase.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/09/2017 15:56:57 answering member 3935 label Biography information for Mel Stride
tabling member	163 label Biography information for Sir Stephen Timms

758066

registered interest
date	06/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Cultural Heritage: Capital Taxes
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of inheritance tax and capital gains tax exemptions for heritage assets.
tabling member constituency	Rhondda
tabling member printed	Chris Bryant
uin	9162
answer	answer is ministerial correction date of answer 11/09/2017 answer text The estimated cost of the inheritance tax exemption for heritage assets can be found at: <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> The cost of the capital gains tax exemption for heritage assets is not available.<p> </p><p>The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.</p><p> </p><p>The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Pre-eminent objects s.31(1)(a)IHTA and (aa)</p></td><td><p>Land s.31(1)(b)IHTA</p></td><td><p>Buildings &amp; amenity land s.31(1)(c) and (d) IHTA</p></td><td><p>Historically associated objects s.31(1)(e)IHTA</p></td></tr><tr><td><p>2007/08</p></td><td><p>12</p></td><td><p>3</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2008/09</p></td><td><p>9</p></td><td><p>0</p></td><td><p>2</p></td><td><p>1</p></td></tr><tr><td><p>2009/10</p></td><td><p>10</p></td><td><p>1</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2010/11</p></td><td><p>9</p></td><td><p>1</p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p>2011/12</p></td><td><p>7</p></td><td><p>2</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>2012/13</p></td><td><p>8</p></td><td><p>2</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013/14</p></td><td><p>8</p></td><td><p>2</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2014/15</p></td><td><p>6</p></td><td><p>0</p></td><td><p>2</p></td><td><p>2</p></td></tr><tr><td><p>2015/16</p></td><td><p>14</p></td><td><p>2</p></td><td><p>1</p></td><td><p>0</p></td></tr><tr><td><p>2016/17</p></td><td><p>16</p></td><td><p>0</p></td><td><p>2</p></td><td><p>0</p></td></tr></tbody></table><p> </p><p>Sixteen people within HMRC are involved in ensuring undertakings are adhered to.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 9165 9294 question first answered 11/09/2017 15:57:28 answering member 3935 label Biography information for Mel Stride
tabling member	1446 label Biography information for Sir Chris Bryant

757537

registered interest
date	05/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	PAYE
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, when he plans to publish the post-implementation review of PAYE Real Time Information.
tabling member constituency	East Ham
tabling member printed	Stephen Timms
uin	8609
answer	answer is ministerial correction date of answer 11/09/2017 answer text <p>HMRC expects to publish the post-implementation review of real time information later this year.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/09/2017 15:56:07 answering member 3935 label Biography information for Mel Stride
tabling member	163 label Biography information for Sir Stephen Timms

757543

registered interest
date	05/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Tourism: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what progress the Government has made on its consultation report on the effect of VAT on tourism in Northern Ireland.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	8880
answer	answer is ministerial correction date of answer 11/09/2017 answer text <p>The government has agreed to commission a detailed consultative report on the impact of VAT and APD on tourism in Northern Ireland to recommend how best to build upon the growing success of that sector.</p><p> </p><p>Further details on the report will be announced in due course.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/09/2017 15:52:30 answering member 3935 label Biography information for Mel Stride
tabling member	1409 label Biography information for Mr Gregory Campbell

755585

registered interest
date	04/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	National Insurance Contributions: Offenders
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, by what date he intends to implement a national insurance contributions exemption for businesses employing ex-offenders.
tabling member constituency	Birkenhead
tabling member printed	Frank Field
uin	7008
answer	answer is ministerial correction date of answer 07/09/2017 answer text <p>The Government will set out its plans in due course.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 7734 question first answered 07/09/2017 14:14:03 answering member 3935 label Biography information for Mel Stride
tabling member	478 label Biography information for Lord Field of Birkenhead

755586

registered interest
date	04/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Plastic Surgery: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how the rate of VAT payable for cosmetic surgery procedures is calculated.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	6972
answer	answer is ministerial correction date of answer 07/09/2017 answer text <p>There is no special rate or calculation of VAT that applies specifically to cosmetic services. If the primary purpose of the treatment is for the protection, maintenance or restoration of the health of the individual, then no VAT will be charged on the procedure. VAT is charged at the standard rate on other cosmetic services.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 07/09/2017 14:18:09 answering member 3935 label Biography information for Mel Stride
tabling member	1438 label Biography information for Mr Kevan Jones

756727

registered interest
date	04/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Revenue and Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will publish a position paper on the future of HM Revenue and Customs after the UK leaves the EU and its role in investigating tax avoidance by multinational corporations; and if he will make a statement.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	7874
answer	answer is ministerial correction date of answer 07/09/2017 answer text <p>The UK has been at the forefront of the Organisation for Economic Cooperation and Development (OECD) Base Erosion and Profit Shifting (BEPS) Project.</p><p> </p><p>The Government has taken the lead in implementing the project’s recommendations in domestic legislation including a restriction on tax relief for corporate interest expense and rules to prevent multinationals exploiting mismatches between countries’ tax regimes.</p><p> </p><p>Leaving the EU will not impact the Government’s commitment to ensure that the UK has a fair and competitive tax system, where taxes are paid. As the UK’s tax authority, HMRC will continue to engage on these issues after the UK leaves the EU.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 07/09/2017 14:15:37 answering member 3935 label Biography information for Mel Stride
tabling member	177 label Biography information for Gareth Thomas

756733

registered interest
date	04/09/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Employers' Contributions
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if his Department will provide a holiday on employers' national insurance contributions for a full year for (a) those with a disability, (b) those with chronic mental health problems, (c) ex-offenders, (d) those unemployed for a year or more, (e) care leavers and (f) veterans.
tabling member constituency	North Norfolk
tabling member printed	Norman Lamb
uin	7734
answer	answer is ministerial correction date of answer 07/09/2017 answer text <p>The Government will set out its plans in due course.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 7008 question first answered 07/09/2017 14:14:03 answering member 3935 label Biography information for Mel Stride
tabling member	1439 label Biography information for Norman Lamb