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973220

registered interest
date	13/09/2018
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 representations he has received from self-employed people on the potential extension of IR35 off-payroll tax to the private sector; and what proportion of those representations have been critical of that potential change.
tabling member constituency	Hove
tabling member printed	Peter Kyle
uin	174787
answer	answer is ministerial correction date of answer 09/10/2018 answer text <p>The Government is considering the responses to the consultation on non-compliance with the off-payroll working rules in the private sector. A number of these responses were from individuals who identified themselves as self-employed.</p><p> </p><p>The Government will issue a formal response to the consultation in due course.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 09/10/2018 14:42:04 answering member 3935 label Biography information for Mel Stride
tabling member	4505 label Biography information for Peter Kyle

973305

registered interest
date	13/09/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions his Department has had with the EU on the EU classification of sanitary items for VAT purposes.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	174836
answer	answer is ministerial correction date of answer 09/10/2018 answer text <p>The Government has continued to press at EU level for the flexibility to apply a zero rate of VAT to women’s sanitary products so that this can be introduced in the UK at the earliest opportunity.</p><p> </p><p>In January 2018, the European Commission brought forward a legislative proposal to enhance Member States’ flexibility to apply reduced and zero rates of VAT. This proposal remains under discussion and, if agreed to by Member States, would give the UK the legal ability to zero rate women’s sanitary products.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 09/10/2018 14:46:54 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

972415

registered interest
date	12/09/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Tax Yields
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 (a) overall amount and (b) proportion of tax revenue raised from the contributions of businesses with a turnover of £1 million or less in terms of (i) employer national insurance contributions, (ii) corporation tax, (iii) value added tax and (iv) business rates.
tabling member constituency	Altrincham and Sale West
tabling member printed	Sir Graham Brady
uin	173981
answer	answer is ministerial correction date of answer 09/10/2018 answer text <p>It is not possible to identify tax revenue raised from the contributions of businesses with a turnover of £1 million or less as the necessary information on turnover is not readily available and could be provided only at disproportionate cost. HMRC does not collect business rates.</p><p> </p><p>It is possible to identify tax liabilities for businesses with a turnover of £1 million or less for corporation tax and value added tax.</p><p> </p><p>We estimate corporation tax liabilities for 2016-17 was £50 billion of which around £12 billion (24%) was contributed by companies with turnover of £1 million or less.</p><p> </p><p>We estimate Home VAT liabilities for 2016-17 was £100 billion of which around £16 billion (16%) was contributed by companies with a turnover of £1 million or less.</p><p> </p><p>The Ministry of Housing, Communities &amp; Local Government statistics on national non-domestics rates are available using the following link below. Business rates collected is aggregated data by local authority and not by individual business size.</p><p> </p><p><a href="https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-for-2018-to-2019" target="_blank">https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-for-2018-to-2019</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 09/10/2018 14:44:00 answering member 3935 label Biography information for Mel Stride
tabling member	435 label Biography information for Sir Graham Brady

972446

registered interest
date	12/09/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Tax Yields
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 proportion of revenue to the Exchequer raised from businesses with (a) 0-9 employees, (b) 0-49 employees and (c) a turnover of £1 million or less.
tabling member constituency	Altrincham and Sale West
tabling member printed	Sir Graham Brady
uin	173982
answer	answer is ministerial correction date of answer 09/10/2018 answer text <p>It is not possible to estimate the proportion of revenue raised from businesses with (a) 0-9 employees, (b) 0-49 employees as the information is not held.</p><p> </p><p>It is not possible to estimate the proportion of revenue raised from businesses with (c) a turnover of £1 million or less as the information is not readily available and could be provided only at disproportionate cost. It is possible to identify tax liabilities for businesses with a turnover of £1 million or less for corporation tax and value added tax.</p><p> </p><p>We estimate corporation tax liabilities for 2016-17 was £50 billion of which around £12 billion (24%) was contributed by companies with turnover of £1 million or less.</p><p> </p><p>We estimate Home VAT liabilities for 2016-17 was £100 billion of which around £16 billion (16%) was contributed by companies with a turnover of £1 million or less.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 09/10/2018 14:45:36 answering member 3935 label Biography information for Mel Stride
tabling member	435 label Biography information for Sir Graham Brady

972477

registered interest
date	12/09/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Freeports
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the White Paper, The Future Relationship Between the United Kingdom and the European Union, published in July 2018, what assessment he has made of the UK's ability to establish Supercharged Free Ports after the UK leaves the EU.
tabling member constituency	Middlesbrough South and East Cleveland
tabling member printed	Mr Simon Clarke
uin	174144
answer	answer is ministerial correction date of answer 09/10/2018 answer text <p>A free port is an area located at a port which is designated as a free zone. Section 100A of the Customs and Excise Management Act 1979 (CEMA) currently provides the legal basis for the designation of free zones by HM Treasury and will continue to do so following UK withdrawal from the EU. Applying for designation as a free zone will be a commercial decision to be taken by private operators.</p><p> </p><p>Schedule 2 Part 2 Paragraph 2 of the Taxation (Cross-border Trade) Act 2018 makes provision to enable HMRC to make regulations imposing requirements in respect of goods kept in free zones designated under CEMA 1979.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 09/10/2018 14:48:11 answering member 3935 label Biography information for Mel Stride
tabling member	4655 label Biography information for Sir Simon Clarke

971552

registered interest
date	11/09/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Fiscal Policy: Scotland
house id	1
legislature	25259 pref label House of Commons
question text	What assessment he has made of the effect of the Government’s fiscal policies on household budgets in Scotland.
tabling member constituency	Paisley and Renfrewshire North
tabling member printed	Gavin Newlands
uin	906794
answer	answer is ministerial correction date of answer 11/09/2018 answer text <p>The Government publishes distributional analysis of the impact of fiscal policies across the UK income distribution.</p><p> </p><p>At Autumn Budget, the Scottish Government benefited from a £2bn boost to their budget. Once the Scotland Act 2016 is fully implemented, more than 50% of the Scottish Government’s funding will come from revenues raised in Scotland. It is for the Scottish Government to take decisions across areas of devolved responsibility, including their own fiscal policy.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/09/2018 14:57:31 answering member 3935 label Biography information for Mel Stride
tabling member	4420 label Biography information for Gavin Newlands

971553

registered interest
date	11/09/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Co-operatives: Finance
house id	1
legislature	25259 pref label House of Commons
question text	What plans he has to increase fiscal support for the co-operative sector.
tabling member constituency	Birmingham, Edgbaston
tabling member printed	Preet Kaur Gill
uin	906797
answer	answer is ministerial correction date of answer 11/09/2018 answer text <p>This Government recognises the value of co-operatives and other mutually owned businesses, which are worth more than £36 billion to our economy.</p><p> </p><p>Since 2010, the government has reduced the corporation tax rate from 28% to 19% today, which benefits all businesses, including co-operatives, supporting investment, jobs, and growth.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/09/2018 14:54:03 answering member 3935 label Biography information for Mel Stride
tabling member	4603 label Biography information for Preet Kaur Gill

971703

registered interest
date	11/09/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Finance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department provides financial assistance for HMRC to help local businesses run (a) the small self-administered scheme and (b) other schemes.
tabling member constituency	Crewe and Nantwich
tabling member printed	Laura Smith
uin	173626
answer	answer is ministerial correction date of answer 18/09/2018 answer text <p>This government has always provided HMRC with the resources it needs to carry out its responsibilities. At the 2015 Spending Review, the government invested £1.3 billion to transform HMRC to make it quicker and easier for customers to deal with HMRC.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 18/09/2018 15:14:38 answering member 3935 label Biography information for Mel Stride
tabling member	4648 label Biography information for Laura Smith

971352

registered interest
date	10/09/2018
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, if he will limit disguised remuneration loan charges to loans entered into after the Finance Act 2017 received Royal Assent; and if he will make a statement.
tabling member constituency	Cardiff West
tabling member printed	Kevin Brennan
uin	172456
answer	answer is ministerial correction date of answer 13/09/2018 answer text <p>The charge on disguised remuneration (DR) loans is targeted at artificial tax avoidance schemes where earnings were paid via a third party in the form of ‘loans’ which in reality were never repaid.</p><p> </p><p>DR scheme users took home almost all of their pay tax-free. However, despite the claims made by promoters, these schemes never worked and the amounts paid were always taxable under the law at the time.</p><p> </p><p>The Government has decided that the charge on DR loans is the right way to ensure that everybody pays the taxes they owe and contributes towards the public-funded services from which they benefit.</p><p> </p><p>Restricting the charge only to DR loans entered into after Finance Act 2017 received Royal Assent would not be fair to ordinary taxpayers, who have always paid the right amount of tax and have not engaged in tax avoidance schemes.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/09/2018 15:15:30 answering member 3935 label Biography information for Mel Stride
tabling member	1400 label Biography information for Kevin Brennan

971379

registered interest
date	10/09/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Security Benefits: EU Nationals
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many complaints were received by HMRC from UK Businesses in relation to PDA1 (a) applications and (b) renewals in (i) 2015, (ii) 2016, (iii) 2017 and (iv) 2018.
tabling member constituency	Central Ayrshire
tabling member printed	Dr Philippa Whitford
uin	172538
answer	answer is ministerial correction date of answer 13/09/2018 answer text <p>HMRC does not hold this information and to obtain it would be at disproportionate cost.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/09/2018 15:16:22 answering member 3935 label Biography information for Mel Stride
tabling member	4385 label Biography information for Dr Philippa Whitford