Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed question first answered answering member label attachment file name title
tabling member	label

Search

1056698

registered interest
date	07/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Fraud
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 level of fraud in (a) VAT, (b) customs duty and (c) excise duties at the United Kingdom border in each of the last five years.
tabling member constituency	Camberwell and Peckham
tabling member printed	Ms Harriet Harman
uin	218145
answer	answer is ministerial correction date of answer 12/02/2019 answer text <p><strong></strong>The information requested is not held. HM Revenue and Customs (HMRC) estimates the tax gap, which will encompass fraud, for VAT, excise duties and customs duty – the latter is contained within the Department’s estimates of ‘other taxes’. However, it is not possible to subdivide these tax gap estimates into fraud that occurs at the United Kingdom border and fraud that occurs elsewhere. Tax gap estimates for VAT, excise duties and other taxes for tax years 2005-06 to 2016-17 are available in chapters 2, 3 and 6, respectively, of HMRC’s publication Measuring Tax Gaps 2018. This report is available at <a href="https://www.gov.uk/government/statistics/measuring-tax-gaps" target="_blank">https://www.gov.uk/government/statistics/measuring-tax-gaps</a>.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/02/2019 13:22:58 answering member 3935 label Biography information for Mel Stride
tabling member	150 label Biography information for Ms Harriet Harman

1056793

registered interest
date	07/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Public Houses: Non-domestic Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will announce a review of the business rates system for pubs.
tabling member constituency	Oxford West and Abingdon
tabling member printed	Layla Moran
uin	218384
answer	answer is ministerial correction date of answer 15/02/2019 answer text <p>The Government keeps all taxes under review. Pubs currently benefit from a £1,000 discount on their business rates bills, and many small pubs also benefit from 100% Small Business Rate Relief and Rural Rate Relief. Pubs will be significant beneficiaries of the business rates discount announced at Budget 2018. This is a bill cut of one-third for retailers and pubs with a rateable value below £51,000, subject to state aid limits and eligibility for other reliefs.</p><p> </p><p>All ratepayers will benefit from the switch from RPI to CPI indexation of the multiplier, worth £5bn over the next five years.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/02/2019 08:32:32 answering member 3935 label Biography information for Mel Stride
tabling member	4656 label Biography information for Layla Moran

1056835

registered interest
date	07/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Minimum Wage: Non-payment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many staff in HMRC are allocated to investigating non-payment of the minimum wage.
tabling member constituency	Glasgow South
tabling member printed	Stewart Malcolm McDonald
uin	218339
answer	answer is ministerial correction date of answer 12/02/2019 answer text <p>The government is determined that everyone who is entitled to the National Minimum Wage (NMW) receives it. If anyone thinks they are not receiving at least the minimum wage, they can contact Acas, in confidence, on 0300 123 1100 or submit a query online using the link <a href="https://www.gov.uk/government/publications/pay-and-work-rights-complaints" target="_blank">https://www.gov.uk/government/publications/pay-and-work-rights-complaints</a></p><p> </p><p>The government increased NMW enforcement funding from £20 million per annum in 2016/17, to £26.3m in 2018-19. This additional investment enabled a significant expansion of resources dedicated to enforcing the minimum wage: there were 424 staff in post in HMRC’s NMW teams as at 31 March 2018.</p><p> </p><p>In addition, other staff across HMRC contribute to enforcing NMW, including lawyers, technical advisers, and those specialising in criminal investigations. HMRC does not record the specific numbers of those staff involved beyond those identified above.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/02/2019 13:34:52 answering member 3935 label Biography information for Mel Stride
tabling member	4461 label Biography information for Stewart Malcolm McDonald

1056858

registered interest
date	07/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Duty Free Allowances
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 on his policies of the EU returning to duty free arrangements in the event of the UK leaving the EU without a deal; and whether the UK will reciprocate to ensure a parity of arrangements for UK businesses.
tabling member constituency	Altrincham and Sale West
tabling member printed	Sir Graham Brady
uin	218193
answer	answer is ministerial correction date of answer 15/02/2019 answer text <p>The issues around duty-free are complex, with a range of possible approaches. The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.</p><p> </p><p>The Chancellor made clear at the Treasury Select Committee on 5 November that there are no plans at the moment to review the duty-free situation, when asked about the possible reintroduction of duty-free after March 2019.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/02/2019 08:35:15 answering member 3935 label Biography information for Mel Stride
tabling member	435 label Biography information for Sir Graham Brady

1055782

registered interest
date	06/02/2019
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, in relation to the Loan Charge 2019, whether Employment Benefit Trust schemes have always been considered defective by HMRC; and what the evidential basis is for the requirement to bring forward legislative proposals to enable HMRC to collect tax on loans issued since 1999.
tabling member constituency	Ribble Valley
tabling member printed	Mr Nigel Evans
uin	217479
answer	answer is ministerial correction date of answer 14/02/2019 answer text <p>Employment Benefit Trusts (EBTs) are often used as third parties in Disguised Remuneration (DR) schemes. DR schemes are contrived avoidance arrangements that pay loans in place of ordinary remuneration, with the sole purpose of avoiding income tax and National Insurance contributions.</p><p> </p><p>It is the view of HMRC and the Courts that these types of arrangements have never been effective and tax was always due. HMRC has consistently challenged their use and publicised the risks of trying to avoid tax. They have opened and settled thousands of enquiries into the use of DR schemes, and successfully litigated a number of cases in the courts. The most well-known judgement was the unanimous Supreme Court decision in favour of HMRC against Rangers Football Club.</p><p>HMRC is working hard to help individuals get out of tax avoidance for good and is encouraging anyone who is concerned about their ability to pay what they owe, to contact them as soon as possible to discuss their position. In November 2017, HMRC set up a dedicated helpline for those wanting to settle their avoidance scheme use, and discuss payment options. HMRC will work with all individuals to reach a manageable and sustainable payment plan wherever possible.</p><p> </p><p>Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The charge on DR loans does not change this principle and the employee will only be liable where the amount cannot reasonably be collected from the employer, such as where the employer is offshore or no longer exists. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.</p><p> </p><p>HMRC has also introduced a simplified process for those who choose to settle their use of DR avoidance schemes before the loan charge arises. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can automatically agree a payment plan of up to five years without the need to give HMRC any information about their income and assets. This arrangement has been extended to 7 years for scheme users who have an income of less than £30,000.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/02/2019 17:25:02 answering member 3935 label Biography information for Mel Stride
tabling member	474 label Biography information for Mr Nigel Evans

1055794

registered interest
date	06/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Chocolate: Fairtrade Initiative
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what proportion of imported chocolate is Fairtrade.
tabling member constituency	Portsmouth South
tabling member printed	Stephen Morgan
uin	217635
answer	answer is ministerial correction date of answer 14/02/2019 answer text <p>There is no separate commodity code for Fairtrade chocolate in the UK integrated tariff. The information requested is therefore not available.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/02/2019 17:26:34 answering member 3935 label Biography information for Mel Stride
tabling member	4653 label Biography information for Stephen Morgan

1055862

registered interest
date	06/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Overseas Aid
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the answer of 23 January 2019, to Question 208845 on Revenue and Customs: Overseas Aid, what that money was spent on.
tabling member constituency	Shipley
tabling member printed	Philip Davies
uin	217512
answer	answer is ministerial correction date of answer 14/02/2019 answer text <p>Official Development Assistance spend by HMRC supports the revenue authorities of developing countries to provide economic integration, stability and growth by:</p><p> </p><ol><li><p>improving their tax and customs administration functions; and</p></li><li><p>improving their tax and customs policies to increase revenue collection.</p></li></ol> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/02/2019 17:18:38 answering member 3935 label Biography information for Mel Stride
tabling member	1565 label Biography information for Sir Philip Davies

1055905

registered interest
date	06/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Bootle
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will publish in full the business case and any documents relating to the financial evaluation of the decision to close St John's House HMRC office in Bootle.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	217615
answer	answer is ministerial correction date of answer 11/02/2019 answer text <p>The business case for HMRC’s estates transformation covers the Locations Programme as a whole rather than individual offices, and is not specifically focused on its decision to close St John’s House, Bootle.</p><p> </p><p>HMRC’s Programme Business Case for the ten-year period to 2025-26 has been reviewed by the Major Projects Review Group and was approved by the Chief Secretary to the Treasury in July 2017.</p><p> </p><p>HMRC’s location strategy will result in savings of around £300 million up to 2025. The Programme will also deliver annual cash savings (compared to 2015-16 costs) of around £90 million from 2028, while delivering workspaces necessary for HMRC’s transformation and resulting in increased collaboration and greater flexibility.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/02/2019 14:33:18 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1055915

registered interest
date	06/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax: Tax Rates and Bands
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will publish the number of higher rate tax payers in each constituency in each of the last five years.
tabling member constituency	Walthamstow
tabling member printed	Stella Creasy
uin	217579
answer	answer is ministerial correction date of answer 11/02/2019 answer text <p>Estimates of the number of higher rate tax payers, in each parliamentary constituency for tax years 2011-12 to 2015-16, are attached. These estimates include additional rate tax payers who also pay higher rate tax.</p><p> </p><p>These estimates are based on the annual Survey of Personal Incomes (SPI) for each tax year. Estimates for parliamentary constituencies, should be treated with caution as they are based on much smaller samples than national or regional estimates.</p><p> </p><p>For more information about the SPI, please refer to:</p><p><a href="https://www.gov.uk/government/collections/personal-incomes-statistics" target="_blank">https://www.gov.uk/government/collections/personal-incomes-statistics</a></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/02/2019 15:01:03 answering member 3935 label Biography information for Mel Stride attachment 1 file name 1902011_01863_Creasy_Final_Table.docx title PQ attachment
tabling member	4088 label Biography information for Stella Creasy

1056799

registered interest
date	06/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Non-domestic Rates: Public Houses
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 altering business rates to support local pubs.
tabling member constituency	Midlothian
tabling member printed	Danielle Rowley
uin	218387
answer	answer is ministerial correction date of answer 12/02/2019 answer text <p>The UK Government has introduced wide-ranging cuts to business rates benefitting all ratepayers in England that are worth more than £13bn over the next five years. They include a £1,000 discount for small and medium pubs in 2017-18 and 2018-19, and a retail discount of one third for two years from April 2019, for which pubs will be eligible. The pubs sector will also benefit from the Budget 2018 freeze on beer duty.</p><p> </p><p>As business rates are devolved, business rates policy in Scotland is a matter for the Scottish Government. The UK Government is providing Barnett consequential funding so the Devolved Administrations may provide similar support if they wish.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/02/2019 13:26:15 answering member 3935 label Biography information for Mel Stride
tabling member	4628 label Biography information for Danielle Rowley