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1717895

registered interest
date	14/05/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Veterans
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many employers received national insurance relief as a result of employing veterans in financial year 2022-23.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	26040
answer	answer is ministerial correction date of answer 20/05/2024 answer text <p>The number of employers who received National Insurance relief as a result of employing veterans in financial year 2022 to 2023 can be found online at:</p><p><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></p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 20/05/2024 14:30:26 answering member 4407 label Biography information for Nigel Huddleston
tabling member	298 label Biography information for Steve McCabe

1717966

registered interest
date	14/05/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Holiday Accommodation: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether changes to taxation arrangements of furnished holiday lets will apply to purpose-built holiday lodges on sites designated for leisure and tourism purposes.
tabling member constituency	Edinburgh West
tabling member printed	Christine Jardine
uin	26198
answer	answer is ministerial correction date of answer 21/05/2024 answer text <p>The Government has announced that it will abolish the Furnished Holiday Lettings (FHL) tax regime from April 2025, equalising the tax treatment of all individual FHL and non-FHL businesses. This will make the taxation of property fairer and simpler while raising revenue for vital public services. The changes will not penalise or prohibit the provision of FHLs more widely.</p><p> </p><p>The status of individual businesses, and so the application of tax rules, will always depend on the specific facts of each case.</p><p> </p><p>The Government keeps all aspects of tax policy under review and any decisions on future changes will be taken by the Chancellor in the context of the wider public finances.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 21/05/2024 08:15:01 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4634 label Biography information for Christine Jardine

1718053

registered interest
date	14/05/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance Contributions
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) number of people who will financially benefit from the National Insurance reduction announced in the Spring Budget 2024 and (b) average (i) financial gain from that reduction and (ii) cumulative financial gain from reductions to National Insurance announced in the Autumn Statement 2023 and Spring Budget 2024, by region.
tabling member constituency	Sedgefield
tabling member printed	Paul Howell
uin	26293
answer	answer is ministerial correction date of answer 17/05/2024 answer text <p>The estimated number of people who financially benefited from the National insurance reduction in the Autumn Statement and Spring Budget and the associated financial gain for an average employee on £35,404 can be seen in Table 1 below:</p><p> </p><p>Table 1: gain for an average employee on £35,404 from reductions to National Insurance announced in the Autumn Statement 2023 and Spring Budget 2024</p><table><tbody><tr><td><p><strong>2024 to 2025 tax year impacts</strong></p></td><td><p><strong>Autumn Statement only </strong></p></td><td><p><strong>Spring Budget only </strong></p></td><td><p><strong>Cumulative Spring Budget and Autumn Statement</strong></p></td></tr><tr><td><p><strong>Number of people who financially benefitted from the NICs reduction, 1000s</strong></p></td><td><p>29,300</p></td><td><p>29,500</p></td><td><p>29,500</p></td></tr><tr><td><p><strong>Gain for average employee with mean employee salary of £35,404</strong></p></td><td><p>£457</p></td><td><p>£457</p></td><td><p>£913</p></td></tr></tbody></table><p> </p><p>The estimated average financial gain among those benefitting from both the Autumn Statement 2023 and Spring Budget 2024 National insurance reduction, by region, can be seen in the Table 2 below:</p><p> </p><p>Table 2: average financial gain and cumulative gain from reductions to National Insurance announced in the Autumn Statement 2023 and Spring Budget 2024, by region</p><p><strong> </strong></p><table><tbody><tr><td><p><strong>2024 to 2025 tax year impacts</strong><strong> by region</strong></p></td><td><p><strong>Number of gainers, 1000s</strong></p></td><td><p><strong>Average gain, Spring Budget only </strong></p></td><td><p><strong>Average cumulative gain, Autumn Statement and Spring Budget</strong></p></td></tr><tr><td><p>North East</p></td><td><p>1,060</p></td><td><p>£316</p></td><td><p>£632</p></td></tr><tr><td><p>North West and Merseyside</p></td><td><p>3,140</p></td><td><p>£321</p></td><td><p>£644</p></td></tr><tr><td><p>Yorkshire and the Humber</p></td><td><p>2,330</p></td><td><p>£313</p></td><td><p>£628</p></td></tr><tr><td><p>East Midlands</p></td><td><p>2,110</p></td><td><p>£322</p></td><td><p>£645</p></td></tr><tr><td><p>West Midlands</p></td><td><p>2,500</p></td><td><p>£322</p></td><td><p>£645</p></td></tr><tr><td><p>East of England</p></td><td><p>2,830</p></td><td><p>£360</p></td><td><p>£720</p></td></tr><tr><td><p>London</p></td><td><p>4,350</p></td><td><p>£381</p></td><td><p>£763</p></td></tr><tr><td><p>South East</p></td><td><p>4,120</p></td><td><p>£369</p></td><td><p>£738</p></td></tr><tr><td><p>South West</p></td><td><p>2,420</p></td><td><p>£327</p></td><td><p>£655</p></td></tr><tr><td><p>Northern Ireland</p></td><td><p>807</p></td><td><p>£308</p></td><td><p>£618</p></td></tr><tr><td><p>Scotland</p></td><td><p>2,430</p></td><td><p>£338</p></td><td><p>£677</p></td></tr><tr><td><p>Wales</p></td><td><p>1,240</p></td><td><p>£320</p></td><td><p>£642</p></td></tr><tr><td><p><strong>Total</strong></p></td><td><p><strong>29,500</strong></p></td><td><p><strong>£341</strong></p></td><td><p><strong>£683</strong></p></td></tr></tbody></table><p> </p><p>These are the modelled average impacts rather than the impacts for an average full time employee (on a given salary), for example the £900 gain previously published for the cumulative impacts.</p><p> </p><p>The Autumn Statement 2023 National insurance reduction estimates are based upon the 2019 to 2020 Survey of Personal Incomes, projected in line with economic assumptions consistent with the Office for Budget Responsibilities November 2023 Economic and Fiscal Outlook.</p><p> </p><p>The Spring Budget 2024 National insurance reduction estimates and cumulative estimates of both policies are based upon the 2019 to 2020 Survey of Personal Incomes, projected in line with economic assumptions consistent with the Office for Budget Responsibilities March 2024 Economic and Fiscal Outlook.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 26294 question first answered 17/05/2024 14:08:46 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4830 label Biography information for Paul Howell

1717504

registered interest
date	13/05/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Pensioners: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many of those receiving State Pension paid tax in the (a) 2021-22, (b) 2022-23, and (c) 2023-24 financial years.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	25886
answer	answer is ministerial correction date of answer 20/05/2024 answer text <p>This information is published in <a href="https://www.gov.uk/government/statistics/number-of-individual-income-taxpayers-by-marginal-rate-gender-and-age" target="_blank">Table 2.1 Number of individual Income Tax payers</a>.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 20/05/2024 09:59:11 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4488 label Biography information for Martyn Day

1717529

registered interest
date	13/05/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Holiday Accommodation: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 April 2024 to Question 21018 on Holiday Accommodation: Taxation, whether his Department has made an assessment of the potential impact of the abolition of the furnished holiday lettings tax regime on business resilience and diversification of farms.
tabling member constituency	Suffolk Coastal
tabling member printed	Dr Thérèse Coffey
uin	25839
answer	answer is ministerial correction date of answer 20/05/2024 answer text <p>The Government recognises the important role that Furnished Holiday Lets (FHLs), including those located on farms, have in the visitor economy. This measure does not penalise or prohibit the provision of FHLs and brings their tax treatment in line with other rentals.</p><p> </p><p>The Government will publish draft legislation, explanatory notes, and a tax information and impacts note in due course. These will set out how the announced changes will apply in practice.</p><p> </p><p>As with all aspects of the tax system, the Government keeps the taxation of property under review and any decision on future changes will be taken by the Chancellor in the context of the wider public finances.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 20/05/2024 10:03:00 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4098 label Biography information for Dr Thérèse Coffey

1717588

registered interest
date	13/05/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duty Land Tax: Private Rented Housing
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 impact of the abolition of multiple dwellings relief within stamp duty land tax on new housing supply in the private rented sector.
tabling member constituency	Northampton South
tabling member printed	Andrew Lewer
uin	25922
answer	answer is ministerial correction date of answer 20/05/2024 answer text <p>The abolition of Multiple Dwellings Relief follows an external evaluation which found no strong evidence that the relief is meeting its original objectives of supporting investment in residential property in the private rented sector. The evaluation can be found here: <a href="https://www.gov.uk/government/publications/stamp-duty-land-tax-relief-for-multiple-dwellings-evaluation" target="_blank">https://www.gov.uk/government/publications/stamp-duty-land-tax-relief-for-multiple-dwellings-evaluation</a>.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 20/05/2024 10:01:12 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4659 label Biography information for Andrew Lewer

1717675

registered interest
date	13/05/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Defibrillators: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has made an estimate of the cost to the public purse of a removing Value Added Tax on automatic external defibrillators.
tabling member constituency	Liverpool, West Derby
tabling member printed	Ian Byrne
uin	26006
answer	answer is ministerial correction date of answer 16/05/2024 answer text The Government provides VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs) through VAT refunds on purchases made by local authorities including parish councils, and VAT reliefs for purchases made through voluntary contributions where the AED is donated to eligible charities or the NHS.<p> </p><p>The cost of relieving VAT on AEDs is uncertain owing to the lack of data on purchases of these devices. Businesses are not required to provide information at a product level in their VAT returns, as this may impose an excessive administrative burden.</p><p> </p><p>The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 16/05/2024 13:06:04 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4831 label Biography information for Ian Byrne

1717684

registered interest
date	13/05/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT Exemptions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many businesses are VAT exempt in each region of the UK.
tabling member constituency	West Dorset
tabling member printed	Chris Loder
uin	25981
answer	answer is ministerial correction date of answer 20/05/2024 answer text <p>The most recent year for which we hold complete tax records is for businesses with a basis period ending in 2021-22. For this year across the whole of the UK, there were a total of 9,170,000 businesses that declared turnover below the VAT threshold. Of these, 210,000 also had profits above £45,000.</p><p> </p><p>Please note that this is the total number of businesses with turnover below the VAT threshold. Of these some may have registered for VAT voluntarily, and others may be exempt from VAT for other reasons.</p><p> </p><p>HMRC does not hold readily available data on the regional breakdown of the total number of businesses across the UK which can be used for analysing VAT. This is because some businesses can have both single and multiple sites, and therefore such breakdowns would be of limited value.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 25982 25983 question first answered 20/05/2024 15:33:22 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4751 label Biography information for Chris Loder

1717685

registered interest
date	13/05/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many businesses do not meet the VAT threshold in (a) the UK and (b) in each region of the UK.
tabling member constituency	West Dorset
tabling member printed	Chris Loder
uin	25982
answer	answer is ministerial correction date of answer 20/05/2024 answer text <p>The most recent year for which we hold complete tax records is for businesses with a basis period ending in 2021-22. For this year across the whole of the UK, there were a total of 9,170,000 businesses that declared turnover below the VAT threshold. Of these, 210,000 also had profits above £45,000.</p><p> </p><p>Please note that this is the total number of businesses with turnover below the VAT threshold. Of these some may have registered for VAT voluntarily, and others may be exempt from VAT for other reasons.</p><p> </p><p>HMRC does not hold readily available data on the regional breakdown of the total number of businesses across the UK which can be used for analysing VAT. This is because some businesses can have both single and multiple sites, and therefore such breakdowns would be of limited value.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 25981 25983 question first answered 20/05/2024 15:33:22 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4751 label Biography information for Chris Loder

1717686

registered interest
date	13/05/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many businesses (a) do not meet the VAT threshold and (b) have profits over £45,000 in (i) the UK and (ii) in each region of the UK.
tabling member constituency	West Dorset
tabling member printed	Chris Loder
uin	25983
answer	answer is ministerial correction date of answer 20/05/2024 answer text <p>The most recent year for which we hold complete tax records is for businesses with a basis period ending in 2021-22. For this year across the whole of the UK, there were a total of 9,170,000 businesses that declared turnover below the VAT threshold. Of these, 210,000 also had profits above £45,000.</p><p> </p><p>Please note that this is the total number of businesses with turnover below the VAT threshold. Of these some may have registered for VAT voluntarily, and others may be exempt from VAT for other reasons.</p><p> </p><p>HMRC does not hold readily available data on the regional breakdown of the total number of businesses across the UK which can be used for analysing VAT. This is because some businesses can have both single and multiple sites, and therefore such breakdowns would be of limited value.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 25981 25982 question first answered 20/05/2024 15:33:22 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4751 label Biography information for Chris Loder