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1666079

registered interest
date	19/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Police: Housing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of waiving HMRC rules on benefit in kind for the provision of police housing in areas with low availability of public housing.
tabling member constituency	East Lothian
tabling member printed	Kenny MacAskill
uin	203604
answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>Where an employer provides living accommodation to an employee it is usually taxable as a benefit in kind. Accommodation can be provided exempt from tax, providing it meets these conditions:</p><p> </p><ul><li>employees cannot do their work properly without it, for example agricultural workers living on farms;</li><li>an employer is usually expected to provide accommodation for people doing that type of work (for example a manager living above a pub, or a vicar looking after a parish);</li><li>accommodation is provided to protect an employee because the type of work they do means there’s a special threat to their security.</li></ul><p> </p><p> </p><p>HMRC has published guidance that covers which occupations are customary and therefore satisfy an exemption from tax.</p><p> </p><p>The tax rules for employer provided accommodation apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse.</p><p> </p><p>The government has no plans to make changes but, keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 203606 question first answered 24/10/2023 12:03:48 answering member 4399 label Biography information for Victoria Atkins
tabling member	4772 label Biography information for Kenny MacAskill

1666164

registered interest
date	19/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Welsh Language
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 adequacy of the provision in Wales of HM Revenue and Customs PAYE employer enquiries assistance through the medium of Welsh.
tabling member constituency	Arfon
tabling member printed	Hywel Williams
uin	203451
answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>To comply with the Welsh Language Act 1993, HM Revenue and Customs (HMRC) adopts the principle that, in the conduct of its public business and communication in Wales, it will treat the English and Welsh languages equally in appropriate circumstances and when reasonably practicable.</p><p> </p><p>The Welsh Language Unit is a specialist team within HMRC's Customer Services department that handles both telephone and written queries from individuals who want to contact with HMRC in Welsh. They also translate and distribute Welsh letters, forms, and leaflets.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 12:00:26 answering member 4399 label Biography information for Victoria Atkins
tabling member	1397 label Biography information for Hywel Williams

1666207

registered interest
date	19/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Fringe Benefits: Housing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, which (a) posts and (b) occupations are exempt from provided or subsidised accommodation being considered as a benefit-in-kind by HMRC for income tax purposes.
tabling member constituency	East Lothian
tabling member printed	Kenny MacAskill
uin	203606
answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>Where an employer provides living accommodation to an employee it is usually taxable as a benefit in kind. Accommodation can be provided exempt from tax, providing it meets these conditions:</p><p> </p><ul><li>employees cannot do their work properly without it, for example agricultural workers living on farms;</li><li>an employer is usually expected to provide accommodation for people doing that type of work (for example a manager living above a pub, or a vicar looking after a parish);</li><li>accommodation is provided to protect an employee because the type of work they do means there’s a special threat to their security.</li></ul><p> </p><p> </p><p>HMRC has published guidance that covers which occupations are customary and therefore satisfy an exemption from tax.</p><p> </p><p>The tax rules for employer provided accommodation apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse.</p><p> </p><p>The government has no plans to make changes but, keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 203604 question first answered 24/10/2023 12:03:48 answering member 4399 label Biography information for Victoria Atkins
tabling member	4772 label Biography information for Kenny MacAskill

1666251

registered interest
date	19/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Repayments
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 adequacy of the average time taken for HMRC to refund VAT to companies which have deregistered.
tabling member constituency	St Ives
tabling member printed	Derek Thomas
uin	203553
answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>A deregistered company submits a form VAT427(Claim for input tax relief from VAT on cancellation of registration) to HMRC. On receipt of a correctly completed VAT427 form, on average HMRC takes 5 working days to issue a refund.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 12:02:08 answering member 4399 label Biography information for Victoria Atkins
tabling member	4532 label Biography information for Derek Thomas

1666253

registered interest
date	19/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Disability
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 adequacy of HMRC's (a) strategy for making and (b) capacity to make reasonable adjustments for service users with disabilities.
tabling member constituency	St Ives
tabling member printed	Derek Thomas
uin	203554
answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>HMRC’s <a href="https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fhmrc-charter%2Fthe-hmrc-charter&amp;data=05%7C01%7CIman.Boujdadi%40hmrc.gov.uk%7C197e129da26f4874eca408dbd398ea93%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638336425939924441%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=AK35AwTS3GvLNybk1j%2FCsRSVjzRi5rxsiibJeVTaLfk%3D&amp;reserved=0" target="_blank">Charter</a> and <a href="https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fhmrc-charter%2Fhmrcs-principles-of-support-for-customers-who-need-extra-help&amp;data=05%7C01%7CIman.Boujdadi%40hmrc.gov.uk%7C197e129da26f4874eca408dbd398ea93%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638336425939924441%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=jhlqz0ulWMfOfuG08K37Ndu%2Bl5YGRSddWsBNXFAqsc8%3D&amp;reserved=0" target="_blank">Principles of support</a> sets out the approach to providing access to its services, including providing reasonable adjustments to customers. The <a href="https://www.gov.uk/government/publications/hmrc-charter-annual-report-2022-to-2023/hmrc-charter-annual-report-2022-to-2023" target="_blank">Charter Annual report</a> outlines HMRC’s progress in meeting the Charter.</p><p> </p><p>Additional HMRC guidance on making reasonable adjustments is in place to support this, and HMRC will support customers identified as needing extra help. HMRC has specialist teams that support those with disabilities or additional needs.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 12:05:50 answering member 4399 label Biography information for Victoria Atkins
tabling member	4532 label Biography information for Derek Thomas

1665809

registered interest
date	18/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Armed Forces Compensation Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many spouses of deceased armed forces personnel have been taxed on their Armed Forces Compensation Scheme payments in each of the last five years.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	203357
answer	answer is ministerial correction date of answer 25/10/2023 answer text <p>There are several types of support available to spouses of deceased armed forces personnel through the Armed Forces Compensation Scheme. The tax treatment depends on the type of support.</p><p> </p><p>The Government has published statistics on claims and awards made under the Armed Forces Compensation Scheme which can be found in the Armed Forces Compensation Scheme (AFCS) annual bulletin published 6 July 2023. However, the Government does not collect the data on how many spouses have been taxed on payments made through the ACFS because the tax position depends on the individual’s circumstances.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/10/2023 07:38:31 answering member 4399 label Biography information for Victoria Atkins
tabling member	4482 label Biography information for Owen Thompson

1665875

registered interest
date	18/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Music Venues: Business Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make it his policy to extend business rates relief to grassroots music venues.
tabling member constituency	Nottingham East
tabling member printed	Nadia Whittome
uin	203423
answer	answer is ministerial correction date of answer 24/10/2023 answer text <p>At Autumn Statement 2022, an extended Retail, Hospitality and Leisure (RHL) relief worth £2.1 billion was announced for 2023-24. The relief provides a 75% discount for eligible RHL properties, including music venues, up to a cash-cap of £110,000 per business.</p><p> </p><p>Grassroots music venues will also have benefitted from the decision to freeze the multiplier for a further year. This was a tax cut worth £9.3 billion to businesses over the next five years, and means all bills are 6% lower, before any reliefs or supplements are applied, than without the freeze.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 24/10/2023 11:58:45 answering member 4399 label Biography information for Victoria Atkins
tabling member	4869 label Biography information for Nadia Whittome

1665276

registered interest
date	17/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Sector: Small Businesses
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what fiscal steps he is taking to help support small businesses in the hospitality industry; and whether he has made a recent assessment of the potential merits of reviewing the VAT threshold for those businesses.
tabling member constituency	Ynys Môn
tabling member printed	Virginia Crosbie
uin	203162
answer	answer is ministerial correction date of answer 20/10/2023 answer text <p>The Government understands the vital role the hospitality industry plays in the UK economy. This is why, for example, the Government announced a package of business rates support at Autumn Statement 2022 which means businesses in the retail, hospitality and leisure sectors, including pubs, will receive a tax cut worth over £2 billion in 2023-24. Eligible properties will receive 75 per cent off their business rates bill, up to a cap of £110,000 per business.</p><p> </p><p>The Government recognises that accounting for VAT can be a burden on small businesses. At £85,000, the UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD. This keeps the majority of UK businesses out of VAT altogether. Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer competitive environment.</p><p><strong> </strong></p><p>The Government continues to keep all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 20/10/2023 15:55:57 answering member 4399 label Biography information for Victoria Atkins
tabling member	4859 label Biography information for Virginia Crosbie

1665434

registered interest
date	17/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Industry and Tourism
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 support the hospitality and tourism sectors.
tabling member constituency	Penrith and The Border
tabling member printed	Dr Neil Hudson
uin	203157
answer	answer is ministerial correction date of answer 23/10/2023 answer text <p>The Government believes that pubs make an important contribution to our culture, fostering a sense of place and community, and to the UK economy.</p><p> </p><p>The Government is aware that the high street faces long-term challenges and is committed to supporting the businesses that make our high streets and town centres successful. Therefore, at Autumn Statement 2022, the Government announced a package of support worth £13.6 billion over the next five years, including:</p><ul><li>a freeze to the business rates multiplier for 2023-24, a tax cut worth £9.3 billion over the next 5 years, meaning all bills are 6% lower than without the freeze;</li><li>an increased 75% relief for retail, hospitality and leisure properties including pubs, up to a cash cap of £110,000 per business for 2023-24. This is a tax cut worth over £2 billion for around 230,000 RHL businesses, to support the high street and protect small shops.</li></ul><p> </p><p>Furthermore, to support pubs, our 'Brexit Pubs Guarantee,' confirms that the duty on a draught pint will always be lower than its equivalent in a supermarket. And the new alcohol duty system implemented in August of this year included a new Draught Relief that provides a significant duty discount on beers below 8.5% alcohol by volume (ABV) sold in containers of 20 litres or more in the on-trade.</p><p> </p><p>The Community Ownership Fund has awarded £49.3 million to 195 projects across the UK, including rural pubs, with £35 million allocated to 131 projects across England, £6.2 million allocated to 28 projects in Scotland, £4 million to 18 projects in Wales and £4.1 million to 18 projects in Northern Ireland.</p><p> </p><p>The Government keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/10/2023 15:19:14 answering member 4399 label Biography information for Victoria Atkins
tabling member	4853 label Biography information for Dr Neil Hudson

1665435

registered interest
date	17/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Industry and Tourism: Rural Areas
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent steps they have taken to support hospitality and tourism in rural areas.
tabling member constituency	Penrith and The Border
tabling member printed	Dr Neil Hudson
uin	203158
answer	answer is ministerial correction date of answer 20/10/2023 answer text <p>The Government believes that pubs make an important contribution to our culture, fostering a sense of place and community, and to the UK economy.</p><p> </p><p>The Government is aware that the high street faces long-term challenges and is committed to supporting the businesses that make our high streets and town centres successful. Therefore, at Autumn Statement 2022, the Government announced a package of support worth £13.6 billion over the next five years, including:</p><ul><li>a freeze to the business rates multiplier for 2023-24, a tax cut worth £9.3 billion over the next 5 years, meaning all bills are 6% lower than without the freeze;</li><li>an increased 75% relief for retail, hospitality and leisure properties including pubs, up to a cash cap of £110,000 per business for 2023-24. This is a tax cut worth over £2 billion for around 230,000 RHL businesses, to support the high street and protect small shops.</li></ul><p> </p><p>Furthermore, to support pubs, our 'Brexit Pubs Guarantee,' confirms that the duty on a draught pint will always be lower than its equivalent in a supermarket. And the new alcohol duty system implemented in August of this year included a new Draught Relief that provides a significant duty discount on beers below 8.5% alcohol by volume (ABV) sold in containers of 20 litres or more in the on-trade.</p><p> </p><p>The Community Ownership Fund has awarded £49.3 million to 195 projects across the UK, including rural pubs, with £35 million allocated to 131 projects across England, £6.2 million allocated to 28 projects in Scotland, £4 million to 18 projects in Wales and £4.1 million to 18 projects in Northern Ireland.</p><p> </p><p>The Government keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 203159 question first answered 20/10/2023 16:01:31 answering member 4399 label Biography information for Victoria Atkins
tabling member	4853 label Biography information for Dr Neil Hudson