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1287900

registered interest
date	22/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Weddings: Coronavirus
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 potential merits of extending business rates exemptions and the temporary VAT reduction to businesses in the wedding industry.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	156443
answer	answer is ministerial correction date of answer 02/03/2021 answer text <p>This year, due to the direct adverse effects of COVID-19, the Government has provided an unprecedented business rates holiday for eligible retail, hospitality and leisure properties. The Government has also frozen the business rates multiplier for all businesses for 2021-22.</p><p> </p><p>The temporary VAT reduced rate came into effect on 15 July 2020 and was initially scheduled to end on 12 January 2021. The Government extended the reduced rate of VAT (five per cent) until 31 March 2021.</p><p> </p><p>The Government has provided various schemes to support firms, including those in the wedding industry, including Coronavirus Business Interruption Loans, Bounce Back Loans, grants and VAT deferrals.</p><p><strong> </strong></p><p>The Budget will set out the next phase of the Government’s plans to tackle the virus, protect jobs and support business.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2021 12:08:35 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1287915

registered interest
date	22/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Students: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, to ask the Chancellor what assessment he has made of the potential merits of creating a unique tax code for the current student cohort to enable the application of covid-19 related tax deductions with regards to future earnings.
tabling member constituency	North Down
tabling member printed	Stephen Farry
uin	156635
answer	answer is ministerial correction date of answer 02/03/2021 answer text <p>The UK's economic response to COVID-19 is one of the most generous and comprehensive in the world. The Government is monitoring closely the impact of measures, having regard to the need to support public services, businesses, and individuals, and will keep all policies under review.</p><p> </p><p>The Government recognises that this academic year has been extremely difficult for students and that, as a result of these exceptional circumstances, some students are facing financial hardship. To this end, the Department for Education has announced a further £50 million to support students in England with financial pressures from the pandemic, in addition to the £20 million announced in December.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2021 13:12:01 answering member 3991 label Biography information for Jesse Norman
tabling member	4856 label Biography information for Stephen Farry

1287917

registered interest
date	22/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Enterprises: Wales
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 effectiveness of the Social Investment Tax Relief in Wales.
tabling member constituency	Arfon
tabling member printed	Hywel Williams
uin	156270
answer	answer is ministerial correction date of answer 25/02/2021 answer text <p>The Social Investment Tax Relief (SITR) was introduced in 2014 to encourage risk finance investments in qualifying social enterprises and charities. Social enterprises anywhere in the UK can benefit from SITR, provided that they meet certain qualifying conditions.</p><p> </p><p>HMRC statistics show that up to 2018-19, about 110 enterprises have used the scheme to raise £11.2 million.</p><p> </p><p>The Government keeps all taxes and reliefs under review in order to ensure they continue to meet policy objectives in a way that is fair and effective. The Government previously published a Call for Evidence in 2019 on SITR’s use to date. A response to the consultation will be published in due course and a decision on SITR’s future will be announced at the Budget.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 156271 question first answered 25/02/2021 16:18:16 answering member 3991 label Biography information for Jesse Norman
tabling member	1397 label Biography information for Hywel Williams

1287918

registered interest
date	22/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Enterprises: Wales
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 extending the Social Investment Tax Relief in Wales.
tabling member constituency	Arfon
tabling member printed	Hywel Williams
uin	156271
answer	answer is ministerial correction date of answer 25/02/2021 answer text <p>The Social Investment Tax Relief (SITR) was introduced in 2014 to encourage risk finance investments in qualifying social enterprises and charities. Social enterprises anywhere in the UK can benefit from SITR, provided that they meet certain qualifying conditions.</p><p> </p><p>HMRC statistics show that up to 2018-19, about 110 enterprises have used the scheme to raise £11.2 million.</p><p> </p><p>The Government keeps all taxes and reliefs under review in order to ensure they continue to meet policy objectives in a way that is fair and effective. The Government previously published a Call for Evidence in 2019 on SITR’s use to date. A response to the consultation will be published in due course and a decision on SITR’s future will be announced at the Budget.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 156270 question first answered 25/02/2021 16:18:16 answering member 3991 label Biography information for Jesse Norman
tabling member	1397 label Biography information for Hywel Williams

1287937

registered interest
date	22/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Staff
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many staff work as part of the Customs Handling of Import and Export Freight email response team.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	156510
answer	answer is ministerial correction date of answer 25/02/2021 answer text <p>There are 36 staff working as part of Customs Handling of Import and Export Freight email response team. Complicated queries may need additional investigation or referral for technical advice, meaning they cannot be answered straight away. In order to help with this, there are an additional 51 staff supporting this team in resolving these complicated queries.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/02/2021 16:28:32 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1287944

registered interest
date	22/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Directors: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will review self-certification tax declaration rules which currently prevent small company directors being able to access covid-19 support packages.
tabling member constituency	Crawley
tabling member printed	Henry Smith
uin	156335
answer	answer is ministerial correction date of answer 02/03/2021 answer text <p>Company directors who are also owner managers can earn a salary and receive shareholder dividends from their company as part of their total remuneration package. Company directors who pay themselves a salary through PAYE are eligible for the Coronavirus Job Retention Scheme (CJRS), but neither the CJRS nor the Self-Employment Income Support Scheme (SEISS) cover dividends or other investment income.</p><p> </p><p>The SEISS relies on the information provided through tax returns to determine eligibility for the scheme and to calculate the grant amount. These returns are also used to protect the scheme from abuse by organised crime groups and fraudulent operators; when an individual applies to the SEISS, HMRC can cross-check the person’s SEISS application against their tax returns.</p><p> </p><p>It is not possible under current reporting mechanisms for HMRC to distinguish between dividends paid in lieu of employment income and those paid as returns on investment in the company. The Government has considered proposals under which company directors would be allowed to self-certify how much of their dividends are in lieu of salary, and then claim SEISS based on that self-certification. However, it is clear that this would open up the scheme to an unacceptable risk of opportunistic fraud and criminal activity.</p><p> </p><p>Those not eligible for the CJRS and SEISS may still be eligible for other elements of the support available. The Universal Credit standard allowance has been temporarily increased for 2020-21 and the Minimum Income Floor relaxed for the duration of the crisis, so that where self-employed claimants' earnings have fallen significantly, their Universal Credit award will have increased to reflect their lower earnings. In addition to this, they may also have access to other elements of the package, including Bounce Back loans, tax deferrals, rental support, mortgage holidays, self-isolation support payments and other business support grants.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2021 13:18:18 answering member 3991 label Biography information for Jesse Norman
tabling member	3960 label Biography information for Henry Smith

1287950

registered interest
date	22/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Enterprises: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will maintain the Social Investment Tax Relief; and if he will take steps to reform that relief so that enterprises in community energy and tackling climate change qualify for investment.
tabling member constituency	Streatham
tabling member printed	Bell Ribeiro-Addy
uin	156568
answer	answer is ministerial correction date of answer 25/02/2021 answer text <p>The Social Investment Tax Relief (SITR) was introduced in 2014 to incentivise risk finance investments in qualifying social enterprises and charities. In order to target SITR towards the highest-risk social enterprises, certain activities are excluded from the scheme, including community energy.</p><p>HMRC statistics show that up to 2018-19, about 110 enterprises have used the scheme to raise £11.2 million.</p><p>The Government keeps all taxes and reliefs under review in order to ensure they continue to meet policy objectives in a way that is fair and effective. The Government previously published a Call for Evidence in 2019 on SITR’s use to date. A response to the consultation will be published in due course and a decision on SITR’s future will be announced at the Budget.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/02/2021 16:19:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4764 label Biography information for Bell Ribeiro-Addy

1287973

registered interest
date	22/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Evasion: VAT
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 revenue lost to the public purse as a result of VAT evasion by overseas sellers on online platforms in each of the tax years (a) 2015-16, (b) 2016-17, (c) 2017-18, (d) 2018-19, (e) 2019-20 and (f) 2020-21 to date.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	156612
answer	answer is ministerial correction date of answer 25/02/2021 answer text <p>The information requested is not held. HMRC estimate the tax gap, which includes VAT evasion, and publish this in the ‘Measuring tax gaps’ publication. However, HMRC do not specifically hold estimates for VAT evasion by overseas sellers on online marketplaces for the periods requested. HMRC estimate that the tax loss from VAT fraud and error on online marketplaces was between £1 billion and £1.5 billion in 2016/17. The department estimates that overseas sellers contributed to approximately 60% of that VAT loss.</p><p>From 1 January 2021, the Government introduced changes to the VAT treatment of overseas goods making online marketplaces directly liable for UK VAT on many of the sales they facilitate - ensuring that overseas online marketplace sellers cannot outcompete UK High Street stores and UK online retailers by evading their VAT liabilities.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/02/2021 16:23:20 answering member 3991 label Biography information for Jesse Norman
tabling member	4797 label Biography information for James Murray

1287974

registered interest
date	22/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Evasion: VAT
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 amount of VAT evaded by overseas sellers on online platforms that has been recouped following individual data requests by the his Department in each of the tax years (a) 2015-16, (b) 2016-17, (c) 2017-18, (d) 2018-19, (e) 2019-20 and (f) 2020-21 to date.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	156613
answer	answer is ministerial correction date of answer 25/02/2021 answer text <p>The Government takes the issue of VAT evasion by overseas sellers on online platforms very seriously. In September 2016 the Government introduced new legal powers allowing HMRC to hold online marketplaces jointly liable for future VAT liabilities of non-compliant overseas sellers on their platforms.</p><p>One of HMRC’s methods for tackling this problem is to make both bulk and individual data requests of online marketplaces about the sellers on their platforms, to inform enquiries into any possible non-compliance.</p><p> </p><p>HMRC began making such requests after the introduction of the new powers in September 2016. Over time, the quality of the bulk data being provided by online marketplace platforms has improved, significantly reducing the need for HMRC to make additional data requests on individual sellers.</p><p> </p><p>As a result, the number of compliance enquiries HMRC have completed into overseas online sellers is not directly related to the number of individual data requests. In 2020-21, where there has been a significant reduction of individual data requests, the number of actual enquiries completed has increased from just under 7,000 in 2019-20 to more than 9,400 in 2020-21 so far.</p><p> </p><p>Where, following compliance enquiries using bulk or individual data and other information, HMRC have made an online marketplace liable for the future VAT of a non-compliant seller, the marketplace has the option instead to remove that seller and prevent them from selling on their platform. This significantly disrupts the trade of that non-compliant seller.</p><p>Number of data requests</p><p> </p><p>In order to inform enquiries about potential non-compliance by overseas sellers on online market places, HMRC send both bulk and individual data requests to online platforms. The number of bulk requests and individual requests on sellers using their service in each of the tax years specified are:</p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Bulk</strong></p></td><td><p><strong>Individual</strong></p></td></tr><tr><td><p>2016-17</p></td><td><p>0</p></td><td><p>299</p></td></tr><tr><td><p>2017-18</p></td><td><p>9</p></td><td><p>1,556</p></td></tr><tr><td><p>2018-19</p></td><td><p>10</p></td><td><p>2,317</p></td></tr><tr><td><p>2019-20</p></td><td><p>7</p></td><td><p>2,684</p></td></tr><tr><td><p>2020-21 (to date)</p></td><td><p>7</p></td><td><p>80</p></td></tr></tbody></table><p> </p><p>HMRC did not make data requests prior to 2016, when new powers relating to online marketplaces were introduced. As explained above, with the quality of bulk data improving over time, HMRC have been able to improve their processes in 2020-21 and reduce their reliance on individual data requests while still completing more enquiries.</p><p>Revenue measured and sellers disrupted</p><p>Rather than ‘VAT recouped’, and in line with other compliance activity, revenue measured by HMRC when using their powers to tackle online marketplace sellers is tracked both in terms of the amount of revenue loss from the Exchequer that has been prevented (Revenue Loss Prevented, RLP) and the amount of VAT assessed and collected (Cash Collectable, CC). For this compliance activity, HMRC also track the number of non-compliant overseas sellers disrupted following removal from an online marketplace platform.</p><p> </p><p>HMRC began using the new powers introduced by the Government in September 2016 (and so no results are available for 2015-16). While HMRC started to disrupt non-compliant sellers in the first year the powers were introduced, results are primarily seen after compliance cases were concluded, starting in 2017-18. For the years requested, from 2016-17, the results are:</p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>CC (£m)</strong></p></td><td><p><strong>RLP (£m)</strong></p></td><td><p><strong>Sellers disrupted</strong></p></td></tr><tr><td><p>2016-17</p></td><td><p>0</p></td><td><p>0</p></td><td><p>40</p></td></tr><tr><td><p>2017-18</p></td><td><p>106</p></td><td><p>10</p></td><td><p>2,019</p></td></tr><tr><td><p>2018-19</p></td><td><p>34</p></td><td><p>86</p></td><td><p>3,977</p></td></tr><tr><td><p>2019-20</p></td><td><p>13</p></td><td><p>40</p></td><td><p>4,780</p></td></tr><tr><td><p>2020-21 (to Jan)</p></td><td><p>21</p></td><td><p>51</p></td><td><p>4,000</p></td></tr></tbody></table><p> </p><p>Officials working on the activity</p><p> </p><p>Rather than the number of Full Time Equivalent (FTE) employees deployed at a specific point in time on this compliance activity, HMRC track this using Staff Year Usage (SYU), which shows the resource used averaged out over a financial year.</p><p> </p><p>In total in 2019-20, HMRC used 176 staff years on this activity. Year to date in 2020-21 (end of January 2021), HMRC have used 150 staff years on this activity.</p><p> </p><p>HMRC expect to use the same level of staff years on this activity in 2021-22.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 156614 156615 question first answered 25/02/2021 16:33:58 answering member 3991 label Biography information for Jesse Norman
tabling member	4797 label Biography information for James Murray

1287975

registered interest
date	22/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Internet
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many individual data requests his Department has sent to online platforms on sellers using their service in each of the tax years (a) 2015-16, (b) 2016-17, (c) 2017-18, (d) 2018-19, (e) 2019-20 and (f) 2020-21 to date.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	156614
answer	answer is ministerial correction date of answer 25/02/2021 answer text <p>The Government takes the issue of VAT evasion by overseas sellers on online platforms very seriously. In September 2016 the Government introduced new legal powers allowing HMRC to hold online marketplaces jointly liable for future VAT liabilities of non-compliant overseas sellers on their platforms.</p><p>One of HMRC’s methods for tackling this problem is to make both bulk and individual data requests of online marketplaces about the sellers on their platforms, to inform enquiries into any possible non-compliance.</p><p> </p><p>HMRC began making such requests after the introduction of the new powers in September 2016. Over time, the quality of the bulk data being provided by online marketplace platforms has improved, significantly reducing the need for HMRC to make additional data requests on individual sellers.</p><p> </p><p>As a result, the number of compliance enquiries HMRC have completed into overseas online sellers is not directly related to the number of individual data requests. In 2020-21, where there has been a significant reduction of individual data requests, the number of actual enquiries completed has increased from just under 7,000 in 2019-20 to more than 9,400 in 2020-21 so far.</p><p> </p><p>Where, following compliance enquiries using bulk or individual data and other information, HMRC have made an online marketplace liable for the future VAT of a non-compliant seller, the marketplace has the option instead to remove that seller and prevent them from selling on their platform. This significantly disrupts the trade of that non-compliant seller.</p><p>Number of data requests</p><p> </p><p>In order to inform enquiries about potential non-compliance by overseas sellers on online market places, HMRC send both bulk and individual data requests to online platforms. The number of bulk requests and individual requests on sellers using their service in each of the tax years specified are:</p><p> </p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Bulk</strong></p></td><td><p><strong>Individual</strong></p></td></tr><tr><td><p>2016-17</p></td><td><p>0</p></td><td><p>299</p></td></tr><tr><td><p>2017-18</p></td><td><p>9</p></td><td><p>1,556</p></td></tr><tr><td><p>2018-19</p></td><td><p>10</p></td><td><p>2,317</p></td></tr><tr><td><p>2019-20</p></td><td><p>7</p></td><td><p>2,684</p></td></tr><tr><td><p>2020-21 (to date)</p></td><td><p>7</p></td><td><p>80</p></td></tr></tbody></table><p> </p><p>HMRC did not make data requests prior to 2016, when new powers relating to online marketplaces were introduced. As explained above, with the quality of bulk data improving over time, HMRC have been able to improve their processes in 2020-21 and reduce their reliance on individual data requests while still completing more enquiries.</p><p>Revenue measured and sellers disrupted</p><p>Rather than ‘VAT recouped’, and in line with other compliance activity, revenue measured by HMRC when using their powers to tackle online marketplace sellers is tracked both in terms of the amount of revenue loss from the Exchequer that has been prevented (Revenue Loss Prevented, RLP) and the amount of VAT assessed and collected (Cash Collectable, CC). For this compliance activity, HMRC also track the number of non-compliant overseas sellers disrupted following removal from an online marketplace platform.</p><p> </p><p>HMRC began using the new powers introduced by the Government in September 2016 (and so no results are available for 2015-16). While HMRC started to disrupt non-compliant sellers in the first year the powers were introduced, results are primarily seen after compliance cases were concluded, starting in 2017-18. For the years requested, from 2016-17, the results are:</p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>CC (£m)</strong></p></td><td><p><strong>RLP (£m)</strong></p></td><td><p><strong>Sellers disrupted</strong></p></td></tr><tr><td><p>2016-17</p></td><td><p>0</p></td><td><p>0</p></td><td><p>40</p></td></tr><tr><td><p>2017-18</p></td><td><p>106</p></td><td><p>10</p></td><td><p>2,019</p></td></tr><tr><td><p>2018-19</p></td><td><p>34</p></td><td><p>86</p></td><td><p>3,977</p></td></tr><tr><td><p>2019-20</p></td><td><p>13</p></td><td><p>40</p></td><td><p>4,780</p></td></tr><tr><td><p>2020-21 (to Jan)</p></td><td><p>21</p></td><td><p>51</p></td><td><p>4,000</p></td></tr></tbody></table><p> </p><p>Officials working on the activity</p><p> </p><p>Rather than the number of Full Time Equivalent (FTE) employees deployed at a specific point in time on this compliance activity, HMRC track this using Staff Year Usage (SYU), which shows the resource used averaged out over a financial year.</p><p> </p><p>In total in 2019-20, HMRC used 176 staff years on this activity. Year to date in 2020-21 (end of January 2021), HMRC have used 150 staff years on this activity.</p><p> </p><p>HMRC expect to use the same level of staff years on this activity in 2021-22.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 156613 156615 question first answered 25/02/2021 16:33:58 answering member 3991 label Biography information for Jesse Norman
tabling member	4797 label Biography information for James Murray