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1354365

registered interest
date	09/09/2021
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, whether he has received representations from the Welsh Government in respect of a VAT exemption on new build homes in Wales under the terms of the One Planet Development policy.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	45836
answer	answer is ministerial correction date of answer 14/09/2021 answer text <p>The Chancellor of the Exchequer and other Treasury ministers engage with the Welsh Government and all of the devolved administrations regularly on a range of subjects, including VAT.</p><p> </p><p>The Government currently maintains a zero rate of VAT on new-build residential properties.</p><p>The Government is committed to greening the economy; and investing in new affordable housing is a priority.</p><p> </p><p>The Government is investing £12.2 billion over five years through the Affordable Homes Programmes; this is the largest cash investment in affordable housing for a decade and will provide up to 180,000 new homes across the country.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 45837 question first answered 14/09/2021 15:00:11 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1354366

registered interest
date	09/09/2021
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, what discussions he has had with HMRC on a VAT exemption for new build dwellings under the Welsh Government's One Planet development policy.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	45837
answer	answer is ministerial correction date of answer 14/09/2021 answer text <p>The Chancellor of the Exchequer and other Treasury ministers engage with the Welsh Government and all of the devolved administrations regularly on a range of subjects, including VAT.</p><p> </p><p>The Government currently maintains a zero rate of VAT on new-build residential properties.</p><p>The Government is committed to greening the economy; and investing in new affordable housing is a priority.</p><p> </p><p>The Government is investing £12.2 billion over five years through the Affordable Homes Programmes; this is the largest cash investment in affordable housing for a decade and will provide up to 180,000 new homes across the country.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 45836 question first answered 14/09/2021 15:00:11 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1312285

registered interest
date	27/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	What recent discussions he has had with his international counterparts on the potential merits of co-ordinated taxation of multinational companies.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	914860
answer	answer is ministerial correction date of answer 27/04/2021 answer text <p>The UK has been at the forefront of global efforts to update the international corporation tax framework in response to challenges created by digitisation, and it has played an active role at the OECD in helping to develop a comprehensive two-pillar solution.</p><p> </p><p>The Chancellor has made it a priority of the UK’s G7 presidency to support progress towards a final agreement by mid-2021 and he has regular discussions with his counterparts on these issues.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/04/2021 11:49:53 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1260348

registered interest
date	10/12/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Wales
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what modelling has been undertaken of the effect on businesses in Wales of changes to customs processes and procedures required as a consequence of (a) a trade agreement and (b) no trade agreement with the EU.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	128114
answer	answer is ministerial correction date of answer 15/12/2020 answer text <p>In October 2019, HMRC published their updated impact assessment for the movement of goods for if the UK leaves the EU without a deal (<a href="https://www.gov.uk/government/publications/hmrc-impact-assessment-for-the-movement-of-goods-if-the-uk-leaves-the-eu-without-a-deal/hmrc-impact-assessment-for-the-movement-of-goods-if-the-uk-leaves-the-eu-without-a-deal-third-edition" target="_blank">https://www.gov.uk/government/publications/hmrc-impact-assessment-for-the-movement-of-goods-if-the-uk-leaves-the-eu-without-a-deal/hmrc-impact-assessment-for-the-movement-of-goods-if-the-uk-leaves-the-eu-without-a-deal-third-edition</a>). Should a deal be agreed with the EU, the Government will publish an impact assessment alongside introducing legislation to give effect to that deal.</p><p> </p><p>The UK is leaving the EU’s customs union and single market at the end of this year, which will inevitably mean extra processes required for UK-EU trade. Most customs processes are electronic and done away from the border, including getting an EORI number and making plans for completing customs declarations, where traders will need a customs agent or their own software. Many businesses have already begun factoring in these new processes as part of their preparations for life outside the customs union and the Government urges others to do the same.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/12/2020 10:56:32 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1176786

registered interest
date	06/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	EU Budget: Contributions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the schedule is of payments to the EU under terms of the Withdrawal Agreement.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	13508
answer	answer is ministerial correction date of answer 11/02/2020 answer text <p>The OBR’s most recent estimate of the financial settlement, taking account of Article 50 extension to 31<sup>st</sup> October 2019, estimated that the vast majority of payments (85%) will be made by 2025. The OBR will publish an updated forecast at the Budget.</p><p> </p><p>The Government’s objective is to publish information that gives an accurate and comprehensive picture of the financial settlement including, for example, forecast payments to and receipts from the EU. As part of this, the Government presents to Parliament each year the European Union Finances statement, and the 2018 version includes an annex devoted to EU withdrawal and detailed information on the financial settlement. The Government will continue to produce the EU Finances statement now that we have left the EU.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/02/2020 09:05:13 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1147880

registered interest
date	02/10/2019
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 Financial Secretary to the Treasury, how HMRC established its estimate that nine out of 10 contractors are not compliant with current off-payroll working rules in the private sector.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	293521
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.</p><p> </p><p>HMRC’s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.</p><p> </p><p>HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.</p><p> </p><p>HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p><p> </p><p>The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: <a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 293522 293523 293524 question first answered 07/10/2019 14:03:57 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1147882

registered interest
date	02/10/2019
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 progress HMRC has made on improving the Check Employment Status for Tax digital service.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	293522
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.</p><p> </p><p>HMRC’s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.</p><p> </p><p>HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.</p><p> </p><p>HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p><p> </p><p>The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: <a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 293521 293523 293524 question first answered 07/10/2019 14:03:57 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1147883

registered interest
date	02/10/2019
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 assessment HMRC has made of the potential loss of tax revenue resulting from a blanket determination of the tax status of individual contractors by private companies.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	293523
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.</p><p> </p><p>HMRC’s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.</p><p> </p><p>HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.</p><p> </p><p>HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p><p> </p><p>The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: <a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 293521 293522 293524 question first answered 07/10/2019 14:03:57 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1147884

registered interest
date	02/10/2019
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 progress HMRC has made on establishing a status disagreement process to ensure that contractors can raise concerns directly with client companies.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	293524
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.</p><p> </p><p>HMRC’s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.</p><p> </p><p>HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.</p><p> </p><p>HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p><p> </p><p>The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: <a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 293521 293522 293523 question first answered 07/10/2019 14:03:57 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards