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 grouped question UIN question first answered answering member label
tabling member	label

Search

1316388

registered interest
date	19/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Rebates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many overpaid tax refunds have been refunded within three weeks in the most recent period for which figures are available; and what the average refund time is.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	3930
answer	answer is ministerial correction date of answer 27/05/2021 answer text <p>Information in the form requested is not readily available and could only be obtained at disproportionate cost.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/05/2021 14:25:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4418 label Biography information for Justin Madders

1311606

registered interest
date	22/04/2021
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, what discussions his Department has held with relevant stakeholders on the Upper Tribunal decision of 12 April 2021 in the context of the Government's policy on people subject to the Loan Charge.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	185954
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>HMRC are carefully considering the Upper Tribunal decision of 12 April.</p><p> </p><p>The decision does not affect the Loan Charge legislation which was subject to an independent review in 2019. The Independent Loan Charge Review assessed the impact of the Loan Charge policy on affected taxpayers. Its careful and considered report found that it was right to tackle disguised remuneration tax avoidance schemes and that everyone should pay their fair share of tax.</p><p> </p><p>The report also examined the question of from when the Loan Charge should apply and concluded that the law about the tax treatment of DR loan schemes was clear from 9 December 2010. This was when draft legislation was published setting out that income provided through schemes using third parties, such as loan schemes, would be subject to Income Tax and NICs.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:34:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4418 label Biography information for Justin Madders

1299334

registered interest
date	03/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Secondhand Goods: VAT
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 reducing import VAT on second hand goods.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	162637
answer	answer is ministerial correction date of answer 12/03/2021 answer text <p>The Government is committed to protecting UK high street businesses from VAT-free imports and as such, it is important that it maintains a robust system of VAT collection at the border. Furthermore, VAT makes a significant contribution towards the public finances, and any reduction to import VAT on second-hand goods would have to be balanced by increases in taxes elsewhere, or reductions in Government spending.</p><p> </p><p>Therefore, while the Government keeps all taxes under review, there are currently no plans to alter the VAT treatment of imports of second-hand goods.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/03/2021 12:01:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4418 label Biography information for Justin Madders

1280665

registered interest
date	26/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Benefit: Age
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the average age in weeks was of the child when the first related child benefit payment was made in each of the last 12 months.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	143800
answer	answer is ministerial correction date of answer 01/02/2021 answer text <p>Information in the form requested is not readily available and could only be compiled at disproportionate cost.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/02/2021 15:27:55 answering member 3991 label Biography information for Jesse Norman
tabling member	4418 label Biography information for Justin Madders

1253918

registered interest
date	19/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people have been required to pay the High Income Child Benefit Charge since it was introduced.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	118018
answer	answer is ministerial correction date of answer 26/11/2020 answer text <p>The Government introduced the High Income Child Benefit Charge (HICBC) from January 2013 in order to ensure that support is targeted at those who most need it. It applies to anyone with an individual income over £50,000, who receives Child Benefit or whose partner receives it. The charge increases gradually for taxpayers with incomes between £50,000 and £60,000.</p><p> </p><p>The numbers of those with a High Income Child Benefit Charge liability in each year are published at:</p><p><a href="https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge" target="_blank">https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge</a>.</p><p> </p><p>A cumulative total of the number of those paying the charge since it was introduced could only be made available at disproportionate cost.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/11/2020 11:18:07 answering member 3991 label Biography information for Jesse Norman
tabling member	4418 label Biography information for Justin Madders

1247860

registered interest
date	02/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people subject to the High Income Child Benefit charge have been subject to penalty charges.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	110157
answer	answer is ministerial correction date of answer 10/11/2020 answer text <p>The Government introduced the High Income Child Benefit Charge (HICBC) from January 2013 to ensure that support is targeted at those who need it most. It applies to anyone with an individual income over £50,000, who gets Child Benefit or whose partner gets it. The charge increases gradually for taxpayers with incomes between £50,000 and £60,000.</p><p> </p><p>HM Revenue and Customs may charge penalties for each year an individual fails to notify them of their liability to HICBC or send an inaccurate tax return which results in HICBC being unpaid.</p><p> </p><p>Since HICBC was introduced almost 170,000 penalties have been charged for HICBC. A further breakdown of this information is published at: <a href="http://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge" target="_blank">www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/11/2020 15:27:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4418 label Biography information for Justin Madders

1247479

registered interest
date	30/10/2020
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, what proportion of people subject to the loan charge have had their settlement offers accepted.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	109440
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>HMRC are currently compiling, analysing and assuring the relevant settlement data.</p><p> </p><p>At the time of the independent review of the Loan Charge, about 12,000 employers and individuals still had the opportunity to keep clear of the Loan Charge by concluding settlement, having provided all the relevant information to HMRC by 5 April 2019. Early indications are that as at 2 October about 60% of these have either settled, informed HMRC that they had instead decided to report and pay the Loan Charge, or have been taken out of scope of the Loan Charge following the Government’s changes in response to the independent review.</p><p> </p><p>HMRC are continuing settlement discussions with a relatively small number of taxpayers who were prevented from meeting the 30 September deadline by circumstances beyond their control.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:25:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4418 label Biography information for Justin Madders

1247534

registered interest
date	30/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Protective Clothing: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether the VAT zero rating for personal protective equipment will be extended past 31 October 2020.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	109447
answer	answer is ministerial correction date of answer 04/11/2020 answer text <p>The temporary zero rate of VAT on Personal Protective Equipment (PPE) was an extraordinary measure to help affected sectors (such as hospitals and care homes) during the initial shock of the COVID-19 pandemic and when the global supply of PPE did not meet demand.</p><p> </p><p>This measure came to an end on 31 October (as legislated), as alternative measures introduced by the Government will ensure the supply of COVID-19 related PPE to affected sectors from November. This means the VAT relief is no longer required to ensure the supply of PPE is maintained and businesses that make VATable supplies can also recover any VAT they incur on the purchase of PPE as a business expense.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 109597 109598 question first answered 04/11/2020 16:16:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4418 label Biography information for Justin Madders

1238855

registered interest
date	29/09/2020
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, how many people who are subject to the loan charge are waiting to receive their settlement paperwork.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	96946
answer	answer is ministerial correction date of answer 06/10/2020 answer text <p>After the Independent Review of the Loan Charge reported, HMRC wrote to taxpayers who had chosen to pause the settlement of their disguised remuneration scheme use asking if they wanted to reengage in the settlement process with HMRC.</p><p> </p><p>Those who have actively engaged with HMRC and kept to the timelines HMRC set will have received their final settlement offer in time to meet the 30 September deadline for settling and submitting their 2018-19 tax return.</p><p> </p><p>If taxpayers have exceptional reasons beyond their control that have prevented them from meeting the timeframes provided, they should make HMRC aware of this. HMRC are working closely with these taxpayers to provide any additional support they may need.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/10/2020 15:08:21 answering member 3991 label Biography information for Jesse Norman
tabling member	4418 label Biography information for Justin Madders