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1306848

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment she has made of the effect on women's income of excluding reusable sanitary underwear from the new zero rate of VAT.
tabling member constituency	Wrexham
tabling member printed	Sarah Atherton
uin	178541
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.</p><p> </p><p>The relief specifically excludes articles of clothing, such as “period pants”. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue. Under existing rules “period pants” may already qualify for the zero rate, if they have been specifically designed to be worn by a child, meet the sizing criteria, and are held out for sale specifically for use by girls under the age of 14 years old.</p><p> </p><p>Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: <a href="https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children" target="_blank">https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children</a>.</p><p> </p><p>The Treasury, along with other relevant departments, carefully considers the impact of its decisions on those sharing protected characteristics, including at Budgets and other fiscal events, in line with both its legal obligations and with its commitment to promoting fairness.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 15:03:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4855 label Biography information for Sarah Atherton

1308481

registered interest
date	13/04/2021
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, with reference to the implementation of changes to the loan charge, what estimate he has made of the number of people that are (a) falling into debt and (b) declaring bankruptcy as a result of those changes; and what assessment he has made of the effect on the mental health of people affected by those changes.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	180619
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>No estimate can be provided for the number of people who have fallen into debt, or who have been declared bankrupt, as a result of the loan charge. Falling into debt or being declared bankrupt can occur for many reasons, not necessarily as a direct result of a loan charge liability.</p><p>HMRC are not always the only creditor; some individuals may fall into debt or are declared bankrupt as a result of a non-HMRC debt and some individuals may choose to enter insolvency themselves based on their overall financial position.</p><p>HMRC only ever consider insolvency as a last resort and encourage taxpayers to get in contact to agree the best way to settle their tax debts. Anyone who is worried about being able to pay what they owe is encouraged to get in touch with HMRC as soon as possible on 03000 599110. Where a taxpayer is unable to pay their debt in full HMRC will work with them to agree an instalment arrangement based on their individual financial circumstances, and there is no maximum length.</p><p>The Government recognises that tax burdens can add significant pressures. HMRC also recognise that some taxpayers need extra help because of their individual needs or circumstances. HMRC are committed to identifying and supporting taxpayers who need extra help with their tax affairs.</p><p>HMRC have signposted the extra help available to taxpayers in correspondence and on calls. Staff look out for indications that a taxpayer may need extra support, and where appropriate will transfer them to an Extra Support adviser who has the skills and knowledge needed to help them.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 15:05:06 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1306936

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Empty Property: Business Rates
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 empty property business rates relief on properties that remain empty due to the covid-19 outbreak.
tabling member constituency	Battersea
tabling member printed	Marsha De Cordova
uin	178591
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>The Government maintains an Empty Property Relief (EPR) to support property owners ahead of the reoccupation of vacated premises.</p><p> </p><p>Under EPR, owners of retail properties do not normally have to pay business rates on newly vacated buildings for three months.</p><p> </p><p>The Budget announced a three-month extension to the business rates holiday for eligible businesses in the retail, hospitality and leisure sectors that was provided at Budget 2020. From 1 July 2021, 66% relief will be available subject to a cash cap that depends on whether businesses have been required to close or were able to open.</p><p> </p><p>Properties which have closed temporarily due to the Government’s advice on COVID-19 should be treated as occupied for the purposes of the business rates holiday for retail, hospitality and leisure properties.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 13:57:44 answering member 3991 label Biography information for Jesse Norman
tabling member	4676 label Biography information for Marsha De Cordova

1306937

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU: 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 effect on small businesses of VAT charges on goods imported from the EU.
tabling member constituency	Battersea
tabling member printed	Marsha De Cordova
uin	178593
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>Any businesses, including small businesses, that are registered for UK VAT have the ability to reclaim VAT charged on goods imported from the EU on their VAT return.</p><p> </p><p>As with all tax measures, where new changes have been introduced, the Government includes its assessment of the impacts of the changes in Tax Information and Impact Notes. Notes for measures recently legislated for in the Taxation (Post-transition Period) Act were published alongside that legislation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 13:58:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4676 label Biography information for Marsha De Cordova

1307013

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Customs Intermediaries: Recruitment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many additional customs agents have been employed by HMRC since February 2020.
tabling member constituency	Birmingham, Erdington
tabling member printed	Jack Dromey
uin	178990
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>The Government does not employ customs agents/customs intermediaries directly, and it does not have a target for numbers of customs agents. Readiness of the customs intermediary sector relates to the capacity to make declarations, rather than numbers of staff employed. This is because the sector is varied and made up of a number of different business models including specific customs brokers, freight forwarders and fast parcel operators; all of which will require different numbers of staff to complete declarations and to provide their services. Many in the sector have innovated and brought in significant IT solutions to automate many processes which has reduced the numbers of staff they require. The Government has helped them to do this by making over £80 million of support available, including flexible grants that can be used for IT and training, as well as recruitment, depending on the needs of the business.</p><p> </p><p>The Government knows the intermediary sector has used this support and increased capacity significantly. The findings of recent Ipsos Mori surveying of the sector (published on GOV.UK: <a href="https://www.gov.uk/government/publications/research-into-the-customs-intermediaries-sector-wave-2-report" target="_blank">https://www.gov.uk/government/publications/research-into-the-customs-intermediaries-sector-wave-2-report</a>) show that customs intermediaries expected to increase their capacity four fold to meet additional demand. In addition, the Government has created an intermediary register on GOV.UK to help traders find an agent. This holds a list of intermediaries that traders could use and shows which are taking on new clients, and the services offered. Over 300 intermediaries have highlighted they are taking on new clients, including those that specialise in smaller traders or movements of goods subject to SPS controls.</p><p> </p><p>The Government continues to monitor the situation closely and engage with the sector to understand the support it needs, keeping measures under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 178991 question first answered 20/04/2021 14:06:50 answering member 3991 label Biography information for Jesse Norman
tabling member	3913 label Biography information for Jack Dromey

1307014

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Customs Intermediaries: Recruitment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what comparative assessment he has made of the number of (a) additional HMRC customs agents that are required to manage the new trading rules with the EU under the EU-UK Trade and Cooperation Agreement and (b) those agents required in February 2020.
tabling member constituency	Birmingham, Erdington
tabling member printed	Jack Dromey
uin	178991
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>The Government does not employ customs agents/customs intermediaries directly, and it does not have a target for numbers of customs agents. Readiness of the customs intermediary sector relates to the capacity to make declarations, rather than numbers of staff employed. This is because the sector is varied and made up of a number of different business models including specific customs brokers, freight forwarders and fast parcel operators; all of which will require different numbers of staff to complete declarations and to provide their services. Many in the sector have innovated and brought in significant IT solutions to automate many processes which has reduced the numbers of staff they require. The Government has helped them to do this by making over £80 million of support available, including flexible grants that can be used for IT and training, as well as recruitment, depending on the needs of the business.</p><p> </p><p>The Government knows the intermediary sector has used this support and increased capacity significantly. The findings of recent Ipsos Mori surveying of the sector (published on GOV.UK: <a href="https://www.gov.uk/government/publications/research-into-the-customs-intermediaries-sector-wave-2-report" target="_blank">https://www.gov.uk/government/publications/research-into-the-customs-intermediaries-sector-wave-2-report</a>) show that customs intermediaries expected to increase their capacity four fold to meet additional demand. In addition, the Government has created an intermediary register on GOV.UK to help traders find an agent. This holds a list of intermediaries that traders could use and shows which are taking on new clients, and the services offered. Over 300 intermediaries have highlighted they are taking on new clients, including those that specialise in smaller traders or movements of goods subject to SPS controls.</p><p> </p><p>The Government continues to monitor the situation closely and engage with the sector to understand the support it needs, keeping measures under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 178990 question first answered 20/04/2021 14:06:50 answering member 3991 label Biography information for Jesse Norman
tabling member	3913 label Biography information for Jack Dromey

1307050

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shoes: VAT Zero Rating
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 zero VAT rating on children’s shoes to adult shoes in the event that those shoes are sold for children with larger feet.
tabling member constituency	Battersea
tabling member printed	Marsha De Cordova
uin	179518
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>Under the current VAT rules, a zero rate of VAT is applied to footwear designed for children younger than 14. HMRC limit this based on the average size of 13-year-old children using data provided by the British Standards Institution.</p><p> </p><p>The Government keeps all taxes under review, but there are no plans to extend the scope of this relief to adult shoes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 14:01:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4676 label Biography information for Marsha De Cordova

1307056

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Rise Flats: Taxation
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 making leaseholders of high-rise buildings with unsafe cladding who are required to complete a self-assessment tax return exempt from any taxes due as a result of that assessment.
tabling member constituency	Southampton, Itchen
tabling member printed	Royston Smith
uin	179257
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>The Government is investing over £5 billion in building safety, which will help protect leaseholders from cladding remediation costs in high-rise residential buildings. On 10 February 2021, the Government announced a 5-point plan for investment in building safety, with £3.5 billion earmarked for the removal of unsafe cladding on high-rise residential buildings, as well as a new finance scheme for cladding removal on buildings between 11 and 18 metres where no leaseholder will ever pay more than £50 a month. In addition, the Government has proposed a new ‘Gateway 2’ industry levy and residential property developer tax to ensure developers contribute to costs. These measures will provide certainty to residents and lenders, boosting the housing market and helping to ensure that developers, investors and building owners who have the means make a fair contribution to costs of remediation, without passing on costs to leaseholders.</p><p>No consideration has been made for a self-assessment exemption for leaseholders of high rise buildings with unsafe cladding.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 15:07:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4478 label Biography information for Royston Smith

1307127

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme
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 effect on self-employed people of the delay in the fourth grant under the Self-Employed Income Support Scheme; and whether he has plans to provide further support for those people.
tabling member constituency	Kingston upon Hull West and Hessle
tabling member printed	Emma Hardy
uin	178690
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>The Government announced at Budget 2021 that the Self-Employment Income Support Scheme (SEISS) will continue until September, with a fourth and a final fifth grant.</p><p> </p><p>The Government also announced a major improvement in access to the self-employed scheme. As the deadline for 2019-20 tax returns has now passed, HMRC will use these tax returns for the fourth and fifth grants, provided they were submitted by 2 March. This means that 600,000 people, many of whom became self-employed in 2019-20, may now be able to claim the fourth and fifth grants, bringing the total number of people who could be eligible to 3.7 million.</p><p> </p><p>Using these returns requires time to deliver due to the increased population and new data. In order to allow HM Revenue and Customs (HMRC) time to process 2019-20 tax returns it has not been possible to invite applications or open the claims service earlier.</p><p> </p><p>HMRC will open the online claims service for the fourth SEISS grant from late April 2021 and expect to notify potentially eligible people of their personal claim date from mid-April.</p><p> </p><p>Guidance on how to claim the fourth grant is now available online: <a href="https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme" target="_blank">https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme</a>.</p><p>The SEISS is just one part of a wider package of support for the self-employed, which includes automatic, self-serve time-to-pay arrangements, loans, welfare support, and other business support grants.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 178567 179074 question first answered 20/04/2021 14:13:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4645 label Biography information for Emma Hardy

1307224

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Video Games: Tax Allowances
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 the proposal by the games industry to increase video games tax relief from 25 per cent to 32 per cent.
tabling member constituency	Leeds North West
tabling member printed	Alex Sobel
uin	179484
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>In 2019-20 the Video Games Tax Relief (VGTR) supported UK expenditure of £355 million on the production of 150 video games.</p><p>The Government keeps all tax reliefs under review, and regularly receives proposals for changes to tax reliefs. When considering changes, HM Treasury must ensure they provide support to businesses across the economy in a fair way.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 15:02:48 answering member 3991 label Biography information for Jesse Norman
tabling member	4658 label Biography information for Alex Sobel