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1138862

registered interest
date	15/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Children: Day Care
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 appropriateness of the level of business rates for private childcare providers; and if he will make a statement.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	277238
answer	answer is ministerial correction date of answer 18/07/2019 answer text <p>Business rates are an annual tax on non-domestic property, based on rateable value as assessed by the Valuation Office Agency.</p><p> </p><p>Private childcare providers may be eligible for up to 100% Small Business Rate Relief.</p><p> </p><p>The Government has taken repeated action to reduce the burden of business rates for all ratepayers, worth more than £13 billion over the next five years.</p><p> </p><p>Local Authorities continue to have powers to offer business rates discounts beyond pre-defined reliefs at their discretion.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/07/2019 15:39:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4518 label Biography information for Tulip Siddiq

1138953

registered interest
date	15/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has undertaken a recent assessment of the potential effects on businesses in the UK of leaving the EU VAT area.
tabling member constituency	Orkney and Shetland
tabling member printed	Mr Alistair Carmichael
uin	277127
answer	answer is ministerial correction date of answer 18/07/2019 answer text <p>Leaving the EU without a negotiated settlement is not the Government’s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.</p><p> </p><p>As part of the no deal preparations, HMRC have published guidance and technical notices for businesses and their advisors on customs, excise and VAT, as well as a collection of letters and guides.</p><p> </p><p>HMRC have published a collection of impact assessments on GOV.UK which are available at <a href="https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal#impact-assessments" target="_blank">https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal#impact-assessments</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/07/2019 15:35:21 answering member 3991 label Biography information for Jesse Norman
tabling member	1442 label Biography information for Mr Alistair Carmichael

1139026

registered interest
date	15/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Roadchef: Pension Funds
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will ensure the immediate release of Roadchef pension fund monies to Christine Slack and other former Roadchef employees; and if he will make a statement.
tabling member constituency	Congleton
tabling member printed	Fiona Bruce
uin	277311
answer	answer is ministerial correction date of answer 18/07/2019 answer text <p>The administration of the tax system is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in the administration of the tax system in specific cases.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/07/2019 15:41:22 answering member 3991 label Biography information for Jesse Norman
tabling member	3958 label Biography information for Fiona Bruce

1139038

registered interest
date	15/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Roadchef: Pension Funds
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if HMRC will ensure the immediate release of Roadchef pension fund monies to Christine Slack and other former Roadchef employees; and if he will make a statement.
tabling member constituency	Congleton
tabling member printed	Fiona Bruce
uin	277314
answer	answer is ministerial correction date of answer 18/07/2019 answer text <p>The administration of the tax system is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in the administration of the tax system in specific cases.</p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/07/2019 15:37:38 answering member 3991 label Biography information for Jesse Norman
tabling member	3958 label Biography information for Fiona Bruce

1138411

registered interest
date	11/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Registration
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many Economic Operator Registration and Identification numbers were held by UK firms in (a) December 2018 and (b) 23 June 2019.
tabling member constituency	Harborough
tabling member printed	Neil O'Brien
uin	276289
answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>In December 2018, there were 431,553 active UK Economic Operator Registration and Identification (EORI) numbers. Since December 2018, HM Revenue &amp; Customs have issued approximately 74,000 new UK EORI numbers, up to 23 June.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 12:53:27 answering member 3991 label Biography information for Jesse Norman
tabling member	4679 label Biography information for Neil O'Brien

1138421

registered interest
date	11/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much revenue his Department has raised from VAT on e-publications in (a) 2016, (b) 2017, (c) 2018 and (d) 2019 to 11 July 2019.
tabling member constituency	Knowsley
tabling member printed	Sir George Howarth
uin	276162
answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>The information that HM Revenue and Customs (HMRC) collect from taxpayers on their VAT returns does not provide enough detail to be able to quantify the revenue raised from these supplies precisely. HMRC do not require detail on particular products and customer types because it would place a considerable administrative burden on businesses.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 13:00:28 answering member 3991 label Biography information for Jesse Norman
tabling member	481 label Biography information for Sir George Howarth

1138431

registered interest
date	11/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many late filing penalties HMRC collected from large companies in 2018.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	276208
answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>The purpose of penalties is to encourage taxpayers to comply with their tax obligations, to act as a sanction for those who do not, and to reassure those who do that they will not be disadvantaged by those who do not. Penalties are not used as a revenue-raising mechanism.</p><p> </p><p>Parliament determines the laws relating to tax and to whom they apply. HMRC apply those laws fairly and do not discriminate between different taxpayers or size of business.</p><p> </p><p>HMRC can apply a large number of different penalties, but they break down into three broad areas:</p><p> </p><ul><li><p>Automatic penalties for failure to meet a time-bound obligation, such as submitting returns or making payments by a specified deadline;</p></li><li><p>Penalties for failure to meet a regulatory obligation, such as the requirement to keep certain records; and</p></li><li><p>Behaviour-based penalties for inaccurate returns and documents and failure to notify taxable status.</p><p> </p><p>A penalty is not payable if a person had a reasonable excuse for failing to meet an obligation or took reasonable care to avoid submitting an inaccurate return.</p><p> </p><p>HMRC do not record data on penalties issued by size of business.</p></li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 13:06:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1138433

registered interest
date	11/07/2019
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, how many tax avoidance schemes related to the use of personal service companies HMRC successfully challenged in 2018.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	276209
answer	answer is ministerial correction date of answer 19/07/2019 answer text <p>This information is only available at disproportionate cost.</p><p>HM Revenue and Customs (HMRC) do not routinely collate the number of tax avoidance schemes related to the use of personal service companies.</p><p> </p><p>HMRC publishes information regarding the number of tax avoidance cases challenged in court by taxpayers in their annual Tax Assurance Commissioner’s Report. At the same time, HMRC publish a list of tax avoidance litigation decisions handed down during the period. The Report for 2018-19 is due to be published before the summer recess.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/07/2019 12:56:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1138434

registered interest
date	11/07/2019
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 have been challenged by HMRC for promoting or facilitating tax avoidance schemes since 2017.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	276210
answer	answer is ministerial correction date of answer 16/07/2019 answer text <p>HMRC are investigating over 100 promoters and others involved in avoidance. Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes. The majority of those convictions relate to promoters. Recently, six individuals were arrested on suspicion of promoting fraudulent arrangements to get around the loan charge.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/07/2019 14:43:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd

1138435

registered interest
date	11/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people received an end of year tax summary from HMRC in 2018.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	276211
answer	answer is ministerial correction date of answer 16/07/2019 answer text <p>Approximately 19.5 million customers received a paper Annual Tax Summary and approximately 10 million self-assessment customers received a digital version of the Annual Tax Summary in 2018/19 (for the year 2017/18).</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/07/2019 14:16:48 answering member 3991 label Biography information for Jesse Norman
tabling member	4397 label Biography information for Peter Dowd