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1249379

registered interest
date	06/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duty Land Tax: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the effect of the stamp duty holiday on the housing market in Northern Ireland, and if he will make an assessment of the potential merits of extending that stamp duty holiday beyond March 2021.
tabling member constituency	Upper Bann
tabling member printed	Carla Lockhart
uin	112160
answer	answer is ministerial correction date of answer 16/11/2020 answer text <p>SDLT transactions in Northern Ireland have reached similar levels to this time last year and, in August, average house prices had risen over the year by 3%.</p><p> </p><p>The temporary increase in the Stamp Duty Land Tax nil rate band was designed to create immediate momentum within the property market, where property transactions fell by as much as 50 per cent during the first COVID-19 lockdown. The downturn in the market meant that the future was uncertain for many people whose jobs relied on custom from the property industry. There are already early signs that demand and transactions have increased, and are continuing to rise, since the increase to the SDLT nil rate band was announced in July.</p><p> </p><p>As the relief was designed to provide an immediate stimulus to the property market, the Government does not plan to extend this relief and will continue to monitor the property market.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/11/2020 16:15:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4857 label Biography information for Carla Lockhart

1249386

registered interest
date	06/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Exports: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if his Department will take steps to ensure that an economic impact assessment is conducted before the VAT Retail Export Scheme ceases to be valid in the UK on 1st January 2021.
tabling member constituency	West Bromwich East
tabling member printed	Nicola Richards
uin	112167
answer	answer is ministerial correction date of answer 11/11/2020 answer text <p>Ahead of the end of the transition period, the Government has announced the VAT and excise duty treatment of goods purchased by individuals for personal use and carried in their luggage arriving from or going overseas (passengers). The following rules will apply from 1 January 2021:</p><p>- Passengers travelling from Great Britain to any destination outside the United Kingdom (UK) will be able to purchase duty-free excise goods once they have passed security controls at ports, airports, and international rail stations.</p><p>- Personal allowances will apply to passengers entering Great Britain from a destination outside of the UK, with alcohol allowances significantly increased.</p><p>- The VAT Retail Export Scheme (RES) in Great Britain will not be extended to EU residents and will be withdrawn for all passengers.</p><p>- The concessionary treatment on tax-free sales for non-excise goods will be removed across the UK.</p><p> </p><p>The Government published a consultation which ran from 11 March to 20 May. During this time the Government held a number of virtual meetings with stakeholders to hear their views and received 73 responses to the consultation. The Government is also continuing to meet and discuss with stakeholders following the announcement of these policies.</p><p> </p><p>The detailed rationale for these changes are included in the written ministerial statement and summary of responses to the recent consultation: <a href="https://questions-statements.parliament.uk/written-statements/detail/2020-09-11/hcws448" target="_blank">https://questions-statements.parliament.uk/written-statements/detail/2020-09-11/hcws448</a> and <a href="https://www.gov.uk/government/consultations/a-consultation-on-duty-free-and-tax-free-goods-carried-by-passengers" target="_blank">https://www.gov.uk/government/consultations/a-consultation-on-duty-free-and-tax-free-goods-carried-by-passengers</a>. A technical note has also been issued to stakeholders to expand on this document and to respond to issues raised by stakeholders.</p><p> </p><p>HMRC estimate that VAT RES refunds cost around £0.5 billion in VAT in 2019 for around 1.2 million non-EU visitors. In 2019 the ONS estimate there were substantially more EU visitors (24.8 million) than non-EU passengers (16.0 million) to the UK. This implies an extension to EU residents would significantly increase the cost by up to an estimated £0.9 billion. This would result in a large amount of deadweight loss by subsidising spending from EU visitors which already happens without a refund mechanism in place, potentially taking the total cost up to around £1.4 billion per annum.</p><p> </p><p>The concessionary treatment on tax-free sales currently affects airports that fly to non-EU destinations. The extension of duty-free sales to EU bound passengers will be a significant boost to all airports in England, Scotland and Wales, including smaller regional airports which have not been able to offer duty-free to the EU before.</p><p> </p><p>HMRC estimate that around £150 million of VAT is not charged as a result of tax-free airside sales. As with the VAT RES, extending the relief to the EU would significantly increase the cost of the scheme and result in a large amount of deadweight loss by subsidising spending from EU-bound passengers which already happens.</p><p> </p><p>The final costings will be subject to scrutiny by the independent Office for Budget Responsibility and will be set out at the next forecast.</p><p> </p><p>The Government also recognises the challenges the aviation sector is facing as it recovers from the impacts of Covid-19 and has supported the sector throughout the pandemic, and continues to do so, including schemes to raise capital, flexibilities with tax bills, and financial support for employees.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 91898 question first answered 11/11/2020 15:05:06 answering member 3991 label Biography information for Jesse Norman
tabling member	4868 label Biography information for Nicola Richards

1249987

registered interest
date	06/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Public Service Broadcasting: Self-employed
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 28 September 2020 to Question 91828, whether he has made an estimate of the number and proportion of PAYE freelancers who are currently contracted by public service broadcasters who have not been granted furlough by their employer; and whether he is providing financial assistance to those PAYE freelancers.
tabling member constituency	Bolton South East
tabling member printed	Yasmin Qureshi
uin	91866
answer	answer is ministerial correction date of answer 16/11/2020 answer text <p>The information requested is not readily available and could be provided only at disproportionate cost.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/11/2020 16:12:06 answering member 3991 label Biography information for Jesse Norman
tabling member	3924 label Biography information for Yasmin Qureshi

1250008

registered interest
date	06/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Wholesale Trade: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions he has had with the Secretary of State for Business, Energy and Industrial Strategy on extending business rates relief to wholesale distributors.
tabling member constituency	Crawley
tabling member printed	Henry Smith
uin	91868
answer	answer is ministerial correction date of answer 16/11/2020 answer text <p>The Government has provided Local Authorities with £1.1billion across England via the Additional Restrictions Grant, for businesses which are not legally closed, but which are severely affected by local or national restrictions.</p><p>Local Authorities have discretion on how to use this funding to support businesses in their areas, but the Government encourages them to set up discretionary grant schemes to support businesses such as wholesalers which can remain open, but which are nonetheless severely affected by the enhanced COVID-19 restrictions.</p><p>All business rates reliefs in England will be considered through the business rates review.</p><p>In line with the practice of successive administrations, details of ministerial discussions are not normally disclosed.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 91871 question first answered 16/11/2020 16:54:24 answering member 3991 label Biography information for Jesse Norman
tabling member	3960 label Biography information for Henry Smith

1250014

registered interest
date	06/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the level of fraud in the Self-Employment Income Support Scheme grant.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	91874
answer	answer is ministerial correction date of answer 16/11/2020 answer text <p>HM Revenue &amp; Customs’ current estimate of error and fraud in the Self-Employment Income Support Scheme is between about 1% and 2% of total expenditure.</p><p> </p><p>This estimate will be refined as more operational and scheme-level data become available over time.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/11/2020 16:13:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4006 label Biography information for Dr Matthew Offord

1250022

registered interest
date	06/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Wholesale Trade: Coronavirus
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 ability of wholesalers to remain financially viable without business rates relief in the context of the second covid-19 lockdown.
tabling member constituency	Harrow East
tabling member printed	Bob Blackman
uin	91871
answer	answer is ministerial correction date of answer 16/11/2020 answer text <p>The Government has provided Local Authorities with £1.1billion across England via the Additional Restrictions Grant, for businesses which are not legally closed, but which are severely affected by local or national restrictions.</p><p>Local Authorities have discretion on how to use this funding to support businesses in their areas, but the Government encourages them to set up discretionary grant schemes to support businesses such as wholesalers which can remain open, but which are nonetheless severely affected by the enhanced COVID-19 restrictions.</p><p>All business rates reliefs in England will be considered through the business rates review.</p><p>In line with the practice of successive administrations, details of ministerial discussions are not normally disclosed.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 91868 question first answered 16/11/2020 16:54:24 answering member 3991 label Biography information for Jesse Norman
tabling member	4005 label Biography information for Bob Blackman

1250028

registered interest
date	06/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Duty Free 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 effect of the removal of the Extra Statutory Concession on VAT on goods supplied at duty-free and tax-free shops on the economy.
tabling member constituency	Hazel Grove
tabling member printed	Mr William Wragg
uin	91898
answer	answer is ministerial correction date of answer 11/11/2020 answer text <p>Ahead of the end of the transition period, the Government has announced the VAT and excise duty treatment of goods purchased by individuals for personal use and carried in their luggage arriving from or going overseas (passengers). The following rules will apply from 1 January 2021:</p><p>- Passengers travelling from Great Britain to any destination outside the United Kingdom (UK) will be able to purchase duty-free excise goods once they have passed security controls at ports, airports, and international rail stations.</p><p>- Personal allowances will apply to passengers entering Great Britain from a destination outside of the UK, with alcohol allowances significantly increased.</p><p>- The VAT Retail Export Scheme (RES) in Great Britain will not be extended to EU residents and will be withdrawn for all passengers.</p><p>- The concessionary treatment on tax-free sales for non-excise goods will be removed across the UK.</p><p> </p><p>The Government published a consultation which ran from 11 March to 20 May. During this time the Government held a number of virtual meetings with stakeholders to hear their views and received 73 responses to the consultation. The Government is also continuing to meet and discuss with stakeholders following the announcement of these policies.</p><p> </p><p>The detailed rationale for these changes are included in the written ministerial statement and summary of responses to the recent consultation: <a href="https://questions-statements.parliament.uk/written-statements/detail/2020-09-11/hcws448" target="_blank">https://questions-statements.parliament.uk/written-statements/detail/2020-09-11/hcws448</a> and <a href="https://www.gov.uk/government/consultations/a-consultation-on-duty-free-and-tax-free-goods-carried-by-passengers" target="_blank">https://www.gov.uk/government/consultations/a-consultation-on-duty-free-and-tax-free-goods-carried-by-passengers</a>. A technical note has also been issued to stakeholders to expand on this document and to respond to issues raised by stakeholders.</p><p> </p><p>HMRC estimate that VAT RES refunds cost around £0.5 billion in VAT in 2019 for around 1.2 million non-EU visitors. In 2019 the ONS estimate there were substantially more EU visitors (24.8 million) than non-EU passengers (16.0 million) to the UK. This implies an extension to EU residents would significantly increase the cost by up to an estimated £0.9 billion. This would result in a large amount of deadweight loss by subsidising spending from EU visitors which already happens without a refund mechanism in place, potentially taking the total cost up to around £1.4 billion per annum.</p><p> </p><p>The concessionary treatment on tax-free sales currently affects airports that fly to non-EU destinations. The extension of duty-free sales to EU bound passengers will be a significant boost to all airports in England, Scotland and Wales, including smaller regional airports which have not been able to offer duty-free to the EU before.</p><p> </p><p>HMRC estimate that around £150 million of VAT is not charged as a result of tax-free airside sales. As with the VAT RES, extending the relief to the EU would significantly increase the cost of the scheme and result in a large amount of deadweight loss by subsidising spending from EU-bound passengers which already happens.</p><p> </p><p>The final costings will be subject to scrutiny by the independent Office for Budget Responsibility and will be set out at the next forecast.</p><p> </p><p>The Government also recognises the challenges the aviation sector is facing as it recovers from the impacts of Covid-19 and has supported the sector throughout the pandemic, and continues to do so, including schemes to raise capital, flexibilities with tax bills, and financial support for employees.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 112167 question first answered 11/11/2020 15:05:06 answering member 3991 label Biography information for Jesse Norman
tabling member	4429 label Biography information for Mr William Wragg

1249190

registered interest
date	05/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duty Land Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will extend the stamp duty holiday for six to 12 months.
tabling member constituency	Wycombe
tabling member printed	Mr Steve Baker
uin	112039
answer	answer is ministerial correction date of answer 10/11/2020 answer text <p>The temporary increase in the Stamp Duty Land Tax nil rate band was designed to create immediate momentum within the property market, where property transactions fell by as much as 50 per cent during the COVID-19 lockdown. The downturn in the market meant that the future was uncertain for many people whose jobs relied on custom from the property industry. There are already early signs that demand and transactions have increased, and are continuing to rise, since the increase to the SDLT nil rate band was announced in July.</p><p> </p><p>As the relief was designed to provide an immediate stimulus to the property market, the Government does not plan to extend this relief and will continue to monitor the property market.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/11/2020 13:32:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4064 label Biography information for Mr Steve Baker

1249200

registered interest
date	05/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Buildings: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to amend the VAT liability on garages let to non-council tenants in order to remove the discrepancy between council and non-council tenants in respect of garage rental charges.
tabling member constituency	Stevenage
tabling member printed	Stephen McPartland
uin	112052
answer	answer is ministerial correction date of answer 10/11/2020 answer text <p>Under the current VAT rules, the supply of a garage or parking is exempt from VAT if supplied at the outset at the same time as the residential accommodation. This VAT treatment is consistent for both council and non-council tenants.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/11/2020 13:36:37 answering member 3991 label Biography information for Jesse Norman
tabling member	4093 label Biography information for Stephen McPartland

1249206

registered interest
date	05/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme: Directors
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the reason is for not including UK tax paying limited company directors in the Self-Employment Income Support Scheme Grant Extension.
tabling member constituency	Denton and Reddish
tabling member printed	Andrew Gwynne
uin	112007
answer	answer is ministerial correction date of answer 10/11/2020 answer text <p>The practical issues that prevented the Government from being able to include company owner-managers in the original Self-Employment Income Support Scheme (SEISS), namely not being able to verify the source of their dividend income without introducing unacceptable fraud risks, still remain.</p><p> </p><p>Income from dividends is a return on investment in the company, rather than wages. As with the previous SEISS grants, it is not possible for HM Revenue and Customs (HMRC) to distinguish between dividends derived from an individual’s own company and dividends from other sources, and between dividends in lieu of employment income and as returns from other corporate activity.</p><p> </p><p>This means, unlike the SEISS grants that use information HMRC already hold, targeting additional support would require owner-managers to make a claim and submit information that HMRC could not efficiently or consistently verify to ensure payments were made to eligible companies for eligible activity.</p><p> </p><p>The SEISS continues to be just one element of a comprehensive package of support for individuals and businesses. This package includes Bounce Back loans, tax deferrals, rental support, increased levels of Universal Credit, mortgage holidays, and other business support grants.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/11/2020 13:34:37 answering member 3991 label Biography information for Jesse Norman
tabling member	1506 label Biography information for Andrew Gwynne