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1289061

registered interest
date	23/02/2021
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 the criteria for business rates relief for empty properties beyond three months when there has been a change of ownership.
tabling member constituency	Loughborough
tabling member printed	Jane Hunt
uin	157330
answer	answer is ministerial correction date of answer 03/03/2021 answer text <p>The Government maintains an Empty Property Relief (EPR) to support property owners between the reoccupation of vacated premises. The current structure of EPR strikes a balance between not penalising landlords who lose a tenant at short notice, while incentivising property owners and landlords to secure new tenants.</p><p> </p><p>The fundamental review of business rates is considering all parts of the business rates system, including reliefs and any eligibility criteria.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/03/2021 13:53:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4839 label Biography information for Jane Hunt

1257572

registered interest
date	02/12/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Directors: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment the Government has made of the potential merits of introducing a covid-19 financial support scheme for directors of limited companies who pay themselves through dividends which is based on the trading profits of the company contained in the corporation tax return.
tabling member constituency	Loughborough
tabling member printed	Jane Hunt
uin	124347
answer	answer is ministerial correction date of answer 11/12/2020 answer text <p>In the development of the COVID-19 support schemes, HMRC have taken into consideration what is operationally feasible, while managing technical complexities and fraud risks, and ensuring that other schemes the Government has committed to are delivered in a timely way.</p><p> </p><p>Income from dividends is a return on investment in the company, rather than wages. It is not possible for 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>Payment through dividends would require owner-managers to make a claim and submit information that HMRC could not manageably verify to ensure payments are made to eligible companies for eligible activity.</p><p> </p><p>Company directors who are paid via dividends may be eligible for various elements of the support available, including the Coronavirus Job Retention Scheme (in respect of their salary but not their dividends), 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 11/12/2020 10:16:01 answering member 3991 label Biography information for Jesse Norman
tabling member	4839 label Biography information for Jane Hunt

1257573

registered interest
date	02/12/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Boats: Import Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if, after the transition period, he will extend import duty relief to pleasure craft with UK VAT-paid status which have been purchased in the EU but which have not yet been located in the UK.
tabling member constituency	Loughborough
tabling member printed	Jane Hunt
uin	124348
answer	answer is ministerial correction date of answer 11/12/2020 answer text <p>Pleasure craft returning to the UK at the end of the transition period will be able to claim the Returned Goods Relief (RGR) for customs duty and import VAT, subject to all conditions for the relief being met. From 1 January 2021 in order to qualify for RGR goods must have previously been located in the UK. The Government has extended the eligibility conditions for RGR to take account of the situation faced by owners of pleasure craft. The normal three year time limit for returning goods to the UK has been extended so that goods can benefit from RGR if they return to the UK by 31 December 2021 and meet the conditions for relief.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/12/2020 10:21:37 answering member 3991 label Biography information for Jesse Norman
tabling member	4839 label Biography information for Jane Hunt

1244852

registered interest
date	20/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Agriculture: Diversification
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 fiscal framework on farmers who have diversified from farming activity.
tabling member constituency	Loughborough
tabling member printed	Jane Hunt
uin	106517
answer	answer is ministerial correction date of answer 28/10/2020 answer text <p>A longstanding feature of the UK tax system is that a person’s UK farming income is treated as one trade. When a farming business diversifies, any non-farming activities are treated as separate sources of income that need to be declared separately on the tax return. The Government recognises that this creates additional administrative burdens. However, taxing diversified rural businesses as one unit would carry a risk that uncommercial activities might be grouped together with profitable trades. The Government keeps all taxes under review but has no plans to change the current tax rules for diversified rural businesses.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 28/10/2020 14:58:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4839 label Biography information for Jane Hunt

1234531

registered interest
date	15/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Industry: VAT
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 feasibility of extending the reduced rate of VAT for hospitality, holiday accommodation and attractions beyond 12 January 2021 to further support business in those sectors.
tabling member constituency	Loughborough
tabling member printed	Jane Hunt
uin	90292
answer	answer is ministerial correction date of answer 23/09/2020 answer text <p>The Government has temporarily applied a reduced rate of VAT (5 per cent) to tourist attractions and goods and services supplied by the hospitality sector. It came into effect on 15 July 2020 and will end on 12 January 2021 and applies across the UK.</p><p> </p><p>Applying the reduced rate for a longer period would come at a significant cost to the Exchequer. However, the Government keeps all taxes under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/09/2020 15:25:48 answering member 3991 label Biography information for Jesse Norman
tabling member	4839 label Biography information for Jane Hunt