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1662964

registered interest
date	13/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Care Homes: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make it his policy to introduce tax relief on care and nursing home fees.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	200818
answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>There are a wide range of factors to consider when introducing new tax reliefs as they can add significant complexity to the tax system. Tax reliefs are also difficult to target effectively; for example, they do not benefit individuals with income below the income tax Personal Allowance at all.</p><p> </p><p>The current care system already provides support to those who need it most. People with assets under £23,250 are eligible for state financial support towards their care costs. Additionally, where someone is drawing on care in their own home - or is in a residential home but has a qualifying relative such as a partner or child still living at home - their house is not taken into account at all when working out how much they need to pay. Where that doesn’t apply, people can often take out a deferred payment agreement, so they don’t need to sell their home in their lifetime.</p><p> </p><p>The Government keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 14:01:40 answering member 4399 label Biography information for Victoria Atkins
tabling member	4413 label Biography information for Kirsten Oswald

1663029

registered interest
date	13/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: ICT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps HM Revenue and Customs is taking to mitigate the risks of a major (a) IT failure and (b) security breach.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	200883
answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>HMRC continually upgrades IT systems as part of ongoing maintenance.</p><p> </p><p> </p><p>HMRC has 24/7 support operation in place with established processes for early identification of incidents and respond to these appropriately.</p><p> </p><p>Customer data is subject to high levels of protection and HMRC takes data protection seriously.</p><p><strong> </strong></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 11:35:50 answering member 4399 label Biography information for Victoria Atkins
tabling member	4418 label Biography information for Justin Madders

1663187

registered interest
date	13/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: ICT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps HMRC is taking to help reduce the risk of a (a) major IT failure and (b) security breach.
tabling member constituency	Croydon Central
tabling member printed	Sarah Jones
uin	201041
answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>HMRC continually upgrades IT systems as part of ongoing maintenance.</p><p> </p><p> </p><p>HMRC has 24/7 support operation in place with established processes for early identification of incidents and respond to these appropriately.</p><p> </p><p>Customer data is subject to high levels of protection and HMRC takes data protection seriously.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 12:15:57 answering member 4399 label Biography information for Victoria Atkins
tabling member	4631 label Biography information for Sarah Jones

1663539

registered interest
date	13/10/2023
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, whether he has made an assessment of the potential impact of administrative changes to IR35 in 2021 on the extent to which domestic contractors are able to secure short-term contracts from UK clients.
tabling member constituency	North Ayrshire and Arran
tabling member printed	Patricia Gibson
uin	201393
answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>The off-payroll working rules are designed to ensure that individuals working like employees but through their own company pay broadly the same income tax and National Insurance contributions (NICs) as those who are directly employed.</p><p>The government and HMRC remain committed to understanding the impacts of changes made to the rules in April 2021, and have published <a href="https://www.gov.uk/government/publications/short-term-effects-of-the-2021-off-payroll-working-rules-reform-for-private-and-voluntary-sector-organisations" target="_blank">external research</a> and HMRC’s own <a href="https://www.gov.uk/government/publications/impacts-of-the-2021-off-payroll-working-rules-reform-in-the-private-and-voluntary-sectors/impacts-of-the-off-payroll-working-rules-reform-in-the-private-and-voluntary-sectors" target="_blank">internal analysis</a> on the short-term impacts of the reforms.</p><p> </p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 11:34:13 answering member 4399 label Biography information for Victoria Atkins
tabling member	4435 label Biography information for Patricia Gibson

1663645

registered interest
date	13/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Married People: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to review the levels of (a) Marriage and (b) Married Couple's Allowance ahead of the Autumn Statement.
tabling member constituency	Bolton North East
tabling member printed	Mark Logan
uin	201499
answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>The Government introduced the Marriage Allowance (MA) in April 2015 to recognise marriage and civil partnerships in the tax system. It allows a spouse or civil partner to transfer 10 per cent of their Personal Allowance (PA) if their partner is a basic rate taxpayer.</p><p> </p><p>At Autumn Statement 2022, the Chancellor announced that the PA would be maintained at 2021-22 levels up to and including 2027-28. The transferable tax allowance of £1,260 provided through the MA is therefore due to remain at its current level until 2027-28.</p><p> </p><p>The Married Couple’s Allowance, which is available to those born before 6 April 1935, was uprated to be valued between £4,010 and £10,375 in 2023-24.</p><p> </p><p>As with all elements of income tax, the Government keeps this under review.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 13:43:39 answering member 4399 label Biography information for Victoria Atkins
tabling member	4815 label Biography information for Mark Logan

1663839

registered interest
date	13/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment: Fines
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the effectiveness of the level of fines issued by HMRC for the late submission of self-assessment tax returns for self-employed people who have not earned above the threshold for paying tax.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	201692
answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>HMRC issues Self Assessment (SA) tax returns to customers when the information they hold suggests that the customer meets the published criteria for completing one. HMRC often cannot determine someone’s tax liability until they have sent in a tax return, therefore they need the return to establish whether there is tax due or not.​​ Late filing and payment penalties are charged to encourage customers to file on time, but HMRC can cancel a customer’s late filing penalty if the customer has a reasonable excuse. Customers can also ask HMRC to remove them from the SA process for future years if they no longer meet the criteria.​</p><p> </p><p>From October 2011 the penalty legislation changed, from this point the capping of penalties was no longer factored into the calculation and any fixed penalty applied remained at the full amount regardless of liability. Although no change to the current penalty regime has been announced, Penalty Reform within Making Tax Digital will change the way HMRC calculates penalties for late Submission and late payment of tax. The new legislation will factor in the Liability amount, Filing frequency and length of time outstanding within its penalty calculations.</p><p> </p><p>In reforming late payment and late filing penalties HMRC’s aim is to encourage those who persistently default to comply with their tax obligations rather than penalise those who make occasional errors.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 200538 question first answered 18/10/2023 14:20:24 answering member 4399 label Biography information for Victoria Atkins
tabling member	4786 label Biography information for Zarah Sultana

1663866

registered interest
date	13/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Health Services and Social Services: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much accrued to the Exchequer from VAT on health and social care training in each of the last five years.
tabling member constituency	North Somerset
tabling member printed	Dr Liam Fox
uin	201719
answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>Businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.</p><p>The information requested is therefore not available.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 13:45:17 answering member 4399 label Biography information for Victoria Atkins
tabling member	223 label Biography information for Sir Liam Fox

1664037

registered interest
date	13/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Personnel Management
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the efficiency of the Respect at Work programme in HMRC.
tabling member constituency	Altrincham and Sale West
tabling member printed	Sir Graham Brady
uin	201890
answer	answer is ministerial correction date of answer 18/10/2023 answer text HMRC published an independent review about what it’s like to work at HMRC, <a href="https://www.gov.uk/government/publications/hmrcs-respect-at-work-review" target="_blank">Respect at Work Review</a> in 2019. The review made a series of recommendations that HMRC implemented including significant changes to departmental policy, processes and practice.<p> </p>The programme closed at the end of March 2023 and ongoing work was absorbed into business as usual. As reported (on page 50) of <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1179615/HMRC_annual_report_and_accounts_2022_to_2023.pdf" target="_blank">HMRC’s Annual Report and Accounts</a> HMRC’s activities in 2022-23 included ‘delivering the remaining aspects of the Respect at Work Programme’. answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 13:54:18 answering member 4399 label Biography information for Victoria Atkins
tabling member	435 label Biography information for Sir Graham Brady

1664207

registered interest
date	13/10/2023
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, with reference to the Office for Tax Simplification's (OTS) evaluation paper on the High Income Child Benefit Charge, whether steps have been taken to progress recommendations relating to the high income child benefit charge made in the OTS's 2019 Life Events review.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	202060
answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>The Government was grateful to the Office of Tax Simplification (OTS) for their suggestions for how the individual’s experience of Child Benefit and the High Income Child Benefit Charge (HICBC) could be improved.</p><p> </p><p>The OTS acknowledged that HM Revenue and Customs (HMRC) has made progress following their ‘Simplifying everyday tax for smaller businesses’ and the ‘Life events review: simplifying tax for individuals’ reports from 2019. This has included improving the Child Benefit form to ensure that it is clear that the form should be completed, even where the parents may wish to opt out of getting Child Benefit payments. HMRC has also undertaken customer research to explore Child Benefit claimants’ understanding of HICBC, benefits of claiming and the reasons why some do not make a claim.</p><p> </p><p>HMRC has taken considerable steps to raise awareness of the HICBC. It currently shares information via social media, through third parties such as websites aimed at parents or families, and on GOV.UK. HMRC writes to around 70,000 customers each year to remind them what they need to do to pay the HICBC.</p><p> </p><p>HMRC are also delivering on the Government’s commitment, made in July 2023, to enable employed individuals to pay the HICBC through their tax code, removing the need to register for Self Assessment. This will make the process of paying the charge simpler for individuals who become liable to the charge, reaffirming the Government’s commitment to a simpler and fairer tax system. The Government will provide further detail in due course.</p><p> </p><p>In addition, the Government recognises concerns that some eligible parents who have not claimed Child Benefit could miss out on their future entitlement to a full State Pension. This is why at Tax Administration and Maintenance Day on 28 April 2023, the Government announced that it will address this issue to enable affected parents to receive a National Insurance credit retrospectively. Further details of next steps will be set out in due course.</p><p> </p><p>The OTS’ findings continue to inform HMRC’s ongoing work</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 13:42:05 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1664411

registered interest
date	13/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Defibrillators: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make it his policy not to charge VAT on defibrillators.
tabling member constituency	Warrington North
tabling member printed	Charlotte Nichols
uin	202264
answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>The Government currently provides various VAT reliefs to aid the purchase of defibrillators and other first aid equipment. For example, when an AED is purchased with funds provided by a charity or by voluntary contributions, and then donated to an eligible body (such as an NHS body or a charitable care institution), this purchase can then be zero rated, meaning no VAT is charged. Otherwise, they attract the standard rate of VAT.</p><p> </p><p>Beyond this, the Government has agreed to provide funding of £1 million to design a grant scheme that expands public access to AEDs. The Government continues to encourage communities and organisations across England to consider purchasing a defibrillator as part of their first-aid equipment, specifically in densely populated areas. In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.</p><p> </p><p>The Department of Health and Social Care are examining whether there are ways to further expand public access to defibrillators.</p><p> </p><p>The Government keeps all taxes under constant review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 13:39:51 answering member 4399 label Biography information for Victoria Atkins
tabling member	4799 label Biography information for Charlotte Nichols