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1662741

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	Corporation Tax: Tax Rates and Bands
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has made an estimate of the number of large businesses paying into the highest bracket of corporation tax in calendar years (a) 2022 and (b) 2023.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	200595
answer	answer is ministerial correction date of answer 23/10/2023 answer text <p>When the Corporation Tax rate change was announced at Budget 2021 it was estimated that around 200,000 companies would pay the 25% rate. <a href="https://www.gov.uk/government/speeches/budget-speech-2021" target="_blank">https://www.gov.uk/government/speeches/budget-speech-2021</a></p><p>Estimates of actual numbers paying the main rate will be published once data is available.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/10/2023 13:04:03 answering member 4399 label Biography information for Victoria Atkins
tabling member	4131 label Biography information for Jim Shannon

1662949

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	Cars: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential impact of the replacement of the VAT margin scheme on small car dealerships.
tabling member constituency	Belfast South
tabling member printed	Claire Hanna
uin	200803
answer	answer is ministerial correction date of answer 23/10/2023 answer text <p>In order to provide certainty for businesses and to continue to support the Northern Ireland second-hand car market, the Government introduced the Second-Hand Motor Vehicle Payment Scheme on 1 May 2023. The scheme ensures that for cars moved after May 1 2023, businesses selling in NI will pay the same net amount of VAT as if they had continued access to the VAT margin scheme for these cars.</p><p> </p><p>The Government is regularly engaging collaboratively with the EU as we implement the Windsor Framework.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 200882 question first answered 23/10/2023 12:57:07 answering member 4399 label Biography information for Victoria Atkins
tabling member	4827 label Biography information for Claire Hanna

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

1663028

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	UK Internal Trade: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Answer of 14 January 2021 to Question 134263 on UK Internal Trade: Northern Ireland, what recent discussions he has had with the European Commission on the VAT Margin Scheme.
tabling member constituency	Belfast South
tabling member printed	Claire Hanna
uin	200882
answer	answer is ministerial correction date of answer 23/10/2023 answer text <p>In order to provide certainty for businesses and to continue to support the Northern Ireland second-hand car market, the Government introduced the Second-Hand Motor Vehicle Payment Scheme on 1 May 2023. The scheme ensures that for cars moved after May 1 2023, businesses selling in NI will pay the same net amount of VAT as if they had continued access to the VAT margin scheme for these cars.</p><p> </p><p>The Government is regularly engaging collaboratively with the EU as we implement the Windsor Framework.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 200803 question first answered 23/10/2023 12:57:07 answering member 4399 label Biography information for Victoria Atkins
tabling member	4827 label Biography information for Claire Hanna

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

1663035

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	Taxis: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the judgment in the case of Uber Britannia Limited v Sefton Borough Council [2023] EWHC 1975 (KB), what assessment his Department has made of the potential impact of that judgment on the application of VAT on taxi fares.
tabling member constituency	Cambridge
tabling member printed	Daniel Zeichner
uin	200889
answer	answer is ministerial correction date of answer 23/10/2023 answer text <p><strong>The Uber Britannia Limited v Sefton Borough Council [2023] EWHC 1975 judgment does not apply to taxis, it only applies to Private Hire Vehicle Operator (PHVO) services.</strong></p><p><strong>The VAT rules remain unchanged for PHVO fares. Fares have always been subject to VAT when provided by a VAT registered business who is providing those services as principal. The Government is carefully considering the impact this will have on the sector and passengers. </strong></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/10/2023 13:59:11 answering member 4399 label Biography information for Victoria Atkins
tabling member	4382 label Biography information for Daniel Zeichner

1663036

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	Taxis: VAT
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 potential merits of applying a 0% VAT rate for licensed minicab operator journeys.
tabling member constituency	Cambridge
tabling member printed	Daniel Zeichner
uin	200890
answer	answer is ministerial correction date of answer 23/10/2023 answer text <p>VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to many goods and services. VAT at the standard rate has always applied to the provision of licensed minicab services when supplied by VAT registered businesses.</p><p> </p><p>While there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/10/2023 13:05:28 answering member 4399 label Biography information for Victoria Atkins
tabling member	4382 label Biography information for Daniel Zeichner

1663037

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	Taxis: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential impact of the application of VAT to taxis and licensed minicabs journeys on minicab businesses operating in remote areas.
tabling member constituency	Cambridge
tabling member printed	Daniel Zeichner
uin	200891
answer	answer is ministerial correction date of answer 23/10/2023 answer text The VAT rules for mini cab services and taxis remain unchanged. Fares have always been subject to VAT when provided by a VAT registered business who is providing those services as principal. The Government is carefully considering the potential impact the Uber Britannia Limited v Sefton Borough Council (2023) EWHC 1975 case will have on the sector as a whole, including customers that live in remote areas. answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/10/2023 14:24:39 answering member 4399 label Biography information for Victoria Atkins
tabling member	4382 label Biography information for Daniel Zeichner

1663038

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	Taxis: 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 potential impact of the application of VAT to taxis and licensed minicab journeys on vulnerable people who need to use taxis and private-hire vehicles.
tabling member constituency	Cambridge
tabling member printed	Daniel Zeichner
uin	200892
answer	answer is ministerial correction date of answer 23/10/2023 answer text The VAT rules for mini cab services and taxis remain unchanged. Fares have always been subject to VAT when provided by a VAT registered business who is providing those services as principal. The Government is carefully considering the potential impact the Uber Britannia Limited v Sefton Borough Council (2023) EWHC 1975 case will have on the sector as a whole, including passengers. answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/10/2023 14:20:14 answering member 4399 label Biography information for Victoria Atkins
tabling member	4382 label Biography information for Daniel Zeichner

1663039

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	Taxis: 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 implications for his policies on VAT of the High Court judgment of 28 July 2023 in Uber Britannia Limited v Sefton Metropolitan Borough Council; and if he will make a statement.
tabling member constituency	Cambridge
tabling member printed	Daniel Zeichner
uin	200893
answer	answer is ministerial correction date of answer 23/10/2023 answer text <p><strong>This High Court ruling is not a tax case and does not have a direct bearing on any business’s tax position. The VAT rules, which apply to all businesses, have not changed. The Government is carefully considering the implications of the ruling for the sector and passengers. </strong></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/10/2023 14:07:50 answering member 4399 label Biography information for Victoria Atkins
tabling member	4382 label Biography information for Daniel Zeichner