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1518924

registered interest
date	10/10/2022
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 that a new VAT charge on taxis and PHVs would have on consumers during the cost of living crisis.
tabling member constituency	Solihull
tabling member printed	Julian Knight
uin	59055
answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>The Government currently has no plans to introduce a new VAT charge on taxis and private hire vehicles (PHVs).</p><p>However, the Government is closely monitoring ongoing deliberations by UK courts that may inform the VAT treatment of taxis and PHVs.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 16:03:18 answering member 3912 label Biography information for Richard Fuller
tabling member	4410 label Biography information for Julian Knight

1518932

registered interest
date	10/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Disclosure of Information
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he will publish HMRC assessments for all of the new tax measures he set out on 23 September 2022, including those which will take effect in future tax years.
tabling member constituency	Brighton, Pavilion
tabling member printed	Caroline Lucas
uin	58999
answer	answer is ministerial correction date of answer 13/10/2022 answer text <p>HMRC publishes a summary of impact assessments for tax measures within Tax Information and Impact Notes (TIINs), which provide a clear statement of the policy objective, impact on the Exchequer, the economy, individuals, businesses and civil society organisations, as well as any equality and other specific impacts.</p><p> </p><p>The TIINs for tax measures will be published when the associated legislation is introduced.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 13/10/2022 16:22:59 answering member 3912 label Biography information for Richard Fuller
tabling member	3930 label Biography information for Caroline Lucas

1518954

registered interest
date	10/10/2022
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, what recent assessment his Department has made of the potential impact of the Loan Charge on (a) staff, (b) administration, (c) legal advice and (d) consultancy costs for businesses since the implementation of that scheme.
tabling member constituency	Bath
tabling member printed	Wera Hobhouse
uin	59053
answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>The impact of the Loan Charge on businesses was considered as part of the 22 November 2017 Tax Information and Impact Note (TIIN).</p><p> </p><p>The TIIN assessed that the Loan Charge would only affect businesses engaging in avoidance schemes and would have no impact on the administrative burdens of compliant businesses undertaking normal commercial transactions.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 13:01:03 answering member 3912 label Biography information for Richard Fuller
tabling member	4602 label Biography information for Wera Hobhouse

1518956

registered interest
date	10/10/2022
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 (a) promoters and (b) operators of schemes now subject to the loan charge have been prosecuted for (i) promoting and (ii) operating those schemes.
tabling member constituency	Bath
tabling member printed	Wera Hobhouse
uin	59066
answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>I refer my hon. Friend to the answer that was given on 3 November 2021 to the Question UIN 62867: <a href="https://questions-statements.parliament.uk/written-questions/detail/2021-10-25/62867" target="_blank">https://questions-statements.parliament.uk/written-questions/detail/2021-10-25/62867</a>.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 12:40:21 answering member 3912 label Biography information for Richard Fuller
tabling member	4602 label Biography information for Wera Hobhouse

1518957

registered interest
date	10/10/2022
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, whether HMRC has received legal advice on the pursuit of (a) employees and (b) employers for the use of loan schemes.
tabling member constituency	Bath
tabling member printed	Wera Hobhouse
uin	59061
answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. At Spring Statement 2022, this package was estimated to bring in an estimated overall Exchequer yield of £3.4 billion. The changes resulting from the 2019 independent review of the Loan Charge have reduced the Exchequer yield by an estimated £620 million.</p><p> </p><p>HMRC will go to the employer to settle the tax due or collect the Loan Charge in the first instance. Approximately 80 per cent of the £3.4 billion HMRC brought into charge through DR settlements between Budget 2016 and the end of March 2022 was from employers.</p><p> </p><p>However, liability for the tax is always that of the individual and HMRC will consider other options when collection from the employer is not possible, such as when the employer no longer exists or is based offshore. Parliament has provided a range of statutory powers allowing HMRC, in certain circumstances, to collect the amount due from the employee.</p><p> </p><p>HMRC’s lawyers considered all of these points when providing legal advice that informed this policy’s development.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller grouped question UIN 59970 question first answered 18/10/2022 15:48:37 answering member 3912 label Biography information for Richard Fuller
tabling member	4602 label Biography information for Wera Hobhouse

1519048

registered interest
date	10/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Bankruptcy
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the potential impact of the loan charge on trends in the level of bankruptcies.
tabling member constituency	Bath
tabling member printed	Wera Hobhouse
uin	59114
answer	answer is ministerial correction date of answer 18/10/2022 answer text No estimate can be provided for trends in bankruptcy rates for people that are subject to the loan charge.<p> </p><p>Where debts arise, HMRC are not always the only creditor. Some individuals are declared bankrupt as a result of a non-HMRC debt or may choose to enter insolvency proceedings themselves, based on their overall financial position.</p><p> </p><p>HMRC only ever considers insolvency as a last resort. They encourage taxpayers to get in contact with them, with a view to agreeing the best way to settle the tax debts.</p><p> </p><p>To date, HMRC has not initiated insolvency proceedings against any taxpayer for a Loan Charge debt.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 13:05:46 answering member 3912 label Biography information for Richard Fuller
tabling member	4602 label Biography information for Wera Hobhouse

1519049

registered interest
date	10/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Repayments
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people seeking refunds due to the changes made by the Morse Review have been refunded by HMRC.
tabling member constituency	Bath
tabling member printed	Wera Hobhouse
uin	59171
answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>Following Lord Morse’s Independent Loan Charge Review in 2019, HMRC established the Disguised Renumeration (DR) Repayment Scheme 2020 to repay voluntary payments that taxpayers had agreed to make as part of settlements concluded before changes were made to the scope of the Loan Charge. Individuals and employers had until 30 September 2021 to apply to HMRC for a refund or waiver.</p><p> </p><p>HMRC repays amounts that were paid in DR scheme settlements, and/or waives amounts of instalments due that have not yet been paid if certain conditions are met.</p><p> </p><p>As of 30 September 2022, HMRC had processed approximately 2350 applications, of which approximately 1350 had received either a repayment, a waiver, or both. Approximately 1000 of the applications processed at that date were either invalid or ineligible.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 13:03:55 answering member 3912 label Biography information for Richard Fuller
tabling member	4602 label Biography information for Wera Hobhouse

1519050

registered interest
date	10/10/2022
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, if he will commission an independent review into the adequacy of the Government's loan charge policy.
tabling member constituency	Bath
tabling member printed	Wera Hobhouse
uin	59120
answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>The 2019 Independent Loan Charge Review drew upon all the available evidence and expert advice to consider the appropriateness of the Loan Charge policy, and its impact on individuals, reflecting the main concerns that had been raised by MPs and campaigners. The Government accepted all but one of the twenty recommendations in the review.</p><p> </p><p>While there are no plans for a further independent review, the Government continues to look carefully at this issue to ensure that we provide taxpayers with all the support they need.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 15:49:14 answering member 3912 label Biography information for Richard Fuller
tabling member	4602 label Biography information for Wera Hobhouse

1519092

registered interest
date	10/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax: Tax Rates and Bands
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason he removed the Additional Rate of Income Tax.
tabling member constituency	Warrington North
tabling member printed	Charlotte Nichols
uin	59174
answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>The Government is committed to lowering the tax burden and growing the economy, but has decided not to abolish the Additional Rate of income tax in 2023.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 15:47:59 answering member 3912 label Biography information for Richard Fuller
tabling member	4799 label Biography information for Charlotte Nichols

1519282

registered interest
date	10/10/2022
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, what estimate he has made of the revenue that will accrue to the Treasury from the loan charge.
tabling member constituency	Bath
tabling member printed	Wera Hobhouse
uin	59970
answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. At Spring Statement 2022, this package was estimated to bring in an estimated overall Exchequer yield of £3.4 billion. The changes resulting from the 2019 independent review of the Loan Charge have reduced the Exchequer yield by an estimated £620 million.</p><p> </p><p>HMRC will go to the employer to settle the tax due or collect the Loan Charge in the first instance. Approximately 80 per cent of the £3.4 billion HMRC brought into charge through DR settlements between Budget 2016 and the end of March 2022 was from employers.</p><p> </p><p>However, liability for the tax is always that of the individual and HMRC will consider other options when collection from the employer is not possible, such as when the employer no longer exists or is based offshore. Parliament has provided a range of statutory powers allowing HMRC, in certain circumstances, to collect the amount due from the employee.</p><p> </p><p>HMRC’s lawyers considered all of these points when providing legal advice that informed this policy’s development.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller grouped question UIN 59061 question first answered 18/10/2022 15:48:38 answering member 3912 label Biography information for Richard Fuller
tabling member	4602 label Biography information for Wera Hobhouse