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1521293

registered interest
date	12/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duty Land Tax: Costs
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 cost to the Treasury of his proposed cuts to stamp duty.
tabling member constituency	Putney
tabling member printed	Fleur Anderson
uin	62143
answer	answer is ministerial correction date of answer 17/10/2022 answer text <p>On 23 September 2022, the Chancellor announced a permanent cut to Stamp Duty Land Tax (SDLT). The Government has increased the nil-rate threshold for residential SDLT from £125,000 to £250,000 as part of the Growth Plan. The nil-rate threshold for first-time buyers has also been increased from £300,000 to £425,000. The maximum property value for which First Time Buyers Relief can be claimed increased from £500,000 to £625,000.</p><p> </p><p>The Government currently estimate this measure will have the following Exchequer impact:</p><p>2022-23: -£795 million</p><p>2023-24: -£1,450 million</p><p>2024-25: -£1,535 million</p><p>2025-26: -£1,595 million</p><p>2026-27: -£1,655 million</p><p> </p><p>These figures are set out in Table 4.2 of the Growth Plan 2022, available here: <a href="https://www.gov.uk/government/publications/the-growth-plan-2022-documents" target="_blank">https://www.gov.uk/government/publications/the-growth-plan-2022-documents</a></p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 17/10/2022 15:53:36 answering member 3912 label Biography information for Richard Fuller
tabling member	4788 label Biography information for Fleur Anderson

1521391

registered interest
date	12/10/2022
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 his Department has made an assessment of the potential merits of an independent inquiry into the Loan Charge.
tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
tabling member printed	Drew Hendry
uin	61980
answer	answer is ministerial correction date of answer 17/10/2022 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 grouped question UIN 61845 question first answered 17/10/2022 15:56:37 answering member 3912 label Biography information for Richard Fuller
tabling member	4467 label Biography information for Drew Hendry

1521427

registered interest
date	12/10/2022
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 order an independent review into the Loan Charge.
tabling member constituency	Edinburgh South
tabling member printed	Ian Murray
uin	61845
answer	answer is ministerial correction date of answer 17/10/2022 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 grouped question UIN 61980 question first answered 17/10/2022 15:56:37 answering member 3912 label Biography information for Richard Fuller
tabling member	3966 label Biography information for Ian Murray

1520678

registered interest
date	11/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Minimum Wage
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how the National Minimum Wage for Seafarers on UK flagged ships is monitored; and what plans his Department has to publish monitoring data.
tabling member constituency	South Shields
tabling member printed	Mrs Emma Lewell-Buck
uin	61142
answer	answer is ministerial correction date of answer 17/10/2022 answer text <p>The Government is determined that everyone who is entitled to the National Minimum Wage (NMW) receives it.</p><p> </p><p>HMRC does not routinely publish sector specific data on NMW complaints received. However, since April 2021, they have received the following number of complaints from seafarers and third-party information (from members of the public who may not work for a specific employer) since April 2021:</p><p> </p><table><tbody><tr><td><p>Year</p></td><td><p>Complaints Received</p></td><td><p>Third Party Information Received</p></td></tr><tr><td><p>2021-22</p></td><td><p>9</p></td><td><p>11</p></td></tr><tr><td><p>2022-23</p></td><td><p>4</p></td><td><p>2</p></td></tr><tr><td><p>Total:</p></td><td><p>13</p></td><td><p>13</p></td></tr></tbody></table><p> </p><p> </p><p>HMRC consider and take all complaints seriously from workers referred by the Acas helpline, or received via the online complaints form, and investigate as appropriate.</p><p> </p><p>HMRC do not just rely on complaints. They also undertake proactive enforcement activities, based on their own risk modelling, and undertaking outreach activities to help employers understand their obligations and making sure workers know their rights</p><p> </p><p>If anyone thinks they are not receiving at least the minimum wage, they can contact Acas, in confidence, on 0300 123 1100 or submit a query online using the link: <a href="https://www.gov.uk/government/publications/pay-and-work-rights-complaints" target="_blank">https://www.gov.uk/government/publications/pay-and-work-rights-complaints</a>.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 17/10/2022 15:55:06 answering member 3912 label Biography information for Richard Fuller
tabling member	4277 label Biography information for Mrs Emma Lewell-Buck

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

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

1519283

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 much of the tax HMRC believes was avoided through disguised remuneration schemes will be paid by those who (a) recommended, (b) promoted and (c) operated those schemes.
tabling member constituency	Bath
tabling member printed	Wera Hobhouse
uin	59971
answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>Disguised remuneration (DR) avoidance schemes seek to avoid tax that is due from those that use them, so action to counteract this involves a tax charge on the scheme user, rather than the promoter or enablers of such schemes.</p><p> </p><p>Where the user was employed, HMRC will go to the employer to settle the tax due or collect the Loan Charge in the first instance. Where collection from an employer is not possible, such as when the employer no longer exists or is based offshore, HMRC considers other options to collect the tax due. 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>The Government and HMRC are committed to tackling promoters and enablers of tax avoidance schemes. HMRC can charge enablers of defeated tax avoidance schemes penalties of up to 100 per cent of the fees earned, and legislation included in Finance Acts 2021 and 2022 strengthens and accelerates this power and other measures to tackle promoters and enablers. The First-Tier Tribunal has recently imposed a penalty on a promoter for failing to disclose a scheme under the Disclosure of Tax Avoidance Schemes (DOTAS) regime in excess of £1 million.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller grouped question UIN 59955 question first answered 18/10/2022 12:44:37 answering member 3912 label Biography information for Richard Fuller
tabling member	4602 label Biography information for Wera Hobhouse

1519364

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 much HMRC has spent on (a) legal advice and (b) other legal costs in relation to the loan charge since it was introduced.
tabling member constituency	Hemel Hempstead
tabling member printed	Sir Mike Penning
uin	59535
answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>HMRC does not hold an estimate of the total amount of legal costs relating to the Loan Charge since it was introduced in 2016.</p><p> </p><p>HMRC will, when needed, incur costs instructing external counsel and other litigators. Costs records are maintained where required for litigation. Where such records are maintained, the costs recorded only include litigation expenses, and time spent by HMRC’s lawyers and litigators rather than total HMRC staff time and other expenses.</p><p> </p><p>HMRC also has an internal legal team that provides legal advice on a number of different areas, such as developing, changing, and maintaining legislation, guidance, and interpretation of law. Therefore, to obtain and compile a total cost figure for all legal advice and other legal costs relating to the Loan Charge since 2016 would come at disproportionate cost.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 11:16:24 answering member 3912 label Biography information for Richard Fuller
tabling member	1528 label Biography information for Sir Mike Penning

1519373

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	Energy: Taxation
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 estimate of the potential amount of excess profit to be made by oil and gas companies in this financial year which will be taxed as part of the Energy Profits Levy.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	59951
answer	answer is ministerial correction date of answer 13/10/2022 answer text <p>The Treasury has made no such estimates.</p><p> </p><p>The Energy Profits Levy is an additional 25% surcharge on UK oil and gas profits, taking the combined headline tax rate for oil and gas companies operating in the UK and on the UK Continental Shelf to 65%. The levy was introduced from 26 May in response to sharp increases in oil and gas prices over the past year which have significantly increased profits earned from UK oil and gas extraction.</p><p> </p><p>The Government has calculated that it expects the levy to raise over £7 billion in 2022/23. This is based on forecast oil and gas prices. Revenues raised by the levy will help fund vital support for households, helping them to respond to significant cost of living pressures.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 13/10/2022 16:17:51 answering member 3912 label Biography information for Richard Fuller
tabling member	4591 label Biography information for Sarah Olney

1519380

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 HM Revenue and Customs has made of the proportion of tax evaded through disguised remuneration schemes that will be paid by entities that recommended, promoted and operated those schemes.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	59955
answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>Disguised remuneration (DR) avoidance schemes seek to avoid tax that is due from those that use them, so action to counteract this involves a tax charge on the scheme user, rather than the promoter or enablers of such schemes.</p><p> </p><p>Where the user was employed, HMRC will go to the employer to settle the tax due or collect the Loan Charge in the first instance. Where collection from an employer is not possible, such as when the employer no longer exists or is based offshore, HMRC considers other options to collect the tax due. 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>The Government and HMRC are committed to tackling promoters and enablers of tax avoidance schemes. HMRC can charge enablers of defeated tax avoidance schemes penalties of up to 100 per cent of the fees earned, and legislation included in Finance Acts 2021 and 2022 strengthens and accelerates this power and other measures to tackle promoters and enablers. The First-Tier Tribunal has recently imposed a penalty on a promoter for failing to disclose a scheme under the Disclosure of Tax Avoidance Schemes (DOTAS) regime in excess of £1 million.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller grouped question UIN 59971 question first answered 18/10/2022 12:44:37 answering member 3912 label Biography information for Richard Fuller
tabling member	4591 label Biography information for Sarah Olney