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1252344

registered interest
date	19/11/2020
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, whether he has had discussions on extending the reduction in VAT for the hospitality sector until March 2021 to hair, beauty, spa and wellness services.
tabling member constituency	Bradford South
tabling member printed	Judith Cummins
uin	115699
answer	answer is ministerial correction date of answer 19/11/2020 answer text <p>The temporary reduced rate of VAT was introduced on 15 July to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, and will run until 31 March 2021. This relief comes at a significant cost to the Exchequer, and there are currently no plans to extend the scope to include other sectors.</p><p> </p><p>The Government has announced a significant support package to help businesses through the winter months, which includes an extension of the Coronavirus Job Retention Scheme, an extension of the Self-Employment Income Support Scheme grant, and an extension of the application window for the government-backed loan schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/11/2020 17:00:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4391 label Biography information for Judith Cummins

1253383

registered interest
date	18/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Motor Vehicles: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that the VAT paid on second hand vehicles entering Northern Ireland from Great Britain is solely for the profit made rather than on the sale price of the vehicle after the transition period.
tabling member constituency	Foyle
tabling member printed	Colum Eastwood
uin	117394
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Northern Ireland Protocol frames the approach to VAT on goods, including the second-hand margin scheme, in Northern Ireland. As is the case for tax policy generally, the Government is keeping this under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/11/2020 14:53:21 answering member 3991 label Biography information for Jesse Norman
tabling member	4846 label Biography information for Colum Eastwood

1253386

registered interest
date	18/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Political Parties: Finance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what (a) financial support to furlough staff employed by and (b) other financial support for political parties has been allocated (i) intentionally and (ii) in error during the covid-19 outbreak.
tabling member constituency	Foyle
tabling member printed	Colum Eastwood
uin	117395
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>HMRC are not able to provide information on political parties or any other specific organisations that may have received financial support from the Coronavirus Job Retention Scheme (CJRS).</p><p> </p><p>This is because of HMRC’s duty of confidentiality. HMRC cannot publish identifying information that relates to their functions, which includes the CJRS, unless there is an appropriate legal basis for publication. No such legal basis was in place for the CJRS prior to 12 November 2020 when the latest CJRS Direction was signed.</p><p> </p><p>In line with the published direction, as part of HMRC’s commitment to transparency and to deter fraudulent claims, HMRC will publish information about employers who claim for periods starting on or after 1 December 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/11/2020 14:57:20 answering member 3991 label Biography information for Jesse Norman
tabling member	4846 label Biography information for Colum Eastwood

1252636

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Gains Tax
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 potential merits of aligning Capital Gains Tax more closely with Income Tax.
tabling member constituency	Liverpool, Walton
tabling member printed	Dan Carden
uin	116640
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>Capital Gains Tax (CGT) is an annual tax charged on the profits made on an asset between the point of its acquisition and its disposal.</p><p> </p><p>Earlier this year, the Chancellor commissioned the Office for Tax Simplification to examine and make recommendations on how to make CGT as clear and efficient as possible, including considering the interactions of how gains are taxed compared to other types of income.</p><p> </p><p>The Government keeps all taxes under review, and any changes are made at fiscal events within the context of wider public finances. The Government’s priority is to support jobs and the economy, through the Winter Economy Plan and Plan for Jobs.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/11/2020 14:55:13 answering member 3991 label Biography information for Jesse Norman
tabling member	4651 label Biography information for Dan Carden

1252646

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
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 cost to the public purse of the seafarers earnings deduction in tax year 2020-21.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116457
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>Estimates of the number of qualifying claimants and cost to the public purse of Seafarers’ Earnings Deduction in the tax year 2020-21 are not available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116458 question first answered 23/11/2020 14:45:00 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252647

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
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 number of qualifying claimants for seafarers earnings deduction in tax year 2020-21.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116458
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>Estimates of the number of qualifying claimants and cost to the public purse of Seafarers’ Earnings Deduction in the tax year 2020-21 are not available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116457 question first answered 23/11/2020 14:45:00 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252648

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he last made an assessment of the effectiveness of the (a) structure and (b) purpose of the seafarers earnings deduction.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116459
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Seafarers’ Earnings Deduction (SED) entitles seafarers to a 100% deduction from income tax for their foreign earnings in certain circumstances. The deduction is available for an eligible period of at least 365 days provided that a minimum of half of the period is spent outside the UK, and that no more than 183 consecutive days are spent in the UK during that period.</p><p> </p><p>Eligible periods for SED are not bound to the tax year, and seafarers are able to add periods of work abroad to previous, or future, eligible periods. Seafarers that claim SED each year are likely to be able to add work done before COVID-19 restrictions to their previous eligible period, and so are unlikely to lose their SED entitlement.</p><p> </p><p>As Financial Secretary to the Treasury, I have engaged recently with the Parliamentary Under-Secretary of State for Aviation and Maritime on the Seafarers’ Earnings Deduction.</p><p> </p><p>The Government keeps all taxes under review as part of its annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116460 question first answered 23/11/2020 14:47:37 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252649

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions he has had with the Secretary of State for Transport on the effect of covid-19 on the seafarers earnings deduction.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116460
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Seafarers’ Earnings Deduction (SED) entitles seafarers to a 100% deduction from income tax for their foreign earnings in certain circumstances. The deduction is available for an eligible period of at least 365 days provided that a minimum of half of the period is spent outside the UK, and that no more than 183 consecutive days are spent in the UK during that period.</p><p> </p><p>Eligible periods for SED are not bound to the tax year, and seafarers are able to add periods of work abroad to previous, or future, eligible periods. Seafarers that claim SED each year are likely to be able to add work done before COVID-19 restrictions to their previous eligible period, and so are unlikely to lose their SED entitlement.</p><p> </p><p>As Financial Secretary to the Treasury, I have engaged recently with the Parliamentary Under-Secretary of State for Aviation and Maritime on the Seafarers’ Earnings Deduction.</p><p> </p><p>The Government keeps all taxes under review as part of its annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116459 question first answered 23/11/2020 14:47:37 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252662

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Test and Trace Support Payment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether the Test and Trace Support Payment is liable to income tax; and if he will make a statement.
tabling member constituency	Garston and Halewood
tabling member printed	Maria Eagle
uin	116404
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Test and Trace Support Payment scheme in England and equivalent support schemes in the Devolved Administrations are linked to employment, and the legislative default is that these payments are liable to income tax. This is in line with the tax treatment of other COVID-19 support payments.</p><p> </p><p>HM Revenue and Customs will use existing powers to gather data from local authorities on the payments made through this scheme. This information will be used to adjust the tax codes through the employer’s PAYE scheme for employees receiving Test and Trace Support Payments.</p><p> </p><p>Such payments are normally liable to National Insurance Contributions (NICs), but the UK Government has granted a NICs exemption in England to reduce the administrative burden on the local authorities making the Test and Trace Support Payments and employers.</p><p> </p><p>The UK Government is working with the Devolved Administrations to extend this NICs exemption to their equivalent schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116405 question first answered 23/11/2020 14:51:01 answering member 3991 label Biography information for Jesse Norman
tabling member	483 label Biography information for Maria Eagle

1252663

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Test and Trace Support Payment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether people in receipt of the Test and Trace Support Payment will have a change applied to their PAYE code as a result of that payment having been made.
tabling member constituency	Garston and Halewood
tabling member printed	Maria Eagle
uin	116405
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Test and Trace Support Payment scheme in England and equivalent support schemes in the Devolved Administrations are linked to employment, and the legislative default is that these payments are liable to income tax. This is in line with the tax treatment of other COVID-19 support payments.</p><p> </p><p>HM Revenue and Customs will use existing powers to gather data from local authorities on the payments made through this scheme. This information will be used to adjust the tax codes through the employer’s PAYE scheme for employees receiving Test and Trace Support Payments.</p><p> </p><p>Such payments are normally liable to National Insurance Contributions (NICs), but the UK Government has granted a NICs exemption in England to reduce the administrative burden on the local authorities making the Test and Trace Support Payments and employers.</p><p> </p><p>The UK Government is working with the Devolved Administrations to extend this NICs exemption to their equivalent schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116404 question first answered 23/11/2020 14:51:01 answering member 3991 label Biography information for Jesse Norman
tabling member	483 label Biography information for Maria Eagle