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1247007

registered interest
date	30/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sunscreens: 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 potential merits of re-classifying sun cream from a cosmetic product to an essential product for the purposes of VAT.
tabling member constituency	West Bromwich West
tabling member printed	Shaun Bailey
uin	109669
answer	answer is ministerial correction date of answer 09/11/2020 answer text VAT is a broad-based tax on supplies of goods and services, and exceptions are limited and set out in legislation. High-factor sunscreen is on the NHS prescription list for certain conditions and qualifies for a VAT zero rate when prescribed and dispensed by a pharmacist.<p> </p><p>Making all sunscreen VAT-free would come at a considerable cost to the Exchequer. While all taxes are kept under review, there are currently no plans to reduce VAT on sunscreen products.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:13:17 answering member 3991 label Biography information for Jesse Norman
tabling member	4757 label Biography information for Shaun Bailey

1147520

registered interest
date	01/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Insolvency
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions his officials had with the Insolvency Service on the draft Finance Bill 2019-20 prior to its publication on 11 July 2019; and whether views were sought on the policy to make HMRC a secondary preferential creditor in insolvencies.
tabling member constituency	West Bromwich West
tabling member printed	Mr Adrian Bailey
uin	292832
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>The Government carefully considered the case for reform prior to announcing this change last year, and it is the Government’s view that taxpayers can reasonably expect that when they have successfully paid their taxes, these go to fund public services as intended.</p><p> </p><p>This measure represents a proportionate approach that balances the interests of taxpayers, the Exchequer, and other creditors.</p><p> </p><p>The Government expects the impact on the sustainability of Pension Protection Fund (PPF) to be marginal. This reform will not lead to a significant change in recoveries to the PPF compared to current returns.</p><p> </p><p>The Government does not expect this reform to affect significantly SMEs’ access to finance or corporate insolvencies, and in line with the Government’s commitment to open and consultative policymaking is engaging with a wide variety of stakeholders to ensure policy changes are well informed and based upon the best available evidence.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 292833 292834 292835 question first answered 08/10/2019 07:42:11 answering member 3991 label Biography information for Jesse Norman
tabling member	320 label Biography information for Mr Adrian Bailey

1147521

registered interest
date	01/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Insolvency
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 effect of establishing HMRC as a secondary preferential creditor in insolvencies on the sustainability of the Pension Protection Fund.
tabling member constituency	West Bromwich West
tabling member printed	Mr Adrian Bailey
uin	292833
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>The Government carefully considered the case for reform prior to announcing this change last year, and it is the Government’s view that taxpayers can reasonably expect that when they have successfully paid their taxes, these go to fund public services as intended.</p><p> </p><p>This measure represents a proportionate approach that balances the interests of taxpayers, the Exchequer, and other creditors.</p><p> </p><p>The Government expects the impact on the sustainability of Pension Protection Fund (PPF) to be marginal. This reform will not lead to a significant change in recoveries to the PPF compared to current returns.</p><p> </p><p>The Government does not expect this reform to affect significantly SMEs’ access to finance or corporate insolvencies, and in line with the Government’s commitment to open and consultative policymaking is engaging with a wide variety of stakeholders to ensure policy changes are well informed and based upon the best available evidence.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 292832 292834 292835 question first answered 08/10/2019 07:42:11 answering member 3991 label Biography information for Jesse Norman
tabling member	320 label Biography information for Mr Adrian Bailey

1147522

registered interest
date	01/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Insolvency
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 potential effect of the policy to make HMRC a secondary preferential creditor in insolvencies on the number of corporate insolvencies from Q1 2020 onwards.
tabling member constituency	West Bromwich West
tabling member printed	Mr Adrian Bailey
uin	292834
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>The Government carefully considered the case for reform prior to announcing this change last year, and it is the Government’s view that taxpayers can reasonably expect that when they have successfully paid their taxes, these go to fund public services as intended.</p><p> </p><p>This measure represents a proportionate approach that balances the interests of taxpayers, the Exchequer, and other creditors.</p><p> </p><p>The Government expects the impact on the sustainability of Pension Protection Fund (PPF) to be marginal. This reform will not lead to a significant change in recoveries to the PPF compared to current returns.</p><p> </p><p>The Government does not expect this reform to affect significantly SMEs’ access to finance or corporate insolvencies, and in line with the Government’s commitment to open and consultative policymaking is engaging with a wide variety of stakeholders to ensure policy changes are well informed and based upon the best available evidence.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 292832 292833 292835 question first answered 08/10/2019 07:42:11 answering member 3991 label Biography information for Jesse Norman
tabling member	320 label Biography information for Mr Adrian Bailey

1147524

registered interest
date	01/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Insolvency
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 effect of establishing HMRC as a secondary preferential creditor in insolvencies on the ability of SMEs to access finance.
tabling member constituency	West Bromwich West
tabling member printed	Mr Adrian Bailey
uin	292835
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>The Government carefully considered the case for reform prior to announcing this change last year, and it is the Government’s view that taxpayers can reasonably expect that when they have successfully paid their taxes, these go to fund public services as intended.</p><p> </p><p>This measure represents a proportionate approach that balances the interests of taxpayers, the Exchequer, and other creditors.</p><p> </p><p>The Government expects the impact on the sustainability of Pension Protection Fund (PPF) to be marginal. This reform will not lead to a significant change in recoveries to the PPF compared to current returns.</p><p> </p><p>The Government does not expect this reform to affect significantly SMEs’ access to finance or corporate insolvencies, and in line with the Government’s commitment to open and consultative policymaking is engaging with a wide variety of stakeholders to ensure policy changes are well informed and based upon the best available evidence.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 292832 292833 292834 question first answered 08/10/2019 07:42:11 answering member 3991 label Biography information for Jesse Norman
tabling member	320 label Biography information for Mr Adrian Bailey