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1504507

registered interest
date	02/09/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Northern Ireland Protocol: 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 total cost to the public purse of the Trader Support Scheme operated under the Northern Ireland Protocol between 1 January and 1 July 2022.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	45732
answer	answer is ministerial correction date of answer 07/09/2022 answer text <p>The total cost of the Trader Support Service from 1 January 2022 to 1 July 2022 is £63 million.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 07/09/2022 12:51:11 answering member 4517 label Biography information for Lucy Frazer
tabling member	1409 label Biography information for Mr Gregory Campbell

1487891

registered interest
date	11/07/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Private Rented Housing: 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 an assessment of the potential merits of reviewing buy to let tax relief in the context of the difference in mortgage interest cost for a limited company and a private landlord.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	33719
answer	answer is ministerial correction date of answer 14/07/2022 answer text <p>Property income for unincorporated landlords is taxed through the Income Tax system and is taxed through the Corporate Tax system for incorporated landlords. The Income Tax and Corporate Tax systems are not directly comparable, as they offer different rates of tax and reliefs, reflecting the different nature of the taxpayers.</p><p> </p><p>From April 2017 to April 2020, the Government phased in a restriction of deductions for finance costs for landlords of residential properties to the equivalent of the basic rate of Income Tax. The restriction makes the tax system fairer by ensuring unincorporated landlords with higher incomes no longer receive the most generous tax treatment. As with all aspects of the tax system, the Government keeps these reliefs under review and will set out any reforms at a future fiscal event.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 14/07/2022 13:18:27 answering member 4517 label Biography information for Lucy Frazer
tabling member	1409 label Biography information for Mr Gregory Campbell

1471487

registered interest
date	17/06/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Allowances
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 approximate annual cost in the initial year of raising the personal tax allowance to £15,000 per annum.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	20341
answer	answer is ministerial correction date of answer 22/06/2022 answer text <p>The impact to the Exchequer from changes to the Income Tax Personal Allowance may be approximated using the “Direct effects of illustrative tax changes” table, which is published here: https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes.</p><p> </p><p>The table shows the cost of £100, 1 per cent, and 10 per cent increases. These figures can be used to estimate the approximate impact from increasing the Personal Allowance to £15,000.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 22/06/2022 12:24:02 answering member 4517 label Biography information for Lucy Frazer
tabling member	1409 label Biography information for Mr Gregory Campbell

1465686

registered interest
date	25/05/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Building Alterations: VAT
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 people in who were waiting more than twenty working days for VAT refunds on eligible building works in April (a) 2022 and (b) 2021.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	8967
answer	answer is ministerial correction date of answer 06/06/2022 answer text VAT relief is available on a wide range of eligible building works. In such cases a zero or reduced rate of VAT applies, providing relief without the need to claim a VAT refund. VAT refunds for DIY builders and converters allow self-builders to reclaim VAT on eligible building materials and some related services when constructing or converting for domestic, non-profit, or charitable use. HMRC aims to respond to claims relating to the DIY Housebuilders Scheme within six weeks of receipt. Therefore, it is not expected that VAT refunds will routinely be completed within twenty working days following receipt of a claim. answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 06/06/2022 08:37:08 answering member 4517 label Biography information for Lucy Frazer
tabling member	1409 label Biography information for Mr Gregory Campbell

1452166

registered interest
date	17/03/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many individuals who (a) promoted and (b) operated schemes now subject to the loan charge have been prosecuted for that activity.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	141924
answer	answer is ministerial correction date of answer 22/03/2022 answer text <p>I refer the Hon Member to the answer that was given on 3 November 2021 to UIN 62867 and the answer that was given on 21 February 2022 to UIN HL6054.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 22/03/2022 17:29:29 answering member 4517 label Biography information for Lucy Frazer
tabling member	1409 label Biography information for Mr Gregory Campbell

1437750

registered interest
date	03/03/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Defibrillators: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will remove VAT on purchases of defibrillators by individuals irrespective of where they are purchased in the UK.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	133946
answer	answer is ministerial correction date of answer 08/03/2022 answer text <p>The Government already maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.</p><p>Any new VAT relief would come at a cost to the Exchequer and the Government has received over £50 billion worth of requests for relief from VAT since the EU referendum.</p><p> </p><p>The Government keeps all taxes under review.</p><p> </p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 08/03/2022 15:10:05 answering member 4517 label Biography information for Lucy Frazer
tabling member	1409 label Biography information for Mr Gregory Campbell

1359638

registered interest
date	15/10/2021
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, if he will extend the 12.5 per cent VAT rate for the hospitality sector beyond 31 March 2022.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	56816
answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The temporary reduced rate of VAT was introduced on 15 July 2020 to support the cash flow and viability of around 150,000 businesses and protect over 2.4 million jobs in the hospitality and tourism sectors. As announced at Budget 2021, the Government has extended the temporary reduced rate of VAT of 5% for the tourism and hospitality sector. This relief ended on 30 September. On 1 October 2021, a new reduced rate of 12.5% was introduced to help ease affected businesses back to the standard rate. This new rate will end on 31 March 2022.</p><p>This relief will cost over £7 billion and, while all taxes are kept under review, there are no plans to extend the 12.5% reduced rate of VAT. The Government has been clear that this relief is a temporary measure designed to support the cash flow and viability of sectors that have been severely affected by COVID-19. It is appropriate that as restrictions are lifted and demand for goods and services in these sectors increases, the temporary tax reliefs are first reduced and then removed in order to rebuild and strengthen the public finances.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56254 56301 57389 57390 question first answered 20/10/2021 13:46:49 answering member 4517 label Biography information for Lucy Frazer
tabling member	1409 label Biography information for Mr Gregory Campbell