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1126029

registered interest
date	13/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Assistance Animals: Food
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reasons VAT will be charged on food for assistance and therapy dogs.
tabling member constituency	Newcastle-under-Lyme
tabling member printed	Paul Farrelly
uin	253520
answer	answer is ministerial correction date of answer 16/05/2019 answer text <p>The sale of food that is formulated and held out for sale exclusively for working dogs, which includes assistance and therapy dogs, is zero rated. The VAT rules in this area are long-standing and have not changed.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 16/05/2019 13:30:33 answering member 3935 label Biography information for Mel Stride
tabling member	1436 label Biography information for Paul Farrelly

1126056

registered interest
date	13/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	BBC: National Insurance
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 BBC of the additional employers' national insurance contributions due as a result of the ruling by HMRC on personal service companies.
tabling member constituency	Shipley
tabling member printed	Philip Davies
uin	253536
answer	answer is ministerial correction date of answer 21/05/2019 answer text <p>I cannot comment on individual tax affairs.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 253537 question first answered 21/05/2019 15:36:25 answering member 3935 label Biography information for Mel Stride
tabling member	1565 label Biography information for Sir Philip Davies

1126057

registered interest
date	13/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	BBC: Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions he has had with the BBC on potential tax liabilities arising on the beneficiaries of any settlement reached by the BBC with HMRC over the tax now due by presenters who had previously been paid through personal service companies.
tabling member constituency	Shipley
tabling member printed	Philip Davies
uin	253537
answer	answer is ministerial correction date of answer 21/05/2019 answer text <p>I cannot comment on individual tax affairs.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 253536 question first answered 21/05/2019 15:36:25 answering member 3935 label Biography information for Mel Stride
tabling member	1565 label Biography information for Sir Philip Davies

1126256

registered interest
date	13/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Retail Trade: Urban Areas
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what fiscal steps he is taking to support the economic sustainability of the high street.
tabling member constituency	Crawley
tabling member printed	Henry Smith
uin	253560
answer	answer is ministerial correction date of answer 21/05/2019 answer text <p>At Budget 2018, the Government set out Our Plan for the High Street to help local high streets to evolve and adapt to changing consumer demands. This included a cut for smaller retailers to business rates by a third for two years from 1 April 2019. The Government also announced a new £675m Future High Streets Fund to support local areas to make high streets fit for the future. £55 million of the Fund has also been allocated to support the regeneration of historic high streets and town centres.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 21/05/2019 15:40:18 answering member 3935 label Biography information for Mel Stride
tabling member	3960 label Biography information for Henry Smith

1126269

registered interest
date	13/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Musicians: EU Countries
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 musicians can transport instruments and equipment to EU27 countries after the UK leaves the EU.
tabling member constituency	Portsmouth South
tabling member printed	Stephen Morgan
uin	253708
answer	answer is ministerial correction date of answer 16/05/2019 answer text <p>Delivering a deal negotiated with the EU remains the Government’s top priority. However, if the UK leaves the EU without a deal, the same customs rules will broadly apply to transporting instruments and equipment to the EU as apply to trade between the UK and non-EU countries. This will include the use of temporary admission and applications for Returned Goods Relief.</p><p> </p><p>Alternatively, ATA carnets are available for commercial goods, professional equipment or goods going to trade fair or exhibition in participating countries, which are moved on a temporary basis to a new customs territory (i.e. they will not be sold and will return to the country of origin). This includes musical instruments.</p><p> </p><p>In a no deal scenario, the process of using an ATA Carnet (or a temporary admission declaration) will become an acceptable option for moving goods temporarily between the UK and EU, as the UK will become a single customs territory. The process for obtaining and using a Carnet will remain as it is now.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 16/05/2019 13:41:53 answering member 3935 label Biography information for Mel Stride
tabling member	4653 label Biography information for Stephen Morgan

1125877

registered interest
date	10/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the incidence of the taxation of carried interest has been annually since 2005.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	252881
answer	answer is ministerial correction date of answer 15/05/2019 answer text <p>I refer the Honourable Member to the answer that I gave on 23 April 2019 to PQ UIN 243571. In addition, since 6 April 2016 Income Tax has been levied on carried interest that relates to certain short term investments.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/05/2019 15:43:28 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1125878

registered interest
date	10/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Public Sector: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many public sector organisations paid workers through disguised remuneration loans.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	252882
answer	answer is ministerial correction date of answer 15/05/2019 answer text <p>Disguised remuneration (DR) loan schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>Individuals, working for public bodies, identified in the course of HMRC’s compliance work as using a tax avoidance scheme would be investigated in the same way as any other scheme user.</p><p> </p><p>The Government estimates that around 50,000 individuals could be affected by the charge on DR loans. The charge applies to all users of DR tax avoidance schemes, it does not single out a specific group or industry. It is possible for individuals to use DR tax avoidance schemes without the participation or knowledge of the entity that engages them.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/05/2019 15:41:27 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1125242

registered interest
date	08/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what representations he has made to the Romanian Presidency on progressing its negotiations on abolishing VAT on sanitary products.
tabling member constituency	Glasgow Central
tabling member printed	Alison Thewliss
uin	252004
answer	answer is ministerial correction date of answer 16/05/2019 answer text <p>To date, the Romanian Presidency has held one official level discussion on the European Commission’s legislative proposal on VAT Rates. As drafted, this proposal would give the UK the flexibility to apply a zero rate of VAT to women’s sanitary products.</p><p> </p><p>During this discussion, the UK delegation made clear that the Government strongly supports the flexibility that the draft legislation would offer. Member States and the Commission are well aware of the Government’s firm commitment to zero rate women’s sanitary products as soon as it is legal to do so.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 16/05/2019 15:07:29 answering member 3935 label Biography information for Mel Stride
tabling member	4430 label Biography information for Alison Thewliss

1125369

registered interest
date	08/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment Agencies: Tax Avoidance
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 level of involvement of recruitment agencies in disguised remuneration loans.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	252056
answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, usually through an offshore trust, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>HM Revenue and Customs (HMRC) will always seek payment of the loan charge from employers in the first instance. It is only where HMRC cannot reasonably collect from the employer, for example where the employer is no longer in existence or is based offshore, that the individual will be liable to pay the tax due. Around 75% of overall yield from the measure is expected to come from employers.</p><p> </p><p>Only an employer, or umbrella company established for the purpose, can originate a DR scheme. Recruitment agencies match individuals with engagers who require their labour. In most cases recruitment agencies do not employ the individual in question. Where a recruitment agency used a DR scheme to reward their employees they will be liable to pay the loan charge in the first instance.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 252057 question first answered 13/05/2019 15:46:10 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1125370

registered interest
date	08/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment Agencies: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many recruitment agencies have been implicated in loan charge cases.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	252057
answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, usually through an offshore trust, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p> </p><p>HM Revenue and Customs (HMRC) will always seek payment of the loan charge from employers in the first instance. It is only where HMRC cannot reasonably collect from the employer, for example where the employer is no longer in existence or is based offshore, that the individual will be liable to pay the tax due. Around 75% of overall yield from the measure is expected to come from employers.</p><p> </p><p>Only an employer, or umbrella company established for the purpose, can originate a DR scheme. Recruitment agencies match individuals with engagers who require their labour. In most cases recruitment agencies do not employ the individual in question. Where a recruitment agency used a DR scheme to reward their employees they will be liable to pay the loan charge in the first instance.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 252056 question first answered 13/05/2019 15:46:10 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds