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1588085

registered interest
date	22/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Arts: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the report entitled Creative Industry Tax Reliefs Evaluation, published on 17 November 2022, whether his Department plans to commission a similar evaluation on Cultural Tax Reliefs.
tabling member constituency	Worsley and Eccles South
tabling member printed	Barbara Keeley
uin	150437
answer	answer is ministerial correction date of answer 27/02/2023 answer text HMRC has a programme for evaluating tax reliefs and has published criteria which are used to decide which reliefs should be evaluated. Against these criteria, cultural reliefs have not been assessed as being a priority. HMRC published research on the museum and gallery exhibition tax relief in 2022. Cultural reliefs will be reconsidered for evaluation in future. answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 27/02/2023 15:32:05 answering member 4399 label Biography information for Victoria Atkins
tabling member	1588 label Biography information for Barbara Keeley

1588087

registered interest
date	22/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Horizon IT System: Compensation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to subpostmasters who have received compensation following the failure of the Post Office Horizon IT system, if he will make an estimate of the total amount of tax he expects to be due on that compensation.
tabling member constituency	Stalybridge and Hyde
tabling member printed	Jonathan Reynolds
uin	150474
answer	answer is ministerial correction date of answer 27/02/2023 answer text <p>The Government wants to see all victims affected by the Post Office Horizon IT scandal compensated fairly and swiftly. We will continue to work across Government and with the Post Office to ensure the postmasters get the full compensation they deserve and that payments and associated taxes are fair and proportionate.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 27/02/2023 15:29:49 answering member 4399 label Biography information for Victoria Atkins
tabling member	4119 label Biography information for Jonathan Reynolds

1588211

registered interest
date	22/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Fines
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 February to Question 135480 on Taxation: Fines, how many penalties issued by HM Revenue and Customs recorded on the National Penalty Processing System for unpaid tax amounted to (a) less than £1,000, (b) £1,000 to £9,999, (c) £10,000 to £99,999, (d) £100,000 to £999,999 and (e) £1,000,000 or above in each of the last five years.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	150651
answer	answer is ministerial correction date of answer 27/02/2023 answer text <p>I refer the Hon Member to UIN 139294.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 27/02/2023 18:00:12 answering member 4399 label Biography information for Victoria Atkins
tabling member	4797 label Biography information for James Murray

1588247

registered interest
date	22/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Health: Products
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to (a) remove and (b) reduce VAT on essential healthcare products.
tabling member constituency	East Dunbartonshire
tabling member printed	Amy Callaghan
uin	150637
answer	answer is ministerial correction date of answer 27/02/2023 answer text <p>VAT rules do not distinguish between supplies on the basis of whether they might be considered essential. VAT is a broad-based tax on consumption, and the twenty per cent standard rate applies across a very broad range of goods and services. While there are exceptions to the standard rate, these are strictly limited by legal and fiscal considerations. One such exception is that medicines on the NHS prescription list are zero-rated for VAT when dispensed by a pharmacist.</p><p> </p><p>Removing or reducing VAT on a broad range of healthcare products would likely come at a significant cost to the Exchequer, and with no guarantee that it would reduce the cost to consumers of the products themselves. While all taxes are kept under review, the Government has no current plans to make changes here.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 27/02/2023 15:51:42 answering member 4399 label Biography information for Victoria Atkins
tabling member	4770 label Biography information for Amy Callaghan

1587158

registered interest
date	20/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Energy Bills Rebate
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make a comparative assessment of the potential merits of providing payments through the Energy Bills Support Scheme (a) after and (b) before the application of VAT.
tabling member constituency	Nottingham North
tabling member printed	Alex Norris
uin	148779
answer	answer is ministerial correction date of answer 27/02/2023 answer text Whether VAT applies to the payment made under the Energy Bills Support Scheme is determined by VAT legislation. Under the Scheme, the government is paying £400 of the domestic customer’s energy bills. Payments made under the scheme into the customers energy account are regarded as third-party payments from the government. Energy suppliers are required to account for VAT at the reduced rate of five percent under the normal rules, as the payment is made for a taxable supply of energy. There are no plans to review the VAT legislation. answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 27/02/2023 16:29:37 answering member 4399 label Biography information for Victoria Atkins
tabling member	4641 label Biography information for Alex Norris

1587362

registered interest
date	20/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Agriculture: Seasonal Workers
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of non-UK passport holder seasonal workers employed in fruit picking in the UK in (a) 2019, (b) 2020, (c) 2021 and (d) 2022.
tabling member constituency	Warwick and Leamington
tabling member printed	Matt Western
uin	148694
answer	answer is ministerial correction date of answer 27/02/2023 answer text <p>HM Revenue and Customs does not hold information on the passports held by individuals.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 148695 question first answered 27/02/2023 15:47:56 answering member 4399 label Biography information for Victoria Atkins
tabling member	4617 label Biography information for Matt Western

1587363

registered interest
date	20/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Industry: Migrant Workers
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of non-UK passport holders employed in hospitality in the UK in (a) 2019, (b) 2020, (c) 2021 and (d) 2022.
tabling member constituency	Warwick and Leamington
tabling member printed	Matt Western
uin	148695
answer	answer is ministerial correction date of answer 27/02/2023 answer text <p>HM Revenue and Customs does not hold information on the passports held by individuals.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 148694 question first answered 27/02/2023 15:47:56 answering member 4399 label Biography information for Victoria Atkins
tabling member	4617 label Biography information for Matt Western

1586379

registered interest
date	17/02/2023
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 make an assessment on the potential merits of reducing the rate of VAT paid by hospitality businesses.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	147209
answer	answer is ministerial correction date of answer 27/02/2023 answer text <p>The previous VAT relief for tourism and hospitality cost over £8 billion. Reintroducing it would come at a significant further cost, reducing the money available to help fund key spending priorities, including important public services, such as the NHS, education and defence.</p><p> </p><p>The Government has been clear that this was a temporary measure designed to support the cash flow and viability of sectors that have been severely affected by COVID-19.</p><p> </p><p>At Autumn Statement 2022, the Government announced an increased 75 per cent relief for retail, hospitality and leisure properties in England, up to a cash cap of £110,000 per business for 2023-24. This is a tax cut worth over £2 billion for around 230,000 businesses, to support the high street and protect small shops.</p><p> </p><p>Business rates relief is a devolved policy area and the Welsh Government is responsible for business rates policy in Wales. Barnett consequential funding for any reliefs will be provided to the Devolved Administrations.</p><p> </p><p>While there are no plans to reduce the rate of VAT paid by hospitality businesses, the Government keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 27/02/2023 15:45:21 answering member 4399 label Biography information for Victoria Atkins
tabling member	4630 label Biography information for Ben Lake

1586769

registered interest
date	17/02/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Asylum: Hotels
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether hotels that have an agreement with the Home Office to provide accommodation to asylum seekers are (a) exempt from business rates and (b) entitled to special VAT status.
tabling member constituency	Solihull
tabling member printed	Julian Knight
uin	147045
answer	answer is ministerial correction date of answer 27/02/2023 answer text <p>Hotels are eligible for the 75 per cent business rates relief for retail, hospitality and leisure properties (RHL), up to a cash cap of £110,000 per business for 2023-24. This is a tax cut worth over £2 billion for around 230,000 RHL businesses, to support the high street and protect small shops.</p><p> </p><p>This is part of a package of tax cuts worth £13.6 billion over the next five years, including a freeze in the multiplier, an exchequer funded transitional relief scheme, and targeted support for small businesses.</p><p> </p><p>Hotels that have an agreement with the Home Office to provide accommodation to asylum seekers do not have any special VAT status and normal rules apply.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 27/02/2023 15:42:25 answering member 4399 label Biography information for Victoria Atkins
tabling member	4410 label Biography information for Julian Knight