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1626656

registered interest
date	10/05/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Treasury: Holiday Leave
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 implications of the Employment Appeal Tribunal ruling in the 2017 case of Dudley Metropolitan Borough Council v Willetts & Ors for the calculation of holiday pay entitlement for staff in her Department; and if he will make a statement.
tabling member constituency	Glasgow South West
tabling member printed	Chris Stephens
uin	184426
answer	answer is ministerial correction date of answer 15/05/2023 answer text <p>The 2017 employment tribunal decision determined that holiday pay must be calculated based on regular earnings, which must include regular overtime and similar payments. This means that since 2017, most HMRC colleagues who earn overtime and similar payments regularly in line with our guidance have received the additional payment due when they take their statutory annual leave.</p><p> </p><p>HMRC has not determined that there are other implications of the ruling.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 15/05/2023 16:12:08 answering member 4399 label Biography information for Victoria Atkins
tabling member	4463 label Biography information for Chris Stephens

1626720

registered interest
date	10/05/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
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 carrying out a new review of the Loan Charge.
tabling member constituency	Weaver Vale
tabling member printed	Mike Amesbury
uin	184501
answer	answer is ministerial correction date of answer 15/05/2023 answer text <p>The 2019 Independent Loan Charge Review drew upon all the available evidence and expert advice to consider the appropriateness of the Loan Charge, and its impact on individuals, reflecting the main concerns that had been raised by MPs and campaigners. The Government accepted all but one of the twenty recommendations in the review.</p><p>There are no plans for a further independent review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 15/05/2023 13:55:01 answering member 4399 label Biography information for Victoria Atkins
tabling member	4667 label Biography information for Mike Amesbury