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1306848

registered interest
date	13/04/2021
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 assessment she has made of the effect on women's income of excluding reusable sanitary underwear from the new zero rate of VAT.
tabling member constituency	Wrexham
tabling member printed	Sarah Atherton
uin	178541
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.</p><p> </p><p>The relief specifically excludes articles of clothing, such as “period pants”. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue. Under existing rules “period pants” may already qualify for the zero rate, if they have been specifically designed to be worn by a child, meet the sizing criteria, and are held out for sale specifically for use by girls under the age of 14 years old.</p><p> </p><p>Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: <a href="https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children" target="_blank">https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children</a>.</p><p> </p><p>The Treasury, along with other relevant departments, carefully considers the impact of its decisions on those sharing protected characteristics, including at Budgets and other fiscal events, in line with both its legal obligations and with its commitment to promoting fairness.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 15:03:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4855 label Biography information for Sarah Atherton

1308481

registered interest
date	13/04/2021
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, with reference to the implementation of changes to the loan charge, what estimate he has made of the number of people that are (a) falling into debt and (b) declaring bankruptcy as a result of those changes; and what assessment he has made of the effect on the mental health of people affected by those changes.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	180619
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>No estimate can be provided for the number of people who have fallen into debt, or who have been declared bankrupt, as a result of the loan charge. Falling into debt or being declared bankrupt can occur for many reasons, not necessarily as a direct result of a loan charge liability.</p><p>HMRC are not always the only creditor; some individuals may fall into debt or are declared bankrupt as a result of a non-HMRC debt and some individuals may choose to enter insolvency themselves based on their overall financial position.</p><p>HMRC only ever consider insolvency as a last resort and encourage taxpayers to get in contact to agree the best way to settle their tax debts. Anyone who is worried about being able to pay what they owe is encouraged to get in touch with HMRC as soon as possible on 03000 599110. Where a taxpayer is unable to pay their debt in full HMRC will work with them to agree an instalment arrangement based on their individual financial circumstances, and there is no maximum length.</p><p>The Government recognises that tax burdens can add significant pressures. HMRC also recognise that some taxpayers need extra help because of their individual needs or circumstances. HMRC are committed to identifying and supporting taxpayers who need extra help with their tax affairs.</p><p>HMRC have signposted the extra help available to taxpayers in correspondence and on calls. Staff look out for indications that a taxpayer may need extra support, and where appropriate will transfer them to an Extra Support adviser who has the skills and knowledge needed to help them.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 15:05:06 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1308589

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: 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 potential effect of proposals under Pillar 2 of the Organisation for Economic Co-operation and Development's Base Erosion and Profit Shifting (BEPS) framework on the (a) insurance and reinsurance industries, (b) revenues to his Department and (c) wider economy.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	180427
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>The UK has been at the forefront of global efforts to update the international corporation tax framework in response to challenges created by digitisation.</p><p> </p><p>The UK played an active role in helping to develop a comprehensive two-pillar solution. This would ensure countries can more effectively tax businesses that participate in their economies as well as require multinational groups to pay a minimum level of tax on profit they generate in jurisdictions in which they operate.</p><p> </p><p>The UK also played a leading role in securing a G20 commitment to reach political agreement on such a solution by mid-2021, and is now using its G7 Presidency to help deliver on that objective.</p><p> </p><p>The details of a political agreement are still subject to international negotiation and it would not be appropriate to provide a detailed impact assessment or to comment on specific provisions.</p><p> </p><p>If and when a global solution is agreed and implemented it will be assessed through the OBR forecast process in the usual way.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 178894 178895 179441 179448 180428 question first answered 20/04/2021 15:14:43 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1308591

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: 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 potential merits for the UK economy of securing carve-outs from Pillar 2 of the OECD Framework on BEPS for (a) manufacturing, (b) financial services and (c) insurance.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	180428
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>The UK has been at the forefront of global efforts to update the international corporation tax framework in response to challenges created by digitisation.</p><p> </p><p>The UK played an active role in helping to develop a comprehensive two-pillar solution. This would ensure countries can more effectively tax businesses that participate in their economies as well as require multinational groups to pay a minimum level of tax on profit they generate in jurisdictions in which they operate.</p><p> </p><p>The UK also played a leading role in securing a G20 commitment to reach political agreement on such a solution by mid-2021, and is now using its G7 Presidency to help deliver on that objective.</p><p> </p><p>The details of a political agreement are still subject to international negotiation and it would not be appropriate to provide a detailed impact assessment or to comment on specific provisions.</p><p> </p><p>If and when a global solution is agreed and implemented it will be assessed through the OBR forecast process in the usual way.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 178894 178895 179441 179448 180427 question first answered 20/04/2021 15:14:43 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1308685

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Development Aid
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to his Oral Statement of 25 November 2020, Official Report, column 830, how his Department will (a) measure and (b) define the fiscal situation to determine whether Official Development Assistance spending can return to 0.7 per cent of GNI.
tabling member constituency	Dundee West
tabling member printed	Chris Law
uin	180535
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>In the context of unprecedented economic and fiscal circumstances, the Government decided at the 2020 Spending Review that sticking rigidly to spending 0.7% of gross national income as Official Development Assistance (ODA) was not an appropriate prioritisation of resources.</p><p> </p><p>To ensure coherence and maximum value for money from the UK’s ODA spending, the Foreign Secretary led a cross-government process after the 2020 Spending Review to review in detail how ODA is allocated against the Government’s priorities. This has ensured that UK ODA is focused on our strategic priorities, spent where it will have the maximum impact, has greater coherence and delivers most value for money.</p><p> </p><p>The Government intends to return to the 0.7% target when the fiscal situation allows. We cannot at this moment predict with certainty when the current fiscal circumstances will have sufficiently improved.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay grouped question UIN 180536 180537 180538 question first answered 20/04/2021 08:35:34 answering member 4095 label Biography information for Steve Barclay
tabling member	4403 label Biography information for Chris Law

1308686

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Development Aid
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to his Oral Statement of 25 November 2020, Official Report, column 830, what plans he has to set out in detail the measurements that will be used to define the fiscal situation under which Official Development Assistance spending can return to .the 0.7 of GNI level.
tabling member constituency	Dundee West
tabling member printed	Chris Law
uin	180536
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>In the context of unprecedented economic and fiscal circumstances, the Government decided at the 2020 Spending Review that sticking rigidly to spending 0.7% of gross national income as Official Development Assistance (ODA) was not an appropriate prioritisation of resources.</p><p> </p><p>To ensure coherence and maximum value for money from the UK’s ODA spending, the Foreign Secretary led a cross-government process after the 2020 Spending Review to review in detail how ODA is allocated against the Government’s priorities. This has ensured that UK ODA is focused on our strategic priorities, spent where it will have the maximum impact, has greater coherence and delivers most value for money.</p><p> </p><p>The Government intends to return to the 0.7% target when the fiscal situation allows. We cannot at this moment predict with certainty when the current fiscal circumstances will have sufficiently improved.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay grouped question UIN 180535 180537 180538 question first answered 20/04/2021 08:35:34 answering member 4095 label Biography information for Steve Barclay
tabling member	4403 label Biography information for Chris Law

1308687

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Development Aid
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made on the potential effect of reducing Official Development Assistance spending in 2021 from 0.5 per cent to 0.7 per cent of GNI on the value for money of existing UK aid investments.
tabling member constituency	Dundee West
tabling member printed	Chris Law
uin	180537
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>In the context of unprecedented economic and fiscal circumstances, the Government decided at the 2020 Spending Review that sticking rigidly to spending 0.7% of gross national income as Official Development Assistance (ODA) was not an appropriate prioritisation of resources.</p><p> </p><p>To ensure coherence and maximum value for money from the UK’s ODA spending, the Foreign Secretary led a cross-government process after the 2020 Spending Review to review in detail how ODA is allocated against the Government’s priorities. This has ensured that UK ODA is focused on our strategic priorities, spent where it will have the maximum impact, has greater coherence and delivers most value for money.</p><p> </p><p>The Government intends to return to the 0.7% target when the fiscal situation allows. We cannot at this moment predict with certainty when the current fiscal circumstances will have sufficiently improved.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay grouped question UIN 180535 180536 180538 question first answered 20/04/2021 08:35:34 answering member 4095 label Biography information for Steve Barclay
tabling member	4403 label Biography information for Chris Law

1308688

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Development Aid
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential effect of the reduction in Official Development Assistance spending from 0.7 per cent to 0.5 per cent of GNI in 2021 on the UK fiscal situation.
tabling member constituency	Dundee West
tabling member printed	Chris Law
uin	180538
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>In the context of unprecedented economic and fiscal circumstances, the Government decided at the 2020 Spending Review that sticking rigidly to spending 0.7% of gross national income as Official Development Assistance (ODA) was not an appropriate prioritisation of resources.</p><p> </p><p>To ensure coherence and maximum value for money from the UK’s ODA spending, the Foreign Secretary led a cross-government process after the 2020 Spending Review to review in detail how ODA is allocated against the Government’s priorities. This has ensured that UK ODA is focused on our strategic priorities, spent where it will have the maximum impact, has greater coherence and delivers most value for money.</p><p> </p><p>The Government intends to return to the 0.7% target when the fiscal situation allows. We cannot at this moment predict with certainty when the current fiscal circumstances will have sufficiently improved.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay grouped question UIN 180535 180536 180537 question first answered 20/04/2021 08:35:34 answering member 4095 label Biography information for Steve Barclay
tabling member	4403 label Biography information for Chris Law

1306936

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Empty Property: Business Rates
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 extending empty property business rates relief on properties that remain empty due to the covid-19 outbreak.
tabling member constituency	Battersea
tabling member printed	Marsha De Cordova
uin	178591
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>The Government maintains an Empty Property Relief (EPR) to support property owners ahead of the reoccupation of vacated premises.</p><p> </p><p>Under EPR, owners of retail properties do not normally have to pay business rates on newly vacated buildings for three months.</p><p> </p><p>The Budget announced a three-month extension to the business rates holiday for eligible businesses in the retail, hospitality and leisure sectors that was provided at Budget 2020. From 1 July 2021, 66% relief will be available subject to a cash cap that depends on whether businesses have been required to close or were able to open.</p><p> </p><p>Properties which have closed temporarily due to the Government’s advice on COVID-19 should be treated as occupied for the purposes of the business rates holiday for retail, hospitality and leisure properties.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 13:57:44 answering member 3991 label Biography information for Jesse Norman
tabling member	4676 label Biography information for Marsha De Cordova

1306937

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU: 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 effect on small businesses of VAT charges on goods imported from the EU.
tabling member constituency	Battersea
tabling member printed	Marsha De Cordova
uin	178593
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>Any businesses, including small businesses, that are registered for UK VAT have the ability to reclaim VAT charged on goods imported from the EU on their VAT return.</p><p> </p><p>As with all tax measures, where new changes have been introduced, the Government includes its assessment of the impacts of the changes in Tax Information and Impact Notes. Notes for measures recently legislated for in the Taxation (Post-transition Period) Act were published alongside that legislation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 13:58:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4676 label Biography information for Marsha De Cordova