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answer › question first answered	2019-06-19T15:18:09.177Z
answering body	Treasury

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registered interest

date

exactly:

or between:
and

answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


pref label

question text

tabling member constituency

tabling member printed

uin

answer

is ministerial correction

date of answer

exactly:

or between:
and

answer text

answering member constituency

answering member printed

question first answered

answering member


label

tabling member


label

1131304

registered interest

date

11/06/2019

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Research: Tax Allowances

house id

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 of the proposed cap on research and development tax credits for SMEs in the life sciences sector; and what steps he is taking to ensure that companies in the Cambridge area are not affected by the cap.

tabling member constituency

Cambridge

tabling member printed

Daniel Zeichner

uin

263169

answer

is ministerial correction

date of answer

19/06/2019

answer text

Research and Development (R&D) tax reliefs, including the small or medium-sized enterprise (SME) scheme, support businesses to invest and are a core part of the Government’s support for innovation. Budget 2018 announced a cap on the payable tax credit element of the SME tax relief scheme of three times the company’s total PAYE and NICs liability for that year, to help prevent identified fraud and abuse of the scheme. The Government consulted between 28 March and 24 May 2019 on how the cap will be applied so as to minimise any impact on genuine businesses. The responses to that consultation, including those from representatives in the life sciences sector, are being analysed.

answering member constituency

Hereford and South Herefordshire

answering member printed

Jesse Norman

question first answered

19/06/2019 15:18:09

answering member

3991

	label	Biography information for Jesse Norman

tabling member

4382

	label	Biography information for Daniel Zeichner