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1691991

registered interest
date	27/02/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Voluntary Organisations: VAT Exemptions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made with Cabinet colleagues of the potential merits of making not-for-profit organisations that provide welfare services VAT exempt.
tabling member constituency	Exeter
tabling member printed	Mr Ben Bradshaw
uin	15832
answer	answer is ministerial correction date of answer 04/03/2024 answer text <p>VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to most goods and services. Whilst there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations.</p><p> </p><p>Welfare services provided by local authorities and similar bodies and charities are exempt from VAT, meaning no VAT is charged to the final consumer.</p><p> </p><p>Welfare services provided by state regulated private welfare organisations are also exempt from VAT. State regulated suppliers are those that are registered with the Care Quality Commission, and are eligible for the VAT exemption where they are providing services that are state regulated.</p><p>The regulation requirement ensures that VAT relief is limited to providers certified as offering safe and high-quality welfare services. This is a long-standing requirement, and there are no plans to make changes to these rules.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 04/03/2024 15:23:38 answering member 4407 label Biography information for Nigel Huddleston
tabling member	230 label Biography information for Mr Ben Bradshaw

1691995

registered interest
date	27/02/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Treasury: Press
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what subscriptions to (a) newspapers, (b) magazines and (c) online journals his Department has paid for in each of the last three financial years.
tabling member constituency	Torfaen
tabling member printed	Nick Thomas-Symonds
uin	15961
answer	answer is ministerial correction date of answer 05/03/2024 answer text <p>HMT’s expenditure on these areas is published as part of the departments on-going support of the transparency reporting programme. These can be viewed using the links below.</p><p> </p><p><a href="https://www.gov.uk/government/collections/gpc-spend" target="_blank">https://www.gov.uk/government/collections/gpc-spend</a></p><p> </p><p><a href="https://www.gov.uk/government/collections/25000-spend" target="_blank">https://www.gov.uk/government/collections/25000-spend</a></p><p> </p><p><a href="https://www.gov.uk/contracts-finder" target="_blank">https://www.gov.uk/contracts-finder</a></p> answering member constituency Grantham and Stamford answering member printed Gareth Davies question first answered 05/03/2024 10:14:44 answering member 4850 label Biography information for Gareth Davies
tabling member	4479 label Biography information for Nick Thomas-Symonds

1692019

registered interest
date	27/02/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Convictions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people have been convicted of offences relating to arrangements which have been marketed as tax avoidance since the formation of HMRC's Fraud Investigation Service on 1 April 2016.
tabling member constituency	Barking
tabling member printed	Dame Margaret Hodge
uin	15809
answer	answer is ministerial correction date of answer 04/03/2024 answer text <p>Promotion or operation of mass marketed tax avoidance schemes is not in, or of itself, a criminal offence. However, there are a range of offences which might be committed by those who promote tax avoidance schemes or advise on their use.</p><p> </p><p>Since the formation of HMRC’s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance. These have resulted in over 100 years of custodial sentences and 9 years of suspended sentences being ordered, the majority of which relate to promoters.</p><p> </p><p>Prosecutions are only one type of intervention available to HMRC where they identify concerns.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 04/03/2024 15:25:36 answering member 4407 label Biography information for Nigel Huddleston
tabling member	140 label Biography information for Dame Margaret Hodge

1692020

registered interest
date	27/02/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Fixed Penalties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many penalties have been issued by HMRC against UK-based entities that facilitate tax avoidance schemes involving non-resident promoters since the coming into force of schedule 13 of the Finance Act 2022; and what the total value of those penalties is.
tabling member constituency	Barking
tabling member printed	Dame Margaret Hodge
uin	15810
answer	answer is ministerial correction date of answer 06/03/2024 answer text <p>As a result of the action the Government has taken to clamp down on marketed tax avoidance, the estimated tax gap from marketed avoidance sold primarily to individuals has fallen from an estimated £1.5 billion in 2005-06 to £0.5 billion in 2021-22.</p><p>The primary purpose of the penalty is to deter UK based entities from acting on behalf of offshore promoters and so make it more difficult for these promoters to sell their schemes in the UK; however, HM Revenue and Customs (HMRC) has a wide-ranging approach to tackling promoters of tax avoidance.</p><p>For example, as of 31 December 2023, HMRC has published the names of 59 promoters, 23 directors and details of 64 tax avoidance schemes. Publishing this information supports taxpayers in identifying tax avoidance schemes so they can steer clear of or exit them.</p><p>Furthermore, Finance Act 2024 has introduced tougher consequences for promoters of tax avoidance. This includes a new criminal offence to strengthen the deterrent to promoting tax avoidance, making it clear promoters must stop promoting these schemes, and a power enabling HMRC to act more quickly to disqualify directors of companies involved in tax avoidance.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 06/03/2024 17:08:40 answering member 4407 label Biography information for Nigel Huddleston
tabling member	140 label Biography information for Dame Margaret Hodge

1692064

registered interest
date	27/02/2024
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, pursuant to the Answer of 26 February 2024 to Question 14168 on Taxation, if he will produce a table for the (a) 2021-22 and (b) 2022-23 financial year.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	15969
answer	answer is ministerial correction date of answer 01/03/2024 answer text <p>HMRC’s Personal Income Statistics by tax year now contain a constituency-level breakdown of taxpayer numbers for the tax year 2021 to 2022. This is the latest outturn data available and can be found below:</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/media/65de1b17cf7eb10015f58036/Table_3.15_2122.ods" target="_blank">https://assets.publishing.service.gov.uk/media/65de1b17cf7eb10015f58036/Table_3.15_2122.ods</a></p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 01/03/2024 09:22:59 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4591 label Biography information for Sarah Olney

1692103

registered interest
date	27/02/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Treasury: Apprentices
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much his Department (a) paid in apprenticeship levy fees and (b) spent from its apprenticeship levy funds between September 2021 and August 2023.
tabling member constituency	Feltham and Heston
tabling member printed	Seema Malhotra
uin	15914
answer	answer is ministerial correction date of answer 01/03/2024 answer text <p>The most recent Civil Service Apprenticeship Strategy (published in April 2022) stated that part of monitoring and measuring the success would include value for money from the apprenticeship levy. The aim is that the Civil Service “will use at least 65% of its annual levy contribution in one year, further increasing each year, in order to achieve a return on investment.”</p><p> </p><p>The spend against levy contribution across the period requested is above the target.</p> answering member constituency Grantham and Stamford answering member printed Gareth Davies question first answered 01/03/2024 16:07:02 answering member 4850 label Biography information for Gareth Davies
tabling member	4253 label Biography information for Seema Malhotra

1692135

registered interest
date	27/02/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Export Controls: Russia
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 strengthen the enforcement of export controls (a) in general and (b) to halt the potential transfer of British goods to Russia via third countries.
tabling member constituency	Slough
tabling member printed	Mr Tanmanjeet Singh Dhesi
uin	15982
answer	answer is ministerial correction date of answer 06/03/2024 answer text <p>HMRC is responsible for enforcing export controls on strategic goods and sanctions and investigating potential breaches of those controls. There are extensive trade measures in place and the UK Government monitors the effectiveness of all its sanctions, including those made through the Russia (Sanctions) (EU Exit) Regulations 2019.</p><p>We are committed to tackling sanctions circumvention, ensuring that sanctions are robustly enforced; potential breaches are investigated, and appropriate action taken. Departments from across HMG are working together, and with UK companies, to ensure that sanctions are enforced.</p><p>Internationally, we are working closely with our US and EU sanctions coordinators to raise circumvention with several countries to highlight these risks and support them to enforce sanctions effectively.</p><p>For information, on 22 May 2023, HMRC and DBT issued a Notice to Exporters outlining trade sanctions circumvention - <a href="https://www.gov.uk/government/publications/notice-to-exporters-202308-russia-sanctions-trade-sanctions-circumvention" target="_blank">https://www.gov.uk/government/publications/notice-to-exporters-202308-russia-sanctions-trade-sanctions-circumvention</a></p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 06/03/2024 15:06:06 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4638 label Biography information for Mr Tanmanjeet Singh Dhesi

1692136

registered interest
date	27/02/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Exports: Russia
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps the Government is taking to (a) monitor and (b) penalise potential attempts to evade sanctions by exporting to countries that may act as conduits to Russia.
tabling member constituency	Slough
tabling member printed	Mr Tanmanjeet Singh Dhesi
uin	15983
answer	answer is ministerial correction date of answer 06/03/2024 answer text <p>HMRC is responsible for enforcing and monitoring controls on strategic exports and sanctioned goods and investigating potential breaches of those controls.</p><p>There are extensive trade sanctions measures in place and the UK Government monitors the effectiveness of all its sanctions, including those made through the Russia (Sanctions) (EU Exit) Regulations 2019.</p><p>All sanctions designations, legislation and structures are kept under constant review to ensure that they are as effective as possible in meeting the UK’s foreign policy priorities. This means coming down hard on sanctions evaders; closing loopholes; and working with our international partners.</p><p>HM Revenue and Customs existing enforcement mechanisms are robust and act as a deterrent against those considering circumventing sanctions measures. We take breaches of sanctions seriously and undertake a preliminary investigation into all credible allegations of an offence. Non-compliance with UK sanctions is a serious offence and punishable through large financial penalties or criminal prosecution.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 06/03/2024 15:08:32 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4638 label Biography information for Mr Tanmanjeet Singh Dhesi

1692166

registered interest
date	27/02/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax: Tax Rates and Bands
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 impact on (a) economic growth and (b) inequality of introducing a higher earners minimum tax rate of 35% for people earning over £100,000 a year.
tabling member constituency	Hayes and Harlington
tabling member printed	John McDonnell
uin	15811
answer	answer is ministerial correction date of answer 04/03/2024 answer text <p>The Government is committed to a fair tax system in which those with the most contribute the most. The income tax system is highly progressive, with different rates of tax sitting above an internationally high Personal Allowance.</p><p>The Government keeps tax policy under review and any decisions on future changes will be taken by the Chancellor in the context of the wider public finances.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 04/03/2024 15:34:25 answering member 4407 label Biography information for Nigel Huddleston
tabling member	178 label Biography information for John McDonnell

1692167

registered interest
date	27/02/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an (a) estimate of the potential costs and (b) assessment of the potential merits of (i) reducing and (ii) removing (a) Business Relief, (B) Agricultural Property Relief and (C) other inheritance tax reliefs.
tabling member constituency	Hayes and Harlington
tabling member printed	John McDonnell
uin	15812
answer	answer is ministerial correction date of answer 01/03/2024 answer text <p>HMRC publishes the cost of structural and non-structural tax reliefs. The information is available at <a href="http://www.gov.uk/government/collections/tax-relief-statistics" target="_blank">www.gov.uk/government/collections/tax-relief-statistics</a>.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 01/03/2024 09:29:33 answering member 4407 label Biography information for Nigel Huddleston
tabling member	178 label Biography information for John McDonnell