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1341714

registered interest
date	29/06/2021
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 HMRC's Freedom of Information Team's response to FOI request (FOI2021/00393) and the email of 31 January 2019 from HMRC's First Permanent Secretary and Chief Executive within that FOI response, what recent discussions he has had with relevant stakeholders on the effectiveness of the legislative framework governing HMRC's enforcement of the Loan Charge against (a) employees and (b) employers.
tabling member constituency	Tatton
tabling member printed	Esther McVey
uin	24172
answer	answer is ministerial correction date of answer 06/07/2021 answer text <p>The Chancellor of the Exchequer has not had any recent discussions nor made any recent assessment as referenced in these questions.</p><p> </p><p>The charge on disguised remuneration loans (the Loan Charge) was legislated in Finance (No.2) Act 2017. Changes to the Loan Charge were enacted in Finance Act 2020 in line with the accepted recommendations made in Lord Morse’s Independent Loan Charge Review.</p><p> </p><p>HMRC published their report to Parliament on GOV.UK in December 2020. This covers the implementation of changes to the Loan Charge and next steps for affected taxpayers, including individuals and employers.</p><p> </p><p>At Budget 2021, the Government committed to invest further in HMRC to fund compliance work on the Loan Charge, historic disguised remuneration cases and early intervention to encourage individuals to exit tax avoidance schemes. HMRC will continue to monitor compliance with the Loan Charge.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 24173 question first answered 06/07/2021 16:32:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4084 label Biography information for Esther McVey

1341715

registered interest
date	29/06/2021
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, what recent assessment he has made of the effectiveness of the legislative framework governing HMRC's enforcement of the Loan Charge against (a) employees and (b) employers.
tabling member constituency	Tatton
tabling member printed	Esther McVey
uin	24173
answer	answer is ministerial correction date of answer 06/07/2021 answer text <p>The Chancellor of the Exchequer has not had any recent discussions nor made any recent assessment as referenced in these questions.</p><p> </p><p>The charge on disguised remuneration loans (the Loan Charge) was legislated in Finance (No.2) Act 2017. Changes to the Loan Charge were enacted in Finance Act 2020 in line with the accepted recommendations made in Lord Morse’s Independent Loan Charge Review.</p><p> </p><p>HMRC published their report to Parliament on GOV.UK in December 2020. This covers the implementation of changes to the Loan Charge and next steps for affected taxpayers, including individuals and employers.</p><p> </p><p>At Budget 2021, the Government committed to invest further in HMRC to fund compliance work on the Loan Charge, historic disguised remuneration cases and early intervention to encourage individuals to exit tax avoidance schemes. HMRC will continue to monitor compliance with the Loan Charge.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 24172 question first answered 06/07/2021 16:32:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4084 label Biography information for Esther McVey

1341725

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Cars: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will negotiate a consistent rate of VAT with the EU across all EU member states on the sale and purchase of classic cars.
tabling member constituency	New Forest West
tabling member printed	Sir Desmond Swayne
uin	24076
answer	answer is ministerial correction date of answer 05/07/2021 answer text <p>The VAT rates applicable in EU Member States are a matter for the EU. In the UK, a lower rate of 5% import VAT is available for classic cars where these are collectors’ pieces of historical interest.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/07/2021 11:35:00 answering member 3991 label Biography information for Jesse Norman
tabling member	55 label Biography information for Sir Desmond Swayne

1341736

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Money
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 trends in the levels of the use of cash by people since April 2020.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	24101
answer	answer is ministerial correction date of answer 05/07/2021 answer text <p>The Government continues to engage with the regulators and industry to monitor and assess trends and risks around cash, including those resulting from COVID-19. The Government created the Joint Authorities Cash Strategy Group in 2019, which has provided a forum for the public bodies to formally co-ordinate regarding access to cash. This is chaired by HM Treasury and attended by the Bank of England, Payment Systems Regulator (PSR) and Financial Conduct Authority (FCA). The Group published an update on the actions of the Group’s members in July 2020. This included work led by the PSR and FCA to develop a comprehensive picture of cash access infrastructure across the UK.</p><p> </p><p>UK Finance publishes annual analysis on payment trends in the UK. The UK Payment Market Report 2021 was published on 16 June 2021 and shows that cash remained the second most frequently used method of payment in the UK, as of 2020, representing almost a fifth of payments.</p><p> </p><p>The Government recognises that cash remains important to the daily lives of millions of people and businesses across the UK and has committed to protecting access to cash for those who need it and ensuring that the UK's cash infrastructure is sustainable for the long term.</p><p> </p><p>To these ends, the Government made legislative changes via the Financial Services Act 2021 to support the widespread offering of cashback without a purchase, and on 1 July published a consultation on broader legislative proposals to protect access to cash. These proposals seek to ensure that people only need to travel reasonable distances to pay in or take out cash, and that the right regulatory oversight for cash access is in place for the future. The consultation is available at: <a href="https://www.gov.uk/government/consultations/access-to-cash-consultation" target="_blank">https://www.gov.uk/government/consultations/access-to-cash-consultation</a>.</p><p> </p> answering member constituency Salisbury answering member printed John Glen question first answered 05/07/2021 11:08:06 answering member 4051 label Biography information for John Glen
tabling member	1409 label Biography information for Mr Gregory Campbell

1341747

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business Rates: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when his Department plans to share further details on the additional £1.5 billion of business rates relief for businesses that are ineligible for retail discount or business grant schemes as announced on 25 March 2021.
tabling member constituency	Newton Abbot
tabling member printed	Anne Marie Morris
uin	24200
answer	answer is ministerial correction date of answer 05/07/2021 answer text <p>The Government is currently preparing guidance to support local authorities ahead of rollout of the £1.5 billion business rates relief fund. The final guidance, its specifics and level of prescription, will reflect considerations including the existing framework of Government support, information held by local authorities and their capacity to administer various parameters, as well as subsidy control considerations.</p><p> </p><p>This discretionary relief pot approach has been taken to get funding to businesses as soon as possible and on the basis of their actual economic exposure to COVID-19 rather than the pandemic’s hypothetical impact on property rental values. The alternative of prolonged litigation and appeals through the Material Change of Circumstance provision could have taken years.</p><p> </p><p>The Government will support local authorities to enable ratepayers to apply for relief awards as soon as possible this year, once the legislation relating to Material Change of Circumstance provisions has passed, and local authorities have set up local relief schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/07/2021 11:51:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4249 label Biography information for Anne Marie Morris

1341753

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Businesses: Government Assistance
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 support businesses with employees who may be reluctant to come off of furlough arrangements and return to the workplace as covid-19 restrictions are eased.
tabling member constituency	Newton Abbot
tabling member printed	Anne Marie Morris
uin	24202
answer	answer is ministerial correction date of answer 05/07/2021 answer text <p>As clearly stated in the CJRS guidance, employees will need to be able to work for the employer that has placed them on furlough if their employer decides to stop furloughing them or start flexibly furloughing them.</p><p> </p><p>If the employer decides to take an employee off furlough and has followed the correct contractual procedures and it is reasonable to expect the employee to return, then the employee may be in breach of contract and subject to disciplinary action if they refuse to work.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/07/2021 11:50:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4249 label Biography information for Anne Marie Morris

1341777

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Mineworkers' Pension Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions officials of his Department have had with the representatives of the Scottish Government on the distribution of the Investment Reserve arising from the Mineworkers’ Pension Scheme.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	24271
answer	answer is ministerial correction date of answer 05/07/2021 answer text <p>Responsibility for policy and engagement relating to the Mineworkers’ Pension Scheme rests with the Department for Business, Energy and Industrial Strategy and therefore there have been no meetings by HM Treasury officials on this matter.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay question first answered 05/07/2021 13:24:14 answering member 4095 label Biography information for Steve Barclay
tabling member	4482 label Biography information for Owen Thompson

1341791

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Mortgages: Coronavirus
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 effect of the covid-19 outbreak on the number of households that have fallen into arrears with their mortgage provider in (a) Coventry North East constituency, (b) Coventry, (c) the West Midlands and (d) England.
tabling member constituency	Coventry North East
tabling member printed	Colleen Fletcher
uin	24218
answer	answer is ministerial correction date of answer 05/07/2021 answer text <p>The Government is committed to supporting borrowers that have been impacted by Covid-19, and that is why we have worked with the Financial Conduct Authority (FCA) to oversee an unprecedented package of forbearance measures for mortgage customers, including the provision of 2.7 million mortgage payment holidays and a ban on repossessions. While these temporary measures have now ended, FCA guidance also requires firms to continue providing support through tailored forbearance options, including further payment holidays, for borrowers facing ongoing financial difficulties as a result of Covid-19.</p><p> </p><p>The Government will continue its efforts to support mortgage borrowers. For example, the Government will continue to offer Support for Mortgage Interest (SMI) loans to homeowners on a low income to help prevent repossession. The Government also helps people avoid repossession through protection in the courts under the Pre-Action Protocol which makes it clear that repossession must always be the last resort for lenders.</p><p> </p><p>HM Treasury does not hold arrears data at a regional or constituency level. However, Bank of England data released on 8 June shows that arrears remain at low levels, with the proportion of total loan balances with arrears at 0.96% across the UK. Any borrowers worried about being able to pay their mortgage should make early contact with their lender to discuss their options.</p> answering member constituency Salisbury answering member printed John Glen question first answered 05/07/2021 10:45:11 answering member 4051 label Biography information for John Glen
tabling member	4378 label Biography information for Colleen Fletcher

1341811

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Goods Vehicle Movement Service
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what progress he has made on implementation of the Goods Vehicle Movement Service.
tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
tabling member printed	Drew Hendry
uin	24245
answer	answer is ministerial correction date of answer 06/07/2021 answer text <p>The GVMS Check-in and Embarkation functionality was deployed successfully on 31 December 2020 at 18:00 (GMT) and is working as expected. This was following deployment of the GVMS Registration Service on 8 December 2020, and the “Get a Goods Movement Reference” (GMR) Service on 23 December 2020.</p><p> </p><p>Further GVMS releases will be deployed over a series of dates up to full border controls in January 2022 and remain on track. This has included functionality supporting NI-GB Exports which was successfully deployed on 28 February 2021 and enhancements to improve customer journeys, such as driver messaging which took place on 4 July 2021.</p><p> </p><p>To date there have been 6,655 successful GVMS haulier registrations and 431,417 GMRs created (data obtained 1 July 2021).</p><p> </p><p>Port, carrier and haulier engagement is continuing to support the take up of GVMS, and HMRC are working with them to support their readiness for January 2022.</p><p> </p><p>HMRC will continue to work with all industry actors to ensure they understand the steps they need to take to move goods through border locations using the different customs models.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/07/2021 16:35:41 answering member 3991 label Biography information for Jesse Norman
tabling member	4467 label Biography information for Drew Hendry

1341865

registered interest
date	29/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment Agencies
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will take steps to prohibit the practice of recruitment agencies asking for incentives to recommend contractors to an umbrella company.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	24274
answer	answer is ministerial correction date of answer 07/07/2021 answer text <p>Like all employers, umbrella companies are responsible for paying employer National Insurance Contributions (NICs) where they are due. Employers cannot, by law, deduct employer NICs from an employee's gross pay. The payment of employer NICs out of the umbrella company’s fee may be shown on the same payslip as deductions, such as Income Tax, from the employee’s gross pay, meaning that it can look as if an individual is paying the employer NICs, when this is not actually the case.</p><p> </p><p>The Government improved transparency for agency workers by introducing the Key Information Document from 6 April 2020. This sets out a range of pay-related facts, including the minimum rate of pay an agency worker can expect, who pays them, how often they are paid, and if there are any deductions or fees taken from their pay. Any differences between the rate of pay given to the umbrella company by the employment business and the sum given to the agency worker (after fees and deductions) must be accounted for and explained.</p><p> </p><p>When set up and operated correctly, umbrella companies comply with tax and NICs legislation. Umbrella company employees who believe that an umbrella company is not complying with its tax or NICs obligations can report it to HM Revenue and Customs: <a href="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/report-fraud-to-hmrc" target="_blank">https://www.gov.uk/government/organisations/hm-revenue-customs/contact/report-fraud-to-hmrc</a>.</p><p> </p><p>Commercial and loyalty incentive schemes may be a legitimate business-to-business interaction, between an agency and umbrella company, and they are not within the scope of the agency regulations enforced by the Employment Agency Standards (EAS) Inspectorate.</p><p> </p><p>Protecting and enhancing workers’ rights through robust regulation, including for those employed by umbrella companies is a priority for the Government. The Government’s plans for a new single enforcement body will include umbrella companies in its remit, and will have new powers to tackle non-compliance.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 24275 question first answered 07/07/2021 07:33:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson