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1723241

registered interest
date	24/07/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Offshore Industry: Licensing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the projected revenue is to His Majesty's Treasury from oil and gas companies as a result of the policy to ban new oil and gas exploration licences.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	1537
answer	answer is ministerial correction date of answer 01/08/2024 answer text <p>The government does not intend to issue new licences to explore new oil and gas fields. We will share more details on our plans for oil and gas licensing in due course.</p><p>Forecasts for oil and gas tax revenues are published by the Office for Budget Responsibility. Future forecasts will take into account any changes to policy that may have an impact on production or revenues.</p> answering member constituency Ealing North answering member printed James Murray question first answered 01/08/2024 16:55:10 answering member 4797 label Biography information for James Murray
tabling member	4601 label Biography information for Andrew Bowie

1723303

registered interest
date	24/07/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Energy: Taxation
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 potential economic impact of the Energy Profits Levy on the North East of Scotland.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	1539
answer	answer is ministerial correction date of answer 01/08/2024 answer text <p>The Office for Budget Responsibility’s (OBR) most recent forecast of tax revenues from the oil and gas sector was published at Spring Budget 2024 in the Economic and Fiscal Outlook (EFO) March 2024. It can be found at: <a href="https://obr.uk/docs/dlm_uploads/E03057758_OBR_EFO-March-2024_Web-AccessibleFinal.pdf" target="_blank">https://obr.uk/docs/dlm_uploads/E03057758_OBR_EFO-March-2024_Web-AccessibleFinal.pdf</a></p><p> </p><p>Forecasts for investment in the sector are published alongside the EFO. All OBR oil and gas forecasts will take into account policy decisions impacting the production of oil and gas across the UK and UK Continental Shelf (UKCS) and do not provide a breakdown by region.</p> answering member constituency Ealing North answering member printed James Murray question first answered 01/08/2024 16:00:01 answering member 4797 label Biography information for James Murray
tabling member	4601 label Biography information for Andrew Bowie

1722037

registered interest
date	18/07/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Energy: Taxation
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 potential impact of the removal of the investment allowance in the Energy Profits Levy on private investment into energy transition.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	644
answer	answer is ministerial correction date of answer 24/07/2024 answer text <p>The Government’s tax commitments are set out in the manifesto. HM Treasury are working to deliver them and will set out further details in due course.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 646 question first answered 24/07/2024 12:46:20 answering member 4797 label Biography information for James Murray
tabling member	4601 label Biography information for Andrew Bowie

1722040

registered interest
date	18/07/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Energy: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether she has carried out an economic impact assessment of increasing the Energy Profits Levy.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	646
answer	answer is ministerial correction date of answer 24/07/2024 answer text <p>The Government’s tax commitments are set out in the manifesto. HM Treasury are working to deliver them and will set out further details in due course.</p> answering member constituency Ealing North answering member printed James Murray grouped question UIN 644 question first answered 24/07/2024 12:46:20 answering member 4797 label Biography information for James Murray
tabling member	4601 label Biography information for Andrew Bowie

1721784

registered interest
date	17/07/2024
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Veterans
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether it is her policy to provide National Insurance relief for eligible employers recruiting veterans in their first civilian role after leaving military service.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	499
answer	answer is ministerial correction date of answer 22/07/2024 answer text <p>The National Insurance contributions (NICs) relief for veterans means that businesses pay no employer NICs on salaries of up to £50,270 for one year of a veteran's first civilian employment. Businesses can claim the relief until April 2025.</p> answering member constituency Ealing North answering member printed James Murray question first answered 22/07/2024 13:24:27 answering member 4797 label Biography information for James Murray
tabling member	4601 label Biography information for Andrew Bowie

1484097

registered interest
date	28/06/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Offshore Industry: Taxation
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 of the energy profits levy on investor confidence in the North Sea energy sector.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	900779
answer	answer is ministerial correction date of answer 28/06/2022 answer text <p>The Energy Profits Levy is a temporary measure, the revenues from which will help to provide vital support for households facing cost of living pressures.</p><p>The government expects the combination of the Levy and its investment allowance to lead to an overall increase in investment.</p><p> </p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 28/06/2022 15:06:42 answering member 4517 label Biography information for Lucy Frazer
tabling member	4601 label Biography information for Andrew Bowie

1312255

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Taxation
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 extending the super deduction to unincorporated businesses.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	187293
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>The super-deduction is available only to incorporated businesses subject to the charge of UK corporation tax.</p><p>The Government has no plans to extend the super-deduction to unincorporated businesses.</p><p>Unincorporated businesses can continue to claim 100% relief on qualifying investments in plant and machinery through the Annual Investment Allowance, which will remain at its highest ever level of £1 million until the end of 2021.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:10:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4601 label Biography information for Andrew Bowie

1231850

registered interest
date	07/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Local Government Finance: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what financial support his Department has allocated to the Scottish Government to support local authorities with local covid-19 lockdowns.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	86135
answer	answer is ministerial correction date of answer 15/09/2020 answer text <p>To help the Scottish Government manage their coronavirus response, the UK government made an unprecedented upfront funding guarantee on 24 July. This guarantees the Scottish Government will receive at least £6.5bn in additional resource funding this year on top of the funding set out at the Spring Budget.</p><p> </p><p>Since matters of local government are a devolved responsibility, it is for the Scottish Government to decide how much of this funding they use to support Scottish local authorities.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay question first answered 15/09/2020 10:33:26 answering member 4095 label Biography information for Steve Barclay
tabling member	4601 label Biography information for Andrew Bowie

1200021

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme: Directors
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 including directors of small and medium limited companies who draw their income through dividends in eligibility for the Self Employment Income Support Scheme.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	54215
answer	answer is ministerial correction date of answer 09/06/2020 answer text <p>Those who pay themselves a salary through their own company are eligible for the Coronavirus Job Retention Scheme (CJRS). The CJRS is available to employers, including owner-managers, and individuals paying themselves a salary through a PAYE scheme are eligible. Where furloughed directors, including companies with a sole director, need to carry out particular duties to fulfil their statutory obligations, they may do so provided it is no more than would reasonably be judged necessary for that purpose.</p><p> </p><p>Dividends are not covered by the CJRS or the Self-Employment Income Support Scheme (SEISS). Income from dividends is a return on investment in the company, rather than wages. Under current reporting mechanisms it is not possible for HM Revenue and Customs (HMRC) to distinguish between dividends derived from an individual’s own company and dividends from other sources, and between dividends in lieu of employment income and as returns from other corporate activity.</p><p> </p><p>The Government has worked with stakeholders and carefully considered the case for providing a new system for those who pay themselves through dividends. However, targeting additional support for those who pay their wages via dividends is much more complex than existing income support schemes. Unlike announced support schemes, which use information HMRC already holds, it would require owner-managers to make a claim and submit information that HMRC could not efficiently or consistently verify to ensure payments were made to eligible companies, for eligible activity.</p><p> </p><p>The Government has heard the suggestion made that HMRC could adopt a ‘pay now, claw back later’ approach. However, such an approach would be highly resource-intensive to ensure appropriate compliance, and there is a high risk that incorrect or fraudulent payments could not be recovered, ultimately at the cost of UK taxpayers.</p><p> </p><p>The Chancellor of the Exchequer has said there will be no further extension or changes to the SEISS or CJRS. However, other support is available. The CJRS and SEISS continue to be just two elements of a comprehensive package of support for individuals and businesses. This package includes Bounce Back loans, tax deferrals, rental support, increased levels of Universal Credit, mortgage holidays, and other business support grants. More information about the full range of business support measures is available at <a href="http://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19" target="_blank">www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 55001 55002 question first answered 09/06/2020 12:11:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4601 label Biography information for Andrew Bowie

1179190

registered interest
date	21/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Staff
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether HMRC staff employed in offices undergoing closure as part of departmental restructuring will be entitled to the full 21 months compensation despite delays in those closures.
tabling member constituency	West Aberdeenshire and Kincardine
tabling member printed	Andrew Bowie
uin	18711
answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>All exit schemes in Government departments must be launched using the Government’s Civil Service Compensation Scheme (CSCS) terms in place at that time. The current CSCS terms are capped at a maximum of 21 months’ pay for those aged under 60 and a maximum of 6 months’ pay for those aged 60 or over.</p><p> </p><p>In September 2017, the Government launched a consultation which proposed changes to the current 2010 CSCS, in line with the HM Treasury framework for exit schemes across the public sector. The Cabinet Office has recently confirmed an extension to the 2010 terms until 31 March 2020 which guarantees those terms for anyone who signs up to an exit package by that date.</p><p> </p><p>HMRC continue to work closely with the Cabinet Office on the progress of the consultation and will continue to do so in order to seek to provide clarity for those people affected by HMRC’s transformation programme. The progress of the consultation is reviewed regularly and at this time, it is not known what the changes may be, or if and when they will be introduced.</p><p> </p><p>For HMRC, exits are always a last resort and HMRC are committed to looking for redeployment opportunities and supporting people to find other roles in the Civil Service. In line with the 2016 Cabinet Office Redundancy Protocols, an exit scheme will only be considered once other options have been exhausted and there is no alternative.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2020 15:18:31 answering member 3991 label Biography information for Jesse Norman
tabling member	4601 label Biography information for Andrew Bowie