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1537763

registered interest
date	31/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Mortgages: 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 it his policy to reintroduce the Mortgage Interest Relief at Source scheme.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	74629
answer	answer is ministerial correction date of answer 08/11/2022 answer text <p>There are a wide range of factors to consider when introducing a relief. Landlords are also already able to claim tax relief on finance costs for their rental property. For unincorporated landlords, this can be claimed at the basic rate of Income Tax.</p><p> </p><p>The Government has no current plans to reintroduce the Mortgage interest relief at Source (MIRAS) scheme. As with all aspects of the tax system, the Government keeps tax reliefs 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 Louth and Horncastle answering member printed Victoria Atkins question first answered 08/11/2022 16:55:03 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1550470

registered interest
date	12/12/2022
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, with reference to forecasts from the Institute for Fiscal Studies, what assessment he has made of the implications for his Department’s policies of raising £37 billion in tax above that forecast's estimate for July 2022.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	108160
answer	answer is ministerial correction date of answer 19/12/2022 answer text <p>The Office for Budget Responsibility (OBR) published an updated forecast on 23 November alongside the Autumn Statement, which is more recent than the Institute for Fiscal Studies analysis from the summer. The Government took steps at the Autumn Statement to put the public finances on a sustainable path. This required difficult decisions on both tax and spending. The OBR’s forecast took on all changes to the economic and fiscal outlook, including the latest policy decisions by the government. In this forecast, they revised their forecast of Public Sector Current Receipts in 2024-25 to £1,096.0 billion from their March of £1,090.4 billon (up £5.6 billion).</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 19/12/2022 12:32:56 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1647783

registered interest
date	26/06/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Low Emission Zones: Fees and Charges
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, to make it his policy that charges levied by the Ultra Low Emission Zone are considered as allowable expenses for tax purposes.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	191084
answer	answer is ministerial correction date of answer 04/07/2023 answer text <p>Employees are entitled to tax relief for the full cost they are obliged to incur travelling in the performance of their duties or travelling to or from a place of duty – as long as the journey is not ordinary commuting or private travel. This includes the actual cost of travel together with any subsistence expenditure and other associated costs, including the Ultra-Low Emission Zone charge, that are incurred in making the journey.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 04/07/2023 14:47:21 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1659328

registered interest
date	08/09/2023
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, how many people HM Revenue and Customs was seeking loan charge payments from in relation to the tax years before April 2010, as of 8 September 2023.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	198509
answer	answer is ministerial correction date of answer 13/09/2023 answer text <p>In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.</p><p>However, Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis.</p><p>HMRC continues to work with and support taxpayers to resolve all outstanding enquiries and assessments relating to their use of disguised remuneration (DR) loans, in accordance with their published DR settlement terms and HMRC’s Litigation and Settlement Strategy.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/09/2023 16:02:55 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1659376

registered interest
date	08/09/2023
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 steps HMRC has taken to issue loan charge refunds following the Morse Review 2018.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	198519
answer	answer is ministerial correction date of answer 13/09/2023 answer text <p>I refer the Honourable Member to the answer that was given on 27 April 2023 to the question UIN 182076.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 198520 question first answered 13/09/2023 16:10:10 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1659378

registered interest
date	08/09/2023
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, if he will publish guidance issued by his Department on issuing loan charge refunds following the Morse Review in 2018.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	198520
answer	answer is ministerial correction date of answer 13/09/2023 answer text <p>I refer the Honourable Member to the answer that was given on 27 April 2023 to the question UIN 182076.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 198519 question first answered 13/09/2023 16:10:10 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1659326

registered interest
date	08/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Insolvency
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of people who (a) have and (b) will become financially insolvent as a result of the Loan Charge.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	198495
answer	answer is ministerial correction date of answer 13/09/2023 answer text <p>HMRC cannot provide an estimate for the number of people subject to the Loan Charge who have become insolvent as they could have become insolvent for many reasons.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/09/2023 16:12:36 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1659329

registered interest
date	08/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of (a) promoters and (b) operators of schemes subject to the loan charge who have been prosecuted for (i) promoting and (ii) operating those schemes, as of 8 September 2023.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	198510
answer	answer is ministerial correction date of answer 13/09/2023 answer text <p>I refer the hon. Member to the answer I gave on 17 July 2023 to Question UIN <a href="https://questions-statements.parliament.uk/written-questions/detail/2023-07-05/192681" target="_blank">192681</a></p><p><strong> </strong></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/09/2023 16:30:33 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1659339

registered interest
date	08/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Legal Opinion
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether HMRC has received legal advice on collecting loan charge refunds from (a) employees and (b) employers.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	198518
answer	answer is ministerial correction date of answer 18/09/2023 answer text <p>HMRC’s lawyers considered all relevant legal points when providing the advice that informed HMRC’s approach to collecting disguised remuneration tax liabilities including the Loan Charge from employers and, where appropriate, employees.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/09/2023 14:28:49 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord

1661784

registered interest
date	19/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Medical Equipment: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make it his policy to remove the VAT levied on (a) defibrillators and (b) associated equipment.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	200275
answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>The Government currently provides various VAT reliefs to aid the purchase of defibrillators and other first aid equipment. For example, when an AED is purchased with funds provided by a charity or by voluntary contributions, and then donated to an eligible body (such as an NHS body or a charitable care institution), this purchase can then be zero rated, meaning no VAT is charged. Otherwise, they attract the standard rate of VAT.</p><p> </p><p>Beyond this, the Government has agreed to provide funding of £1 million to design a grant scheme that expands public access to AEDs. The Government continues to encourage communities and organisations across England to consider purchasing a defibrillator as part of their first-aid equipment, specifically in densely populated areas. In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.</p><p> </p><p>The Department of Health and Social Care are examining whether there are ways to further expand public access to defibrillators.</p><p> </p><p>The Government keeps all taxes under constant review.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 13:28:26 answering member 4399 label Biography information for Victoria Atkins
tabling member	4006 label Biography information for Dr Matthew Offord