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947251

registered interest
date	24/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT: EU Law
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department plans to transpose (a) Directive 2016/1065/EU on VAT treatment of vouchers and (b) Directive 2017/2455/EU on VAT on electronic commerce whose transposition date expires by the end of this year.
tabling member constituency	Carshalton and Wallington
tabling member printed	Tom Brake
uin	167835
answer	answer is ministerial correction date of answer 10/09/2018 answer text <p>The Government plans to transpose the relevant parts of both Directives by the end of this year.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 10/09/2018 10:34:13 answering member 3935 label Biography information for Mel Stride
tabling member	151 label Biography information for Tom Brake

947254

registered interest
date	24/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Wines: Import Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, whether it is the Government's policy that UK citizens returning with purchased wine from the EU will have to pay (a) £2 duty on wine that they have bought in bulk direct from vineyards and have bottled themselves before returning to the UK and (b) a reduced corkage fee instead once the UK has left the EU.
tabling member constituency	Carshalton and Wallington
tabling member printed	Tom Brake
uin	167838
answer	answer is ministerial correction date of answer 10/09/2018 answer text <p>Currently individuals can bring back wine into the UK from other EU Member States without being charged excise duty, as long as the wine is only for their personal consumption. The UK’s excise rules following EU Exit and the end of the Implementation Period remain subject to negotiation.</p> answering member constituency Newark answering member printed Robert Jenrick question first answered 10/09/2018 13:09:00 answering member 4320 label Biography information for Robert Jenrick
tabling member	151 label Biography information for Tom Brake

947307

registered interest
date	24/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Non-domestic Rates: Solar Power
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has made a recent assessment of the potential effect on encouraging people and businesses to be more environmentally-friendly and on energy security of establishing an exemption from any valuation uplift of business premises for business rates purposes when solar panels have been fitted.
tabling member constituency	South Thanet
tabling member printed	Craig Mackinlay
uin	168087
answer	answer is ministerial correction date of answer 05/09/2018 answer text <p>Solar panels are only rateable for business rates purposes where they are supplying energy for the business occupying the property. Where the energy generated is wholly or mostly sold to consumers, the panels are exempt from business rates. This is an established principle for rating energy generation. New microgeneration installations benefit from a business rate exemption until the following revaluation.</p><p> </p><p>Businesses occupying properties with solar panels are also benefiting from recent reforms and reductions to business rates worth over £10bn by 2023, including switching from Retail Price Index to Consumer Price Index uprating of business rates and increasing the frequency of revaluations.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 05/09/2018 09:41:28 answering member 3935 label Biography information for Mel Stride
tabling member	4529 label Biography information for Craig Mackinlay

947353

registered interest
date	24/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Insurance Premium Tax
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 effect of changes in the rate of insurance premium tax on the cost of insurance premiums since 2011.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	168115
answer	answer is ministerial correction date of answer 10/09/2018 answer text <p>It is difficult to isolate the impact of insurance premium tax rate increases from other factors impacting on the price of insurance products.</p><p> </p><p>The Government nonetheless publishes prospective impact assessments for the changes in the rate of Insurance Premium Tax (IPT).</p><p> </p><p>The assessment for the most recent change (announced at Autumn Statement 2016) can be found here:</p><p> </p><p><a href="https://www.gov.uk/government/publications/insurance-premium-tax-increase-of-standard-rate/insurance-premium-tax-increase-of-standard-rate" target="_blank">https://www.gov.uk/government/publications/insurance-premium-tax-increase-of-standard-rate/insurance-premium-tax-increase-of-standard-rate</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 10/09/2018 10:35:51 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

947354

registered interest
date	24/07/2018
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 investigations HMRC has launched against firms using the Employment Allowance avoidance scheme referred to in the HMRC guidance of 29 June 2015.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	168116
answer	answer is ministerial correction date of answer 10/09/2018 answer text <p>Since issuing the guidance of 29 June 2015 HMRC has seen changes in the way the Employment Allowance has been abused. HMRC undertakes a wide range of targeted compliance interventions, including where appropriate referrals for criminal prosecution, to address any abuse of the Employment Allowance. In November 2016 HMRC formed the Employment Status and Intermediaries team which leads the operational response to issues such as the abusive use of the Employment Allowance by agencies and payroll companies.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 10/09/2018 15:50:44 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

947375

registered interest
date	24/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Soft Drinks: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much revenue is projected to be raised in the 2018-19 financial year from the sugar tax.
tabling member constituency	Southampton, Itchen
tabling member printed	Royston Smith
uin	168129
answer	answer is ministerial correction date of answer 04/09/2018 answer text <p>As set out in the Office for Budget Responsibility’s Economic and Fiscal Outlook in March 2018, the Soft Drinks Industry Levy (SDIL) is expected to accrue £240m in 2018-19.</p><p> </p><p>The figure for the amount of revenue collected since the introduction of the SDIL was published on 21<sup>st</sup> August in the HMRC Tax &amp; NIC Receipts publication at the following link:</p><p><a href="https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk" target="_blank">https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk</a></p><p>Note that these figures published on a receipts basis, with first SDIL payments due by 30<sup>th</sup> July 2018.</p><p> </p><p>The 2016 Budget announced funding for a number of programmes linked to the revenue from SDIL. The Department for Education will receive £575 million during the current spending review period. The funding has been allocated to a number of programmes to support pupil health and wellbeing which include:</p><p> </p><ul><li>Double funding for the primary physical education and Sport Premium to £320 million a year from 2017. The Department for Education and the Department of Health contribute £100 million and £60 million per year to the premium respectively, with the Soft Drinks Levy funding contributing £415 million over the remainder of the current spending review period.</li></ul><p> </p><ul><li>Provide £100 million in 2018/19 for the Healthy Pupils Capital Fund.</li></ul><p> </p><ul><li>Provide up to £26 million to kick-start or improve breakfast club provision in over 1,700 schools.</li></ul><p> </p><p>Expected revenue from the levy during the Spending Review period is £485 million for the UK as a whole. The total funding provided for these programmes in England is £575 million.</p> answering member constituency Newark answering member printed Robert Jenrick grouped question UIN 168133 question first answered 04/09/2018 12:38:12 answering member 4320 label Biography information for Robert Jenrick
tabling member	4478 label Biography information for Royston Smith

947376

registered interest
date	24/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Public Expenditure: North East
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will publish what information his Department holds on overall public spending per capita in (a) Jarrow Constituency (b) South Tyneside and (c) Tyne and Wear and (d) the North East since 2010.
tabling member constituency	Jarrow
tabling member printed	Mr Stephen Hepburn
uin	167913
answer	answer is ministerial correction date of answer 04/09/2018 answer text <p>With regard to parts (a), (b) and (c) of the question, the government does not hold information on overall expenditure within these constituencies. However, per capita expenditure for the North East is shown in the table below as sourced from the Public Expenditure Statistical Analysis (PESA) command paper.</p><p> </p><table><tbody><tr><td colspan="2"><p>Total identifiable expenditure on services in the North East, per head 2010-11 to 2016-17</p></td></tr><tr><td><p>Financial year</p></td><td><p>£ per head</p></td></tr><tr><td><p>2010-11</p></td><td><p>9330</p></td></tr><tr><td><p>2011-12</p></td><td><p>9245</p></td></tr><tr><td><p>2012-13</p></td><td><p>9284</p></td></tr><tr><td><p>2013-14</p></td><td><p>9377</p></td></tr><tr><td><p>2014-15</p></td><td><p>9451</p></td></tr><tr><td><p>2015-16</p></td><td><p>9585</p></td></tr><tr><td><p>2016-17</p></td><td><p>9680</p></td></tr><tr><td colspan="2"><p>Source 2010-11: PESA 2016</p></td></tr><tr><td colspan="2"><p>Source 2011-12: PESA 2017</p></td></tr><tr><td colspan="2"><p>Source 2012-13 to 2016-17: PESA 2018</p></td></tr></tbody></table><p> </p><p>A link to the latest edition of PESA is provided below:</p><p><a href="https://www.gov.uk/government/statistics/public-expenditure-statistical-analyses-2018" target="_blank">https://www.gov.uk/government/statistics/public-expenditure-statistical-analyses-2018</a></p><p> </p><p>Table 9.2 will be of interest as it shows total identifiable expenditure on services by country and region, per head between 2012-13 and 2016-17.</p><p> </p><p>Table 9.2 data for earlier years can be found in past editions of PESA. For example data back to 2011-12 is available in the 2017 edition of PESA, whilst data for 2010-11 is available in the 2016 edition. A link to a webpage collecting past and present editions of PESA is provided below:</p><p><a href="https://www.gov.uk/government/collections/public-expenditure-statistical-analyses-pesa" target="_blank">https://www.gov.uk/government/collections/public-expenditure-statistical-analyses-pesa</a></p><p> </p><p> </p><p> </p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 04/09/2018 14:18:22 answering member 4097 label Biography information for Elizabeth Truss
tabling member	520 label Biography information for Mr Stephen Hepburn

947379

registered interest
date	24/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 23 July 2018 to Question 165182, by what means HMRC plans to distinguish between a good settled in its final destination in the UK and a good destined to travel on to the EU.
tabling member constituency	Leigh
tabling member printed	Jo Platt
uin	168130
answer	answer is ministerial correction date of answer 05/09/2018 answer text <p>Under the Facilitated Customs Arrangement, the UK will apply the EU’s tariffs and trade policy for goods intended for the EU; while applying its own tariffs and trade policy for goods intended for the UK.</p><p> </p><p>Where a good reaches the UK border, and the destination can be robustly demonstrated by a trusted trader, it will pay the UK tariff if it is destined for the UK and the EU tariff if it is destined for the EU. This is most likely to be relevant to finished goods, and we will seek to maximise the number of trusted traders who can pay the correct tariff at the border.</p><p> </p><p>Where the destination of the good cannot be demonstrated at the point of import, the higher of the UK or EU tariff will be due. Where the good’s destination is later identified to be the lower tariff jurisdiction, it will be eligible for a repayment from the UK equal to the difference between the two tariffs. This is most likely to be relevant to intermediate goods.</p><p> </p><p>The FCA, including how goods destined for the UK and the EU will be distinguished, will be designed to make it as simple as possible for businesses to engage with. The final details will be subject to negotiations with the EU.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 05/09/2018 09:37:33 answering member 3935 label Biography information for Mel Stride
tabling member	4673 label Biography information for Jo Platt

947382

registered interest
date	24/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Soft Drinks: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the effectiveness of the introduction of the sugar tax on reducing the sugar content of soft drinks.
tabling member constituency	Southampton, Itchen
tabling member printed	Royston Smith
uin	168131
answer	answer is ministerial correction date of answer 04/09/2018 answer text <p>The Levy is designed to tackle childhood obesity by incentivising producers and importers to reduce the amount of added-sugar in the drinks they sell. So far, over half of all drinks that would otherwise have been in-scope have reduced their sugar content.</p><p> </p><p>Public Health England have also released ‘Sugar reduction: report on first year progress’ which shows that soft drinks manufacturers are leading the way in reducing sugar in their product.</p><p><a href="https://www.gov.uk/government/publications/sugar-reduction-report-on-first-year-progress" target="_blank">https://www.gov.uk/government/publications/sugar-reduction-report-on-first-year-progress</a></p> answering member constituency Newark answering member printed Robert Jenrick question first answered 04/09/2018 12:43:20 answering member 4320 label Biography information for Robert Jenrick
tabling member	4478 label Biography information for Royston Smith

947384

registered interest
date	24/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Soft Drinks: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much revenue has been collected since the introduction of the soft drinks industry levy; and that money has been spent on.
tabling member constituency	Southampton, Itchen
tabling member printed	Royston Smith
uin	168133
answer	answer is ministerial correction date of answer 04/09/2018 answer text <p>As set out in the Office for Budget Responsibility’s Economic and Fiscal Outlook in March 2018, the Soft Drinks Industry Levy (SDIL) is expected to accrue £240m in 2018-19.</p><p> </p><p>The figure for the amount of revenue collected since the introduction of the SDIL was published on 21<sup>st</sup> August in the HMRC Tax &amp; NIC Receipts publication at the following link:</p><p><a href="https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk" target="_blank">https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk</a></p><p>Note that these figures published on a receipts basis, with first SDIL payments due by 30<sup>th</sup> July 2018.</p><p> </p><p>The 2016 Budget announced funding for a number of programmes linked to the revenue from SDIL. The Department for Education will receive £575 million during the current spending review period. The funding has been allocated to a number of programmes to support pupil health and wellbeing which include:</p><p> </p><ul><li>Double funding for the primary physical education and Sport Premium to £320 million a year from 2017. The Department for Education and the Department of Health contribute £100 million and £60 million per year to the premium respectively, with the Soft Drinks Levy funding contributing £415 million over the remainder of the current spending review period.</li></ul><p> </p><ul><li>Provide £100 million in 2018/19 for the Healthy Pupils Capital Fund.</li></ul><p> </p><ul><li>Provide up to £26 million to kick-start or improve breakfast club provision in over 1,700 schools.</li></ul><p> </p><p>Expected revenue from the levy during the Spending Review period is £485 million for the UK as a whole. The total funding provided for these programmes in England is £575 million.</p> answering member constituency Newark answering member printed Robert Jenrick grouped question UIN 168129 question first answered 04/09/2018 12:38:12 answering member 4320 label Biography information for Robert Jenrick
tabling member	4478 label Biography information for Royston Smith