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1252615

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Plastics: Taxation
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 the plastic packaging tax on trends in the availability of 100 per cent compostable packaging.
tabling member constituency	Edinburgh South
tabling member printed	Ian Murray
uin	116456
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Government carefully considered the impacts of the tax across the supply chain when making the decisions set out in the summary of responses to the consultation, which was published on 12 November. As per the Tax Information and Impact Note, the Government considered the overall impacts on up to an estimated 20,000 producers and importers of plastic packaging that would be liable for the tax, including those who produce compostable packaging. More information on impacts is available in the Tax Information and Impact Note - <a href="https://www.gov.uk/government/publications/introduction-of-a-new-plastic-packaging-tax/introduction-of-a-new-plastic-packaging-tax" target="_blank">https://www.gov.uk/government/publications/introduction-of-a-new-plastic-packaging-tax/introduction-of-a-new-plastic-packaging-tax</a>.</p><p> </p><p>As set out in the summary of responses to the consultation the Government believes that alternative plastics can play a role in addressing plastic waste if used in the right circumstances. However, further evidence is needed on the impact of widespread adoption of such materials, and it is right to include them within scope of the tax at this stage. As part of the Bioeconomy Strategy, the Government is working with industry and the research community to better understand the impact of using bio-based, biodegradable and compostable plastics. Following the conclusion of the Bioeconomy Strategy, the Government will consider further these plastics in relation to Plastic Packaging Tax.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 23/11/2020 10:03:18 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3966 label Biography information for Ian Murray

1252636

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Gains Tax
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 potential merits of aligning Capital Gains Tax more closely with Income Tax.
tabling member constituency	Liverpool, Walton
tabling member printed	Dan Carden
uin	116640
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>Capital Gains Tax (CGT) is an annual tax charged on the profits made on an asset between the point of its acquisition and its disposal.</p><p> </p><p>Earlier this year, the Chancellor commissioned the Office for Tax Simplification to examine and make recommendations on how to make CGT as clear and efficient as possible, including considering the interactions of how gains are taxed compared to other types of income.</p><p> </p><p>The Government keeps all taxes under review, and any changes are made at fiscal events within the context of wider public finances. The Government’s priority is to support jobs and the economy, through the Winter Economy Plan and Plan for Jobs.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/11/2020 14:55:13 answering member 3991 label Biography information for Jesse Norman
tabling member	4651 label Biography information for Dan Carden

1252646

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of the seafarers earnings deduction in tax year 2020-21.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116457
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>Estimates of the number of qualifying claimants and cost to the public purse of Seafarers’ Earnings Deduction in the tax year 2020-21 are not available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116458 question first answered 23/11/2020 14:45:00 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252647

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the number of qualifying claimants for seafarers earnings deduction in tax year 2020-21.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116458
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>Estimates of the number of qualifying claimants and cost to the public purse of Seafarers’ Earnings Deduction in the tax year 2020-21 are not available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116457 question first answered 23/11/2020 14:45:00 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252648

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he last made an assessment of the effectiveness of the (a) structure and (b) purpose of the seafarers earnings deduction.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116459
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Seafarers’ Earnings Deduction (SED) entitles seafarers to a 100% deduction from income tax for their foreign earnings in certain circumstances. The deduction is available for an eligible period of at least 365 days provided that a minimum of half of the period is spent outside the UK, and that no more than 183 consecutive days are spent in the UK during that period.</p><p> </p><p>Eligible periods for SED are not bound to the tax year, and seafarers are able to add periods of work abroad to previous, or future, eligible periods. Seafarers that claim SED each year are likely to be able to add work done before COVID-19 restrictions to their previous eligible period, and so are unlikely to lose their SED entitlement.</p><p> </p><p>As Financial Secretary to the Treasury, I have engaged recently with the Parliamentary Under-Secretary of State for Aviation and Maritime on the Seafarers’ Earnings Deduction.</p><p> </p><p>The Government keeps all taxes under review as part of its annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116460 question first answered 23/11/2020 14:47:37 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252649

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions he has had with the Secretary of State for Transport on the effect of covid-19 on the seafarers earnings deduction.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116460
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Seafarers’ Earnings Deduction (SED) entitles seafarers to a 100% deduction from income tax for their foreign earnings in certain circumstances. The deduction is available for an eligible period of at least 365 days provided that a minimum of half of the period is spent outside the UK, and that no more than 183 consecutive days are spent in the UK during that period.</p><p> </p><p>Eligible periods for SED are not bound to the tax year, and seafarers are able to add periods of work abroad to previous, or future, eligible periods. Seafarers that claim SED each year are likely to be able to add work done before COVID-19 restrictions to their previous eligible period, and so are unlikely to lose their SED entitlement.</p><p> </p><p>As Financial Secretary to the Treasury, I have engaged recently with the Parliamentary Under-Secretary of State for Aviation and Maritime on the Seafarers’ Earnings Deduction.</p><p> </p><p>The Government keeps all taxes under review as part of its annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116459 question first answered 23/11/2020 14:47:37 answering member 3991 label Biography information for Jesse Norman
tabling member	3973 label Biography information for Grahame Morris

1252662

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Test and Trace Support Payment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether the Test and Trace Support Payment is liable to income tax; and if he will make a statement.
tabling member constituency	Garston and Halewood
tabling member printed	Maria Eagle
uin	116404
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Test and Trace Support Payment scheme in England and equivalent support schemes in the Devolved Administrations are linked to employment, and the legislative default is that these payments are liable to income tax. This is in line with the tax treatment of other COVID-19 support payments.</p><p> </p><p>HM Revenue and Customs will use existing powers to gather data from local authorities on the payments made through this scheme. This information will be used to adjust the tax codes through the employer’s PAYE scheme for employees receiving Test and Trace Support Payments.</p><p> </p><p>Such payments are normally liable to National Insurance Contributions (NICs), but the UK Government has granted a NICs exemption in England to reduce the administrative burden on the local authorities making the Test and Trace Support Payments and employers.</p><p> </p><p>The UK Government is working with the Devolved Administrations to extend this NICs exemption to their equivalent schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116405 question first answered 23/11/2020 14:51:01 answering member 3991 label Biography information for Jesse Norman
tabling member	483 label Biography information for Maria Eagle

1252663

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Test and Trace Support Payment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether people in receipt of the Test and Trace Support Payment will have a change applied to their PAYE code as a result of that payment having been made.
tabling member constituency	Garston and Halewood
tabling member printed	Maria Eagle
uin	116405
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Test and Trace Support Payment scheme in England and equivalent support schemes in the Devolved Administrations are linked to employment, and the legislative default is that these payments are liable to income tax. This is in line with the tax treatment of other COVID-19 support payments.</p><p> </p><p>HM Revenue and Customs will use existing powers to gather data from local authorities on the payments made through this scheme. This information will be used to adjust the tax codes through the employer’s PAYE scheme for employees receiving Test and Trace Support Payments.</p><p> </p><p>Such payments are normally liable to National Insurance Contributions (NICs), but the UK Government has granted a NICs exemption in England to reduce the administrative burden on the local authorities making the Test and Trace Support Payments and employers.</p><p> </p><p>The UK Government is working with the Devolved Administrations to extend this NICs exemption to their equivalent schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 116404 question first answered 23/11/2020 14:51:01 answering member 3991 label Biography information for Jesse Norman
tabling member	483 label Biography information for Maria Eagle

1252668

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Personal Care Services: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will extend the VAT reduction for the hospitality sector until March 2021 to hair, beauty, spa and wellness services.
tabling member constituency	Swansea East
tabling member printed	Carolyn Harris
uin	116575
answer	answer is ministerial correction date of answer 25/11/2020 answer text <p>The temporary reduced rate of VAT was introduced on 15 July in order to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, and will run until 31 March 2021. This relief comes at a significant cost to the Exchequer, and there are currently no plans to extend the scope to include other sectors.</p><p> </p><p>The Government has announced a significant support package to help businesses through the winter months, which includes an extension of the Coronavirus Job Retention Scheme, an extension of the Self-Employment Income Support Scheme grant, and an extension of the application window for the Government-backed loan schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/11/2020 16:50:30 answering member 3991 label Biography information for Jesse Norman
tabling member	4480 label Biography information for Carolyn Harris

1252691

registered interest
date	17/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 16 November 2020 to Question 113535, how many breweries in Easington constituency have indicated their support for the changes to Small Brewers Relief.
tabling member constituency	Easington
tabling member printed	Grahame Morris
uin	116461
answer	answer is ministerial correction date of answer 23/11/2020 answer text <p>The Government has not categorised comments by brewers on the proposed changes to Small Brewers Relief by constituency.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 23/11/2020 10:03:37 answering member 4597 label Biography information for Kemi Badenoch
tabling member	3973 label Biography information for Grahame Morris