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993599

registered interest
date	23/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much revenue was lost to the public purse as a result of the exemption for regulatory capital in section 259N(3)(b) Chapter 8 Part 6A Taxation (International and Other Provisions) Act 2010 in each year since the introduction of that exemption.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	182824
answer	answer is ministerial correction date of answer 26/10/2018 answer text <p>As a matter of corporation tax policy, with the aim of improving financial stability, the UK allows certain deductions for the costs of regulatory capital. The exemption referred to helps to ensure that the Hybrid and Other Mismatch Rules act in a way consistent with this policy. As such, there is no question of any tax revenue being “lost” as a result of the exemption.</p><p>It is not possible to provide details of the tax effect arising from the exemption for regulatory capital in section 259N(3)(b), Chapter 8, Part 6A of the Taxation (International and other Provisions) Act 2010.</p><p>The Hybrid and other mismatches regime came into force on 1 January 2017. The majority of corporation tax returns which will reflect the impact of these rules have not yet been received.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 26/10/2018 13:46:56 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

993600

registered interest
date	23/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax
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 money to be accrued to the public purse as a result of the single payment method outlined in the proposed amendments to Schedule 3ZB to the Tax Management Act 1970 contained in Clause 37 of the draft Finance Bill.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	182825
answer	answer is ministerial correction date of answer 26/10/2018 answer text <p>The level of revenue accrued to the public purse as a result of the single payment method outlined in the proposed amendments to Schedule 3ZB to the Tax Management Act 1970 is expected to be negligible. The UK already has comprehensive exit taxation rules, and the change is relatively minor and primarily of an administrative nature.</p><p> </p><p>More information can be found in the Tax Information and Impact Note published on 6 July 2018:</p><p> </p><p><a href="https://www.gov.uk/government/publications/changes-to-the-corporation-tax-exit-charges" target="_blank">https://www.gov.uk/government/publications/changes-to-the-corporation-tax-exit-charges</a></p><p> </p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 26/10/2018 13:49:18 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

993617

registered interest
date	23/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what comparative estimate his Department has made of the (a) volume of sales of and the (b) tax revenue generated from sanitary products (i) in the EU and (ii) outside the EU; and if he will make a statement.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	182835
answer	answer is ministerial correction date of answer 31/10/2018 answer text <p>No such estimate has been made.</p><p> </p><p>HMRC does not hold detailed information on the UK volume of sales or on the VAT on specific products as this information is not required on a VAT return.</p><p> </p><p>Information is not held on the volume of sales or tax revenues generated in other countries – whether inside or outside of the EU.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 31/10/2018 14:36:01 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

993619

registered interest
date	23/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Enterprises: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what time targets have been set for HMRC for advance approval of Social Investment Tax Relief.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	182836
answer	answer is ministerial correction date of answer 26/10/2018 answer text <p>Advance assurance applications for investments under the Social Investment Tax Relief (SITR) scheme are dealt with alongside advance assurance applications for investments under the Enterprise Investment Scheme (EIS), the Seed EIS (SEIS) and by Venture Capital Trusts, as well as statutory compliance statements under the SITR scheme, the EIS and SEIS.</p><p>There are no separate targets for responding to applications under the different schemes. HM Revenue and Customs (HMRC) aims to respond to over 80% of applications within 15 working days and 95% of applications within 40 working days. HMRC is currently responding to 88% of applications within 15 working days and 97% of applications within 40 working days.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 26/10/2018 13:48:35 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

993622

registered interest
date	23/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Enterprises: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the cost to the public purse has been of Social Investment Tax Relief in each year since 2013.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	182837
answer	answer is ministerial correction date of answer 26/10/2018 answer text <p>HMRC publishes annual statistics on funds raised through the Social Investment Tax Relief (SITR) scheme. The latest release is on GOV.UK at</p><p><a href="https://www.gov.uk/government/statistics/enterprise-investment-scheme-seed-enterprise-investment-scheme-and-social-investment-tax-relief-statistics-may-2018" target="_blank">https://www.gov.uk/government/statistics/enterprise-investment-scheme-seed-enterprise-investment-scheme-and-social-investment-tax-relief-statistics-may-2018</a></p><p> </p><p>From the introduction of SITR in 2014-15, up to 2016-17, the annual costs of the relief are estimated to have been less than £5 million per year. Data for 2017-18 onwards are not yet available.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 26/10/2018 13:47:40 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

993655

registered interest
date	23/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Public Sector: Pay
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what modelling the Treasury has undertaken of the potential economic effect (a) regionally and (b) nationally of regional pay for public sector workers.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	182847
answer	answer is ministerial correction date of answer 26/10/2018 answer text <p>HMT has not undertaken modelling to assess the economic effect of regional pay for public sector workers.</p><p> </p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 26/10/2018 11:08:01 answering member 4097 label Biography information for Elizabeth Truss
tabling member	4397 label Biography information for Peter Dowd

993691

registered interest
date	23/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to replace shipwork end-use relief after it expires in April 2019.
tabling member constituency	Waveney
tabling member printed	Peter Aldous
uin	182757
answer	answer is ministerial correction date of answer 31/10/2018 answer text Government recognises the importance of the oil and gas industry to the UK’s economy. Her Majesty’s Revenue & Customs (HMRC) is responsible for the operation of customs processes and reliefs, including End Use relief. The introduction of the Union Customs Code legislation in 2016 made some changes to how End Use relief operates. HMRC has given affected traders a transitional period, until 1 May 2019, to adjust their business processes to reflect these changes. HMRC is continuing to engage with affected sectors to explore the issues further. answering member constituency Central Devon answering member printed Mel Stride question first answered 31/10/2018 16:30:05 answering member 3935 label Biography information for Mel Stride
tabling member	4069 label Biography information for Peter Aldous

993701

registered interest
date	23/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Unemployment
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what fiscal steps his Department is taking to reduce unemployment in constituencies with high levels of unemployment.
tabling member constituency	Wolverhampton North East
tabling member printed	Emma Reynolds
uin	182762
answer	answer is ministerial correction date of answer 26/10/2018 answer text <p>Our economic plan, reducing the deficit whilst investing in infrastructure and supporting businesses to grow, has delivered growth in the economy, growth in employment and growth in wages. The unemployment rate currently stands at 4.0%, down from 8% in 2010 and the lowest rate since the 1970s. The jobs recovery has benefitted the whole of the UK, and more than 70% of the increase to employment since 2010 has been outside of London.</p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 26/10/2018 11:58:46 answering member 4097 label Biography information for Elizabeth Truss
tabling member	4077 label Biography information for Emma Reynolds

993760

registered interest
date	23/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Children: Day Care
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made for the number of children with disabilities that are in receipt of tax-free childcare.
tabling member constituency	Batley and Spen
tabling member printed	Tracy Brabin
uin	182877
answer	answer is ministerial correction date of answer 26/10/2018 answer text <p>There are currently 2,290 live Tax-Free Childcare accounts for disabled children.</p><p> </p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 26/10/2018 11:08:54 answering member 4097 label Biography information for Elizabeth Truss
tabling member	4588 label Biography information for Tracy Brabin

993778

registered interest
date	23/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Blockchain
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 feasibility of the use of Blockchain by HMRC after the UK leaves the EU.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	182766
answer	answer is ministerial correction date of answer 26/10/2018 answer text <p>HMRC has run a successful proof of concept that has demonstrated the potential benefits to the department of using Blockchain technology. HMRC continues to work internally and with other government departments to research whether and how those benefits might be realised.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 26/10/2018 13:49:56 answering member 3935 label Biography information for Mel Stride
tabling member	4124 label Biography information for Chi Onwurah