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713388

registered interest
date	23/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Tourism: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, pursuant to his oral contribution of 28 February 2017, Official Report, column 157, whether the £10 billion includes catering services; and what the corresponding figure would be for reduced VAT receipts directly attributable to accommodation and visitor attractions if VAT were reduced to five per cent on those items.
tabling member constituency	Waveney
tabling member printed	Peter Aldous
uin	68888
answer	answer is ministerial correction date of answer 28/03/2017 answer text <p>The £10 billion annual cost of reducing VAT to five per cent on tourism covers accommodation, visitor attractions and restaurants. The cost of reducing VAT to five per cent on accommodation and visitor attractions alone is estimated at £3.1 billion annually.</p><p> </p><p>The Government has carefully considered the evidence for applying a five per cent reduced rate of VAT on accommodation and visitor attractions and believes that the costs of doing so outweigh the benefits.</p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 68891 question first answered 28/03/2017 16:00:56 answering member 3918 label Biography information for Jane Ellison
tabling member	4069 label Biography information for Peter Aldous

713389

registered interest
date	23/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Tourism: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the net fiscal effect of reducing VAT on accommodation and visitor attractions to five per cent taking into account of a potential increase in competitiveness and economic activity.
tabling member constituency	Waveney
tabling member printed	Peter Aldous
uin	68891
answer	answer is ministerial correction date of answer 28/03/2017 answer text <p>The £10 billion annual cost of reducing VAT to five per cent on tourism covers accommodation, visitor attractions and restaurants. The cost of reducing VAT to five per cent on accommodation and visitor attractions alone is estimated at £3.1 billion annually.</p><p> </p><p>The Government has carefully considered the evidence for applying a five per cent reduced rate of VAT on accommodation and visitor attractions and believes that the costs of doing so outweigh the benefits.</p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 68888 question first answered 28/03/2017 16:00:56 answering member 3918 label Biography information for Jane Ellison
tabling member	4069 label Biography information for Peter Aldous

713390

registered interest
date	23/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Budget March 2017
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 46 of the Budget 2016, whether that measure has been incorporated in the Spring Budget 2017 document as line p in table 2.2 of that document.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	68819
answer	answer is ministerial correction date of answer 29/03/2017 answer text <p>The measure in line 46 of Table 2.1 in the Budget 2016 document entitled <em>“Value Added Tax: tackling overseas trader evasion</em>” has not been incorporated in the Spring Budget 2017 document as line ‘p’ in Table 2.2 of Spring Budget 2017 which is entitled “<em>Offshore Tax: close loopholes and improve reporting</em>”. These are two different measures.</p><p> </p><p>The measure in line 46 of Table 2.1 in the Budget 2016 document has been re-costed and is presented in line ‘as’ of Table 2.2 in the Spring Budget 2017 with the same title as when the measure was originally announced (“<em>Value Added Tax: tackling overseas trader evasion”</em>).</p> answering member constituency Battersea answering member printed Jane Ellison question first answered 29/03/2017 13:45:26 answering member 3918 label Biography information for Jane Ellison
tabling member	4470 label Biography information for Alan Brown

713391

registered interest
date	23/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Tax Yields
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 40 of the Budget 2016, and line v of table 2.2 of the Spring Budget 2017, for what reasons the predicted increase in tax under that measure has decreased from £265 million in the Budget 2016 document to £20 million in the Spring Budget 2017 document for 2017-18; and if he will make a statement.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	68820
answer	answer is ministerial correction date of answer 29/03/2017 answer text <p>Table 2.1, line 40 of the Budget 2016 and line v of table 2.2 of the Spring Budget 2017 relate to different policy measures. The relevant entry in table 2.2 of the Spring Budget 2017 is line aq. This differs from the entry in Table 2.1 of the Budget 2016 as a result of improvements to the methodology used to estimate the Exchequer impact of the measure. This change was certified by the Office for Budget Responsibility.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison question first answered 29/03/2017 13:42:07 answering member 3918 label Biography information for Jane Ellison
tabling member	4470 label Biography information for Alan Brown

713392

registered interest
date	23/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 23 of the Budget 2016, how much additional corporation tax was raised in 2016-17 under that measure; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	68821
answer	answer is ministerial correction date of answer 29/03/2017 answer text <p>The period of account for 2016-17 closes on 31 March for Corporation Tax payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months.</p><p> </p><p>Budget 2017 projections of 2017-18 tax receipts factor in tax receipts to date for 2016-17, operational information, OBR certified costings and any changes to the OBR’s economic growth projections.</p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 68822 68823 question first answered 29/03/2017 13:49:34 answering member 3918 label Biography information for Jane Ellison
tabling member	4470 label Biography information for Alan Brown

713393

registered interest
date	23/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 20 of the Budget 2016, how much additional corporation tax was raised in 2016-17 from withholding tax on royalties; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	68822
answer	answer is ministerial correction date of answer 29/03/2017 answer text <p>The period of account for 2016-17 closes on 31 March for Corporation Tax payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months.</p><p> </p><p>Budget 2017 projections of 2017-18 tax receipts factor in tax receipts to date for 2016-17, operational information, OBR certified costings and any changes to the OBR’s economic growth projections.</p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 68821 68823 question first answered 29/03/2017 13:49:34 answering member 3918 label Biography information for Jane Ellison
tabling member	4470 label Biography information for Alan Brown

713394

registered interest
date	23/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 21 of the Budget 2016, how much additional corporation tax was raised in 2016-17 under that measure; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	68823
answer	answer is ministerial correction date of answer 29/03/2017 answer text <p>The period of account for 2016-17 closes on 31 March for Corporation Tax payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months.</p><p> </p><p>Budget 2017 projections of 2017-18 tax receipts factor in tax receipts to date for 2016-17, operational information, OBR certified costings and any changes to the OBR’s economic growth projections.</p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 68821 68822 question first answered 29/03/2017 13:49:34 answering member 3918 label Biography information for Jane Ellison
tabling member	4470 label Biography information for Alan Brown

713395

registered interest
date	23/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to table 2.2, line j of the Budget 2016, how much additional corporation tax was raised in 2016-17 from retaining the diesel supplement for company car tax until 2021; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	68824
answer	answer is ministerial correction date of answer 29/03/2017 answer text <p>Company car tax revenues do not affect corporation tax.</p><p> </p><p>The Office of Budget Responsibility has included the following scorecards in its Policy Measures database for the retention of the diesel supplement until 2021: <a href="http://budgetresponsibility.org.uk/download/policy-measures-database/" target="_blank">http://budgetresponsibility.org.uk/download/policy-measures-database/</a></p><p> </p><table><tbody><tr><td><p> </p></td><td><p>2015-16</p></td><td><p>2016-17</p></td><td><p>2017-18</p></td><td><p>2018-19</p></td><td><p>2019-20</p></td><td><p>2020-21</p></td><td><p>2021-22</p></td></tr><tr><td><p>Income Tax</p></td><td><p>0</p></td><td><p>+200</p></td><td><p>+200</p></td><td><p>+200</p></td><td><p>+195</p></td><td><p>+195</p></td><td><p>+203</p></td></tr><tr><td><p>NICs</p></td><td><p>0</p></td><td><p>+80</p></td><td><p>+75</p></td><td><p>+75</p></td><td><p>+70</p></td><td><p>+70</p></td><td><p>+73</p></td></tr></tbody></table> answering member constituency Battersea answering member printed Jane Ellison question first answered 29/03/2017 13:46:51 answering member 3918 label Biography information for Jane Ellison
tabling member	4470 label Biography information for Alan Brown

713396

registered interest
date	23/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Stamp Duty Land Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to table 2.2, line d of the Budget 2016, how much additional stamp duty was raised in 2016-17 under that measure; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	68825
answer	answer is ministerial correction date of answer 28/03/2017 answer text <p>An estimate of Stamp Duty Land Tax (SDLT) receipts from additional properties is published in the ‘Quarterly Stamp Duty Statistics’ publication:</p><p> </p><p><a href="https://www.gov.uk/government/statistics/quarterly-stamp-duty-statistics" target="_blank">https://www.gov.uk/government/statistics/quarterly-stamp-duty-statistics</a></p><p> </p><p>Forecast revenues for the higher rate of SDLT on additional properties for 2017-2018 at Budget 2017 were published by the Office of Budget Responsibility in Table 2.6 of the Economic and Fiscal Outlook – supplementary fiscal tables:</p><p> </p><p><a href="http://budgetresponsibility.org.uk/download/march-2017-economic-and-fiscal-outlook-supplementary-fiscal-tables-receipts-and-other/" target="_blank">http://budgetresponsibility.org.uk/download/march-2017-economic-and-fiscal-outlook-supplementary-fiscal-tables-receipts-and-other/</a></p><p> </p><p>Information on the amount raised on the exemption measure (table 2.1, line 44 of Budget 2016) is not available. We have not produced an update to the estimated 2017-18 tax level. This will form a part of our overall forecast revenues for the higher rate of SDLT on additional properties.</p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 68831 question first answered 28/03/2017 16:38:32 answering member 3918 label Biography information for Jane Ellison
tabling member	4470 label Biography information for Alan Brown

713397

registered interest
date	23/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 47 of the Budget 2016, how much additional VAT was raised in 2016-17 under that measure; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	68830
answer	answer is ministerial correction date of answer 28/03/2017 answer text <p>The period of account for 2016-17 closes on 31 March for Corporation Tax and VAT payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months.</p><p>The estimated tax revenue impacts in 2017-18 for these measures were not changed at Budget 2017 from those previously published.</p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 68833 68834 question first answered 28/03/2017 16:45:10 answering member 3918 label Biography information for Jane Ellison
tabling member	4470 label Biography information for Alan Brown