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1313839

	registered interest
	date	12/05/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sanitary Products: VAT
	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 potential merits of including reusable and environmentally sustainable menstrual products in sanitary products that are supplied at the zero rate of VAT.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	884
	answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and also includes reusable and environmentally sustainable menstrual products, such as keepers.</p><p> </p><p>The relief specifically excludes articles of clothing. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 11:51:52 answering member 3991 label Biography information for Jesse Norman
	tabling member	4786 label Biography information for Zarah Sultana

1316887

	registered interest
	date	20/05/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Social Services: Finance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he is taking to ensure that the next Comprehensive Spending Review delivers sustainable funding to adult social care.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	4720
	answer	answer is ministerial correction date of answer 25/05/2021 answer text <p>At SR20, we announced we are providing councils with access to over £1bn to fund social care this year. This includes £300m of new grant funding for social care, on top of the £1bn Social Care grant announced last financial year which is being maintained in line with the government’s manifesto commitment. This will support local authorities to maintain care services while keeping up with rising demand and recovering from the impact of COVID-19.</p><p>Decisions on Local Government spending beyond 2021-22 will be taken as part of the next Spending Review. Further details about the Spending Review will be set out in due course.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay question first answered 25/05/2021 06:54:54 answering member 4095 label Biography information for Steve Barclay
	tabling member	4786 label Biography information for Zarah Sultana

1680945

	registered interest
	date	09/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Research: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will take steps to reduce the (a) time taken and (b) administrative burden for small- and medium-sized businesses to make research and development tax credit claims.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	8856
	answer	answer is ministerial correction date of answer 15/01/2024 answer text <p>At Spring Budget 2023 the Government announced a new permanent rate of relief for the most R&amp;D intensive loss-making small and medium sized enterprises (SMEs). The Government also announced at Autumn Statement 2023 the merging of the current SME and RDEC (Research and Development Expenditure Credit) tax relief schemes from April 2024, simplifying the system and providing greater support for UK companies to drive innovation. Changes were also made reducing the intensity threshold in the R&amp;D intensives scheme from April 2024, allowing around 5,000 extra SMEs to qualify for an enhanced rate of relief.</p><p> </p><p>From 8<sup>th</sup> August 2023 it became mandatory to provide detailed information upfront before submitting an R&amp;D claim, supporting claimants in getting their tax right and reducing the need for HMRC to ask for further information to check claims.</p><p> </p><p>HMRC also continues to promote the Advanced Assurance scheme to eligible SMEs (eligibility includes companies with a turnover of below £2 million and less than 50 employees) applying for R&amp;D tax relief for the first time, to give certainty and assure compliance with the R&amp;D tax regime.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 15/01/2024 16:28:24 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4786 label Biography information for Zarah Sultana

1300694

	registered interest
	date	09/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Financial Institutions: Disclosure of Information
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps his Department has taken to ensure that banks, building societies and other financial institutions report accurate financial data to HMRC; and what redress is available in the event of financial institutions’ non-compliance.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	165686
	answer	answer is ministerial correction date of answer 17/03/2021 answer text <p>Banks, building societies and other financial institutions are required to provide a variety of information returns to HM Revenue and Customs (HMRC) on an accurate and timely basis. They are subject to HMRC’s usual compliance processes and if the information provided is late or found to be inaccurate following a compliance check, the taxpayer may be subject to penalties.</p><p> </p><p>The UK’s largest businesses, which includes many financial institutions, are subject to an enhanced risk review, as part of HMRC’s Business Risk Review process.</p><p> </p><p>In addition to this, over 98% of banks and building societies are signatories to the Code of Practice on Taxation for Banks. Their commitments under the Code include complying with their tax obligations, which include providing accurate information to HMRC, as well as maintaining a transparent relationship with HMRC. If a signatory is found to be in breach of these commitments, HMRC are able to disclose this, naming the bank in their annual report on the Code.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/03/2021 13:52:45 answering member 3991 label Biography information for Jesse Norman
	tabling member	4786 label Biography information for Zarah Sultana

1307211

	registered interest
	date	12/04/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Bank Services: Sudan
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the Government's guidance is to UK-based banks on allowing money transfers to Sudan-based bank accounts.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	179605
	answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>HM Treasury is responsible for the Money Laundering Regulations, which set out the high-level requirements on regulated firms to combat money laundering and ensure that key professionals verify their customers’ identities.</p><p>The Regulations are not prescriptive in setting out how firms should carry out customer due diligence and instead require firms to take a proportionate approach commensurate with their assessment of the risk. Each firm will therefore have their own policies on identification and customer due diligence, including on when additional, more comprehensive checks should be undertaken.</p><p>Specific guidance on how banks should conduct customer due diligence is published by the Joint Money Laundering Steering Group. This includes guidance on assessing the money laundering and terrorist financing risk associated with individual countries.</p> answering member constituency Salisbury answering member printed John Glen question first answered 19/04/2021 08:54:26 answering member 4051 label Biography information for John Glen
	tabling member	4786 label Biography information for Zarah Sultana

1682196

	registered interest
	date	15/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Theatre: Corporation 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 potential impact of the Government’s draft legislative changes to part 15C of the Corporation Tax Act 2009 on (a) jobs and (b) new productions in the theatre sector; and if he will meet UK Theatre and the Society of London Theatre to discuss those changes.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	9669
	answer	answer is ministerial correction date of answer 18/01/2024 answer text <p>HMRC has published two information notes on Administrative changes to the creative industry tax reliefs and, Clarifications of the rules for cultural tax reliefs. These notes include impacts of the changes and can be found here: <a href="https://www.gov.uk/government/publications/creative-industry-tax-reliefs-administrative-changes/administrative-changes-to-the-creative-industry-tax-reliefs" target="_blank">Administrative changes to the creative industry tax reliefs - GOV.UK (www.gov.uk)</a> and <a href="https://www.gov.uk/government/publications/clarifications-of-the-rules-for-cultural-tax-reliefs" target="_blank">Clarifications of the rules for cultural tax reliefs - GOV.UK (www.gov.uk)</a></p><p> </p><p>Officials held a meeting with Society of London Theatre to discuss the theatre tax relief draft legislative changes on 23 November 2023.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 18/01/2024 16:48:56 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4786 label Biography information for Zarah Sultana

1663839

	registered interest
	date	13/10/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-assessment: Fines
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the effectiveness of the level of fines issued by HMRC for the late submission of self-assessment tax returns for self-employed people who have not earned above the threshold for paying tax.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	201692
	answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>HMRC issues Self Assessment (SA) tax returns to customers when the information they hold suggests that the customer meets the published criteria for completing one. HMRC often cannot determine someone’s tax liability until they have sent in a tax return, therefore they need the return to establish whether there is tax due or not.​​ Late filing and payment penalties are charged to encourage customers to file on time, but HMRC can cancel a customer’s late filing penalty if the customer has a reasonable excuse. Customers can also ask HMRC to remove them from the SA process for future years if they no longer meet the criteria.​</p><p> </p><p>From October 2011 the penalty legislation changed, from this point the capping of penalties was no longer factored into the calculation and any fixed penalty applied remained at the full amount regardless of liability. Although no change to the current penalty regime has been announced, Penalty Reform within Making Tax Digital will change the way HMRC calculates penalties for late Submission and late payment of tax. The new legislation will factor in the Liability amount, Filing frequency and length of time outstanding within its penalty calculations.</p><p> </p><p>In reforming late payment and late filing penalties HMRC’s aim is to encourage those who persistently default to comply with their tax obligations rather than penalise those who make occasional errors.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 200538 question first answered 18/10/2023 14:20:24 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4786 label Biography information for Zarah Sultana

1271854

	registered interest
	date	16/12/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Eat Out to Help Out Scheme
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many restaurants registered for the Eat Out to Help Out Scheme; how many meals were claimed through that scheme; and how much was claimed in each (i) Local Authority District, (ii) parliamentary constituency and (iii) Middle Layer Super Output Area in each week when that scheme was operational.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	130852
	answer	answer is ministerial correction date of answer 11/01/2021 answer text <p>HMRC published official statistics on the Eat Out to Help Out scheme on 25 November. Local area statistics covering local authority district and parliamentary constituencies will be published at a later date. The requested information cannot be provided by middle layer super output area due to the risk of identifying individual taxpayers.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/01/2021 14:54:43 answering member 3991 label Biography information for Jesse Norman
	tabling member	4786 label Biography information for Zarah Sultana

1462942

	registered interest
	date	16/05/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Charging Points: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the (a) potential impact of the higher rate of VAT charged on public electric vehicle charging compared with home charging on the uptake of electric vehicles and (b) potential distributional impact of that differential on households by income bracket.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	2301
	answer	answer is ministerial correction date of answer 19/05/2022 answer text <p>In order to keep costs down for families, the supply of electricity for domestic use, including charging an electric vehicle (EV) at home, attracts the 5 per cent reduced rate of VAT. However, electricity supplied at EV charging points in public places is subject to the 20 per cent standard rate of VAT.</p><p> </p><p>The Government has not specifically introduced a reduced rate for charging EVs at home. However, the practical challenges of differentiating between the electricity used at home for general domestic purposes and electricity used to charge EVs currently mean that the reduced rate is effectively being applied to EV charging at home.</p><p> </p><p>Harmonising the rate of VAT on electricity for public and domestic charging points for electric vehicles would require the Government to expand the existing VAT relief on electricity for domestic use (that is also used to charge EVs at home) to electricity for use at public EV charge points, and this would come at a cost.</p><p> </p><p>VAT makes a significant contribution towards the public finances, raising around £130 billion in 2019-20, and helps fund the Government's priorities including the NHS, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing, or increased taxation elsewhere.</p><p> </p><p>The Government is committed to supporting the transition to zero emission vehicles to help the UK meet its net-zero obligations. The Government has committed £2.5 billion since 2020 to support the transition to zero emission vehicles, which funds targeted vehicle grants and the rollout of charging infrastructure.</p><p> </p><p>There are currently no plans to change the VAT treatment of electricity supplied at public EV charge points. However, the Government keeps all taxes under review, and carefully considers behavioural effects and distributional impacts when making decisions on tax policy.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 19/05/2022 14:31:51 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4786 label Biography information for Zarah Sultana

1351067

	registered interest
	date	18/08/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Food: VAT
	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 introducing a permanent lower level of VAT for all food and beverages sold in pubs to support the pubs and brewery sector.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	41325
	answer	answer is ministerial correction date of answer 10/09/2021 answer text <p>In order to support the cash flow and viability of around 150,000 businesses and to protect over 2.4 million jobs, the Government has applied a temporary reduced rate of VAT (5 per cent) to goods and services supplied by the tourism and hospitality sectors, which will now end on 30 September 2021. On 1 October 2021, a new reduced rate of 12.5 per cent will be introduced for these goods and services to help affected businesses manage the transition back to the standard rate. The new rate will end on 31 March 2022.</p><p> </p><p>The Government has been clear that the reduced rate of VAT is a temporary measure. It is right that, as restrictions are lifted and demand for goods and services in the tourism and hospitality sectors increases, this relief is reduced and eventually removed in order to rebuild and strengthen the public finances. This policy will cost the Exchequer over £7 billion and, while the Government keeps all taxes under review, there are no plans to make the reduced rate of VAT permanent.</p><p> </p><p>VAT raised around £130 billion in 2019/20 and helps to fund key spending priorities. Any reduction in tax paid is a reduction in the money available to support important public services, including the NHS and policing. While all taxes are kept under review, any decision to grant new permanent VAT reliefs would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 37517 37518 question first answered 10/09/2021 13:26:30 answering member 3991 label Biography information for Jesse Norman
	tabling member	4786 label Biography information for Zarah Sultana