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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

1337964

	registered interest
	date	17/06/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Digital Technology: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he has made an assessment of the potential merits of increasing the Digital Services Tax from 2 per cent to 10 per cent to help rebuild the economy following Covid-19' and if he will make it his policy to implement that change.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	17862
	answer	answer is ministerial correction date of answer 24/06/2021 answer text <p>It is right that profitable companies share in the burden of restoring the public finances to a sustainable footing following the COVID-19 pandemic. In order to support this goal, the Chancellor announced at the Budget that Corporation Tax would increase to 25% from April 2023, raising over £45 billion over the next five years.</p><p> </p><p>The Government supports the G7 agreement on global tax reform that would lead to large digital businesses paying more tax here in the UK and UK HQ multinationals paying more tax on their global profits, helping to fund public services and level the playing field for UK firms.</p><p> </p><p>The DST is intended to serve as a temporary solution before a global digital tax solution is reached. It is the Government’s strong preference to secure a comprehensive global solution on digital tax and remove the DST once this is implemented.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/06/2021 14:15:12 answering member 3991 label Biography information for Jesse Norman
	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

1544884

	registered interest
	date	23/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Bank Services and Banking Hubs
	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 potential impact of the Financial Services and Markets Bill on (a) preventing the loss of local access to cash and banking services, (b) support for local communities to create banking hubs and (c) protecting free access to cash and in-person banking services.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	94876
	answer	answer is ministerial correction date of answer 28/11/2022 answer text <p>The way consumers and businesses make payments and interact with their banking continues to develop at pace, bringing significant benefits to those who choose to opt for the convenience, security, and speed of digital payments and banking.</p><p> </p><p>The government is currently taking legislation through Parliament as part of the Financial Services and Markets Bill to protect access to cash. The Bill will establish the Financial Conduct Authority (FCA) as the lead regulator for access to cash and provide it with appropriate powers to seek to ensure reasonable provision of withdrawal and deposit facilities. These powers will allow the FCA to take account of factors it considers appropriate, which could include cost for end users and accessibility.</p><p> </p><p>Following the government’s commitment to legislate, industry is working together to develop new initiatives to provide shared access to cash services. As a result, communities can request an assessment of access to cash in their area by LINK: <a href="https://www.link.co.uk/consumers/request-access-to-cash/" target="_blank">https://www.link.co.uk/consumers/request-access-to-cash/</a></p><p> </p><p>The government has welcomed industry’s commitments and, in recognition of these developments, the Bill grants HM Treasury powers to bring the operators of cash coordination arrangements under the FCA’s oversight.</p><p> </p><p>In terms of access to banking services, the government believes that all customers, wherever they live, should have appropriate access to banking services. However, decisions on opening and closing branches are a commercial issue for banks and building societies. The government does not intervene in these decisions or make direct assessments of these branch networks.</p><p> </p><p>Guidance from the FCA sets out its expectation of firms when they are taking decisions relating to the closure of their branches or free-to-use ATMs. Firms are expected to carefully consider the impact of planned branch closures on the everyday banking and cash access needs of their customers and possible alternative access arrangements. This ensures that the implementation of closure decisions is undertaken in a way that treats customers fairly. The FCA expects firms to exercise particular care with vulnerable customers, such as those who are elderly or disabled, and the guidance has recently been strengthened to enhance protections for consumers that rely on branch services.</p><p> </p><p>Alternative options for access can be via telephone banking, through digital means such as mobile or online banking, and the Post Office. Furthermore, industry has committed to new shared bank hubs in 27 locations across the UK to date, in addition to two existing pilot sites. These hubs provide basic banking services, including cash withdrawals and deposits, and a dedicated space where community bankers from participating banks can meet customers of that bank.</p> answering member constituency Arundel and South Downs answering member printed Andrew Griffith question first answered 28/11/2022 13:37:22 answering member 4874 label Biography information for Andrew Griffith
	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

1330613

	registered interest
	date	08/06/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Health Services: Private Sector
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 26 April 2021 to Question 182103 on Health Services: Private Sector, if he will publish the rationale for his decision to make covid-19 financial support, such as business rates discounts and grants, available to betting shops but not some dental practices.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	12316
	answer	answer is ministerial correction date of answer 14/06/2021 answer text <p>The Government has provided enhanced support to the retail, hospitality and leisure sectors through business rates relief given the direct and acute impacts of the COVID-19 pandemic on those sectors.</p><p> </p><p>The Government has targeted COVID-19 business grant schemes, including Restart Grants, at businesses that have been mandated to close, many of whom are facing high fixed property related costs. This was on the basis that these businesses are less likely to have sufficient cash reserves to meet their costs. These businesses have also continued to be hardest hit by social restrictions and social distancing over the last few months, and therefore have a reduced ability to generate revenue to cover their costs.</p><p> </p><p>A range of further measures to support all businesses, including dental practices, have also been made available, such as the extension of the furlough scheme, Recovery Loan Schemes, and enhanced Time to Pay for Taxes.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 14/06/2021 13:01:20 answering member 4597 label Biography information for Kemi Badenoch
	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

1359706

	registered interest
	date	15/10/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Coronavirus Job Retention Scheme: Aviation
	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 extending the Coronavirus Job Retention Scheme for the aviation industry beyond September 2021.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	57395
	answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The Coronavirus Job Retention Scheme (CJRS) was designed as a temporary economy-wide measure to support businesses while widespread restrictions were in place. After running for nineteen months, the scheme closed on 30 September 2021. To date, it has succeeded in supporting 11.7 million jobs across the UK, with employer claims totalling £69.3 billion.</p><p> </p><p>As the economy has reopened, the jobs market has recovered, vacancies are at record highs and the success of the Government’s vaccine programme has allowed us to lift almost all restrictions. That is why it is right that the Government continues to wind down its temporary pandemic support, while continuing to support businesses to invest in the recovery and supporting people into new jobs.</p><p> </p><p>The Government recognises the challenging circumstances the aviation industry has faced as a result of Covid-19. The aviation and aerospace sectors are being supported with over £12 billion that has been made available through loan guarantees, support for exporters, the Bank of England’s Covid Corporate Financing Facility (CCFF), and grants for research and development.</p><p> </p><p>Thanks to the rollout of the UK's vaccination programme, the Government has been able to relax the rules on our international travel programme. A new system for a safe and sustainable return to travel has been set out, which separates countries into a red list and the rest of the world. On Monday 11 October 2021, England's red list was reduced to just seven countries, with 47 countries coming off the red list.</p><p> </p><p>From 24 October 2021, fully vaccinated passengers with an authorised vaccine and most under 18s arriving in England from countries not on the red list can take a cheaper lateral flow test, instead of a PCR test, on or before Day 2 of their arrival into the UK. They will not need to self-isolate or take a pre-departure or day eight test.</p><p> </p><p>Eligible travellers vaccinated in over 100 countries and territories including Brazil, Ghana, Hong Kong, India, Pakistan, South Africa and Turkey, will not need to self-isolate, nor complete pre-departure testing and day eight testing requirements on arrival to the UK from non-red list countries and territories, like UK vaccinated adults. Anyone who tests positive will need to take a confirmatory PCR test which can be genomically sequenced to help identify new variants.</p><p> </p><p>The Government is focused on fully reopening international travel as soon as it is safe to do so and will further review England's international travel policy in the new year.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 20/10/2021 13:37:31 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4786 label Biography information for Zarah Sultana

1300142

	registered interest
	date	08/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Protective Clothing: VAT Zero Rating
	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 extending the VAT exemption on personal protective equipment available for (a) funeral homes and (b) other businesses.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	164644
	answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>The temporary zero rate was an extraordinary measure introduced to help affected sectors such as hospitals and care homes during the initial acute period of the COVID-19 crisis, when global supply of PPE did not meet demand and PPE was procured directly from the open market.</p><p> </p><p>Companies in the funeral sector source their own PPE through their normal supply routes. In extreme circumstances, there is provision for them to approach their Local Resilience Forum (LRF) or local authority, where the LRF has stood down, to discuss access to an emergency supply. Given this, there are no plans to review the VAT treatment of PPE.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/03/2021 12:47:18 answering member 3991 label Biography information for Jesse Norman
	tabling member	4786 label Biography information for Zarah Sultana

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