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1300182

	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	Packaging: 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 potential merits of publishing an exhaustive list of the items to be included in the Plastic Packaging Tax that will take effect from April 2022.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	164650
	answer	answer is ministerial correction date of answer 16/03/2021 answer text <p>The Government is currently in the early stages of implementing the tax via the primary legislation, which by its nature, only provides relatively high-level definitions as a foundation for the tax. As the Government moves to the next stage of implementing the tax, it will work with industry to develop regulations and guidance to provide clarity on how businesses determine the types of product that will be taxable.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 16/03/2021 16:42:04 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4786 label Biography information for Zarah Sultana

1300184

	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	Corporation Tax: Coronavirus
	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 increasing corporation tax now for those companies with a higher profit margin during the covid-19 outbreak.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	164652
	answer	answer is ministerial correction date of answer 16/03/2021 answer text <p>It is right that businesses share in the burden of restoring the public finances to a sustainable footing; that is why the Government announced an increase in the rate of Corporation Tax at Budget. The rate increase will not come into force until April 2023, by which time GDP is forecast to have recovered to its pre-pandemic level.</p><p> </p><p>Companies that have made profits during the pandemic have continued to pay Corporation Tax on those profits as normal. Corporation Tax is charged in line with the level of a company’s profits, so more profitable companies will have contributed more.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/03/2021 13:20:51 answering member 3991 label Biography information for Jesse Norman
	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

1307046

	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	Self-employed: Coronavirus
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he has taken to support self-employed people who have had no financial income for the duration of the covid-19 restrictions and lockdowns who are ineligible for support through universal credit or the Self-Employment Income Support Scheme.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	uin	179603
	answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>The Self-Employment Income Support Scheme (SEISS) has provided and will continue to provide generous support to self-employed people who meet the eligibility criteria. The Government will have spent over £33 billion supporting those in self-employment through the SEISS, making it one of the most generous self-employment income COVID support schemes in the world.</p><p> </p><p>The Government is bringing more people into the scheme: changes to the fourth grant mean that over 600,000 people previously ineligible for SEISS may now be eligible, including those newly self-employed in 2019-20. This brings the total number of people who could be eligible to 3.7m.</p><p> </p><p>The Government recognises that some of the rules, criteria and conditions vital to ensuring that the SEISS works for the vast majority mean that some people may not qualify.</p><p> </p><p>Those ineligible for the SEISS may still be eligible for other elements of the support available. The Government has decided to extend the suspension of the Universal Credit Minimum Income Floor for three months, to the end of July 2021, so that where self-employed claimants' earnings have fallen significantly, their Universal Credit award will have increased to reflect their lower earnings.</p><p> </p><p>New style Jobseeker’s Allowance is also available to individuals with sufficient National Insurance Contributions who now work under 16 hours a week on average, and does not assess household capital.</p><p>Self-employed people may also have access to other elements of support available, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:17:17 answering member 3991 label Biography information for Jesse Norman
	tabling member	4786 label Biography information for Zarah Sultana

1302620

	registered interest
	date	15/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working: Hampstead and Kilburn
	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 effect of IR35 changes on businesses in Hampstead and Kilburn constituency; and if he will make an assessment of the potential merits of delaying the implementation of IR35 changes until April 2022.
	tabling member constituency	Hampstead and Kilburn
	tabling member printed	Tulip Siddiq
	uin	168983
	answer	answer is ministerial correction date of answer 18/03/2021 answer text <p>The Tax Information and Impact Note (TIIN) published at Spring Budget 2021 sets out that the reform of the off-payroll working rules is expected to affect up to 60,000 medium and large enterprises, about 180,000 individuals working through their own companies, and approximately 20,000 agencies nationally. The TIIN can be found on GOV.UK: <a href="https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021" target="_blank">https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021</a>. No specific assessment has been made of the potential effect on businesses in Hampstead and Kilburn constituency.</p><p> </p><p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020.</p><p> </p><p>Further delay to the implementation of the reform would have very significant drawbacks. As well as the fiscal cost, it would prolong the fundamental unfairness of taxing two people differently for the same work. It would also extend the disparity between the private and voluntary sectors, and the public sector, where the reform has been in place since 2017.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/03/2021 11:59:45 answering member 3991 label Biography information for Jesse Norman
	tabling member	4518 label Biography information for Tulip Siddiq

1302661

	registered interest
	date	15/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Aviation: Finance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what funding has been allocated to the Airspace Modernisation programme in response to Budget 2021.
	tabling member constituency	Tonbridge and Malling
	tabling member printed	Tom Tugendhat
	uin	168969
	answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>The UK’s airspace is an essential part of our national transport infrastructure. The Government is therefore committed to modernising UK airspace, in order to deliver quicker, quieter and cleaner journeys and more capacity for the benefit of those who use and are affected by UK airspace.</p><p><strong> </strong></p><p>The Government has recently announced that it will be providing up to £5.5m to support airspace modernisation over 20-21 and 21-22, to ensure that this work continues, despite the challenges that Covid-19 has presented for the aviation sector.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 22/03/2021 14:17:03 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4462 label Biography information for Tom Tugendhat

1301407

	registered interest
	date	10/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Retail Trade: Internet
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the tax per transaction for retail purchases that are made (a) online and (b) offline.
	tabling member constituency	Westmorland and Lonsdale
	tabling member printed	Tim Farron
	uin	166364
	answer	answer is ministerial correction date of answer 18/03/2021 answer text <p>The Government published a Call for Evidence on 21 July, as part of its Fundamental Review of Business Rates, to gather views from stakeholders on all elements of the Business Rates system and a number of alternative taxes including an Online Sales Tax.</p><p> </p><p>One of the objectives of the Call for Evidence was to understand the impact of business rates on various sectors, including retailers.</p><p> </p><p>The Government is considering responses to the Business Rates Review and will respond in due course.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/03/2021 12:01:29 answering member 3991 label Biography information for Jesse Norman
	tabling member	1591 label Biography information for Tim Farron

1301408

	registered interest
	date	10/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Directors: Coronavirus Job Retention Scheme
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether directors of limited companies are eligible for the Coronavirus Job Retention Scheme.
	tabling member constituency	Westmorland and Lonsdale
	tabling member printed	Tim Farron
	uin	166365
	answer	answer is ministerial correction date of answer 18/03/2021 answer text <p>Directors who pay themselves a salary through a PAYE scheme are eligible for the Coronavirus Job Retention Scheme.</p><p> </p><p>For periods from 1 November 2020 to 30 April 2021, an employer can claim for employees employed on or before 30 October 2020. The employer must have also made a PAYE Real Time Information submission to HMRC between 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/03/2021 12:04:59 answering member 3991 label Biography information for Jesse Norman
	tabling member	1591 label Biography information for Tim Farron

1299870

	registered interest
	date	04/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Fly-tipping
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what assessment they have made of the impact of the landfill tax on the level of illegal waste disposals.
	tabling member printed	The Lord Bishop of St Albans
	uin	HL13932
	answer	answer is ministerial correction date of answer 17/03/2021 answer text <p>HM Revenue and Customs (HMRC) estimates the difference between expected revenues and the tax that is actually paid in the annual publication, <em>Measuring Tax Gaps.</em><em><sup><sup>[1]</sup></sup></em></p><p> </p><p><em>Measuring Tax Gaps 2020 edition </em>estimated the total Landfill Tax gap for 2018-19 at £275 million.</p><p> </p><p>As part of that total, HMRC estimates that £185.4 million of Landfill Tax was not paid in 2018-19 due to waste disposals at unauthorised waste sites.</p><p> </p><p>Landfill Tax is one of a range of government policies in the waste sector designed to discourage landfill and encourage more sustainable waste management. It is not possible to separate the impact of one policy on illegal disposals.</p><p> </p><p>[1] <a href="https://www.gov.uk/government/statistics/measuring-tax-gaps" target="_blank">Measuring tax gaps - GOV.UK</a></p><p> </p> answering member printed Lord Agnew of Oulton question first answered 17/03/2021 11:44:26 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	4308 label Biography information for The Lord Bishop of St Albans

1301280

	registered interest
	date	10/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Events Industry: Insurance
	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 merits of introducing a government-backed insurance scheme for festivals and events.
	tabling member constituency	Bristol West
	tabling member printed	Thangam Debbonaire
	uin	166478
	answer	answer is ministerial correction date of answer 16/03/2021 answer text <p>On 22nd February, the Prime Minister announced the Government’s roadmap to cautiously ease lockdown restrictions in England, including an ambition to lift restrictions on large events in Step 4, subject to the outcome of the Events Research Programme.</p><p> </p><p>Officials are considering the most appropriate way to support the events sector to safely reopen, informed by the findings of the research programme in the Spring.</p> answering member constituency Salisbury answering member printed John Glen question first answered 16/03/2021 11:15:23 answering member 4051 label Biography information for John Glen
	tabling member	4433 label Biography information for Thangam Debbonaire