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1228872

	registered interest
	date	28/08/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Business: Government Assistance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what criteria his Department uses to ensure (a) industries and (b) projects selected for funding from the Government's post-covid stimulus packages are aligned with the (i) UK’s net zero emissions target and (ii) UN’s sustainable development goals.
	tabling member constituency	Argyll and Bute
	tabling member printed	Brendan O'Hara
	uin	81963
	answer	answer is ministerial correction date of answer 04/09/2020 answer text <p>The Coronavirus is the biggest threat this country has faced in decades. We will assess the impacts of potential interventions against their contribution to our environmental goals, including our climate change and air quality targets. The Government continues to work towards achieving the long-term changes in our economy that are necessary to achieve net zero by 2050. The Treasury is conducting a review into how the transition over the next 30 years will be funded and where the costs will fall. This will include principles to guide decision-making.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 04/09/2020 13:53:35 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4371 label Biography information for Brendan O'Hara

1284703

	registered interest
	date	08/02/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	UK Trade with EU: Scotland
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the Barnett consequentials will be for Scotland from the five annual instalments under Article 145 UK-EU trade deal.
	tabling member constituency	Argyll and Bute
	tabling member printed	Brendan O'Hara
	uin	150826
	answer	answer is ministerial correction date of answer 11/02/2021 answer text <p>Under Article 145 of the UK-EU trade deal, the EU will make five payments to the UK in relation to the net assets of the European Coal and Steel Community.</p><p> </p><p>As set out in the Statement of Funding Policy, the Barnett formula applies to changes in UK Government spending rather than to changes in UK Government revenue.</p><p> </p><p>Scotland will benefit from future UK Government spending funded by these revenues, either through the Barnett formula or through UK-wide schemes.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay question first answered 11/02/2021 12:02:00 answering member 4095 label Biography information for Steve Barclay
	tabling member	4371 label Biography information for Brendan O'Hara

1316249

	registered interest
	date	19/05/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Whisky: Excise Duties
	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 effect of a differential duty rate on administration costs for (a) producers and (b) retailers of Scotch whisky.
	tabling member constituency	Argyll and Bute
	tabling member printed	Brendan O'Hara
	uin	3890
	answer	answer is ministerial correction date of answer 24/05/2021 answer text <p>The Treasury is considering the merits of differentiating products based on the place of retail as part of its alcohol duty review. Officials are working closely with HMRC to assess the practical implications of potential options and the Treasury will provide further updates in due course.</p><p> </p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 3891 question first answered 24/05/2021 13:55:32 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4371 label Biography information for Brendan O'Hara

1316250

	registered interest
	date	19/05/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Alcoholic Drinks: Excise Duties
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to his Department's Alcohol Duty Review citation of concerns that a differential duty rate could increase levels of fraud, what effect those concerns have had on his assessment of the potential merits of introducing a differential duty rate.
	tabling member constituency	Argyll and Bute
	tabling member printed	Brendan O'Hara
	uin	3891
	answer	answer is ministerial correction date of answer 24/05/2021 answer text <p>The Treasury is considering the merits of differentiating products based on the place of retail as part of its alcohol duty review. Officials are working closely with HMRC to assess the practical implications of potential options and the Treasury will provide further updates in due course.</p><p> </p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 3890 question first answered 24/05/2021 13:55:32 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4371 label Biography information for Brendan O'Hara

1332262

	registered interest
	date	11/06/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Shipping: Assets
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what discussions his Department has had with relevant stakeholders on changing the classification of long-term assets in the maritime sector.
	tabling member constituency	Argyll and Bute
	tabling member printed	Brendan O'Hara
	uin	14164
	answer	answer is ministerial correction date of answer 16/06/2021 answer text <p>Treasury officials are in regular contact with HMRC colleagues.</p><p> </p><p>HMRC do not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new. This UEL test for plant and machinery should be applied on the asset as a whole, rather than individual components, since for tax purposes the asset is depreciated as a single unit.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 14166 question first answered 16/06/2021 14:40:25 answering member 3991 label Biography information for Jesse Norman
	tabling member	4371 label Biography information for Brendan O'Hara

1332263

	registered interest
	date	11/06/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Shipping: Assets
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what discussions his Department has had with relevant stakeholders on HMRC’s enforcement of classification of long- and short-term assets for commercial maritime vessels.
	tabling member constituency	Argyll and Bute
	tabling member printed	Brendan O'Hara
	uin	14165
	answer	answer is ministerial correction date of answer 16/06/2021 answer text <p>Treasury officials are in regular contact with HMRC colleagues.</p><p> </p><p>HMRC do not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new. This UEL test for plant and machinery should be applied on the asset as a whole, rather than individual components, since for tax purposes the asset is depreciated as a single unit.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/06/2021 14:41:58 answering member 3991 label Biography information for Jesse Norman
	tabling member	4371 label Biography information for Brendan O'Hara

1332264

	registered interest
	date	11/06/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Shipping: Capital Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what discussions his Department has had with HMRC on the classification of long- and short-term vessels under the Capital Allowance scheme for commercial maritime vessels.
	tabling member constituency	Argyll and Bute
	tabling member printed	Brendan O'Hara
	uin	14166
	answer	answer is ministerial correction date of answer 16/06/2021 answer text <p>Treasury officials are in regular contact with HMRC colleagues.</p><p> </p><p>HMRC do not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new. This UEL test for plant and machinery should be applied on the asset as a whole, rather than individual components, since for tax purposes the asset is depreciated as a single unit.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 14164 question first answered 16/06/2021 14:40:25 answering member 3991 label Biography information for Jesse Norman
	tabling member	4371 label Biography information for Brendan O'Hara

1357222

	registered interest
	date	21/09/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Islamic State: Freezing of Assets
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many assets of people belonging to the Daesh terror organisation have been frozen in the UK; what is being done with those assets; and what assessment he has made of the potential to repurpose the Daesh's frozen assets for reparations for victims of the Daesh atrocities.
	tabling member constituency	Argyll and Bute
	tabling member printed	Brendan O'Hara
	uin	52515
	answer	answer is ministerial correction date of answer 18/10/2021 answer text <p>There is currently around £85,000 worth of funds frozen in the UK belonging to individuals and organisations associated with ISIL and Al-Qaida. The majority of these individuals and organisations are sanctioned by the United Nations Security Council and appear on its ISIL (Da’esh) and Al-Qaida Sanctions List. As this List concerns individuals and organisations with both ISIL and Al-Qaida affiliation, the UK has not attempted to make this delineation when reporting the value of frozen funds under this sanctions regime in the UK.</p><p> </p><p>An asset freeze does not involve any change in ownership of funds or economic resources, or require funds or economic resources to be seized by the Government or Police. Accordingly, HM Treasury does not hold or own the assets of any sanctioned persons.</p><p> </p><p>Instead, an asset freeze operates by preventing sanctioned persons from accessing either their own funds or receiving funds from others. HM Treasury alerts financial and other relevant institutions when individuals or organisations are sanctioned by the UN or the UK, and those institutions must then freeze the assets they hold. Anybody who contravenes these sanctions risks committing a criminal offence. The result is that the assets of sanctioned individuals and organisations are ‘frozen’.</p><p> </p><p>The United Nations counter-terrorism sanctions regime was created by UN Security Council Resolution 1267 (1999) and first imposed sanctions on the Taliban. It has been amended and extended on numerous occasions, most notably to include Al-Qaida in 2000 (Resolution 1333(2000)), and ISIL (Da’esh) in 2015 (Resolution 2253(2015)), and is now governed by Resolution 2368 (2017). The aim of Resolution 2368 (2017) is to apply financial sanctions in order to prevent terrorists from raising, moving and using funds, and therefore to prevent and suppress the financing of terrorist acts. The UK is required to comply with its obligations pursuant to UN Security Council Resolutions as a matter of international law and therefore to implement all UN sanctions.</p><p> </p><p>Once the conditions for delisting or unfreezing assets set out in UN Security Council Resolution 2368 of 2017 are met, relevant assets would no longer be frozen in the UK.</p><p> </p><p>Financial sanctions legislation does not enable the Government to seize frozen ISIL assets, refuse the release of frozen assets or use ISIL assets frozen in the UK to provide reparations for victims of the Daesh atrocities.</p> answering member constituency Salisbury answering member printed John Glen question first answered 18/10/2021 15:38:24 answering member 4051 label Biography information for John Glen
	tabling member	4371 label Biography information for Brendan O'Hara

1177948

	registered interest
	date	12/02/2020
	answering body	Scotland Office
	answering dept id	2
	answering dept short name	Scotland
	answering dept sort name	Scotland
	hansard heading	Visas: Scotland
	house id	1
	legislature	25259 pref label House of Commons
	question text	What discussions he has had with the Prime Minister on the proposals of the Scottish Government to introduce a Scottish visa.
	tabling member constituency	Argyll and Bute
	tabling member printed	Brendan O'Hara
	uin	900719
	answer	answer is ministerial correction date of answer 12/02/2020 answer text <p>The Government has made clear we are devising a new system that helps address those challenges, but have no plans to devolve immigration.</p><p> </p><p>The new system will recognise the needs of all the nations and regions of the UK, including Scotland.</p> answering member constituency Dumfries and Galloway answering member printed Mr Alister Jack question first answered 12/02/2020 17:27:39 answering member 4619 label Biography information for Mr Alister Jack
	tabling member	4371 label Biography information for Brendan O'Hara

1357221

	registered interest
	date	21/09/2021
	answering body	Ministry of Justice
	answering dept id	54
	answering dept short name	Justice
	answering dept sort name	Justice
	hansard heading	Slavery and Trafficking Reparation Orders
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Justice, how many Slavery and Trafficking Reparation Orders under the Modern Slavery Act 2015 have been made for victims of the Daesh atrocities in each year since the passing of that Act.
	tabling member constituency	Argyll and Bute
	tabling member printed	Brendan O'Hara
	uin	52514
	answer	answer is ministerial correction date of answer 29/09/2021 answer text <p>The Ministry of Justice holds data on prosecutions and court outcomes for modern slavery offences; however, centrally held information in the courts proceedings database cannot identify the exact circumstances of the offence that led to a slavery or trafficking reparation order, for example, to identify that it was issued under the Modern Slavery Act 2015 as a result of a Daesh atrocity. This information may be held on court record but can only be obtained by manually searching court records at disproportionate cost.</p> answering member constituency South Suffolk answering member printed James Cartlidge question first answered 29/09/2021 11:34:20 answering member 4519 label Biography information for James Cartlidge
	tabling member	4371 label Biography information for Brendan O'Hara