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1219978

	registered interest
	date	01/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Wholesale Trade: Business Rates
	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 economic benefits of extending business rates relief to wholesalers.
	tabling member constituency	Falkirk
	tabling member printed	John McNally
	uin	67684
	answer	answer is ministerial correction date of answer 08/07/2020 answer text <p>Business rates are devolved in Scotland, and so are a matter for the Scottish Government.</p><p> </p><p>In England, the Government has provided enhanced support through business rates relief to businesses occupying properties used for retail, hospitality and leisure given the direct and acute impacts of the COVID-19 pandemic on those sectors.</p><p> </p><p>The Ministry of Housing, Communities and Local Government has published guidance for local authorities on eligible properties. As set out in the guidance, support is targeted at premises that are wholly or mainly being used as shops, restaurants, cafes, drinking establishments, cinemas and live music venues; for assembly and leisure; or as hotels, guest and boarding premises and self-catering accommodation. It is for local authorities to determine eligibility for reliefs, having regard to guidance issued by the Government.</p><p> </p><p>A range of further measures to support all businesses, including those not eligible for the business rates holiday, such as wholesalers, has also been made available.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 68387 question first answered 08/07/2020 15:45:54 answering member 3991 label Biography information for Jesse Norman
	tabling member	4424 label Biography information for John McNally

1219979

	registered interest
	date	01/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Virgin Atlantic Airways
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether Virgin Atlantic is eligible to apply to the Coronavirus Job Retention Scheme for support with staff redundancy payments.
	tabling member constituency	Falkirk
	tabling member printed	John McNally
	uin	67685
	answer	answer is ministerial correction date of answer 08/07/2020 answer text <p>The Government is committed to protecting as many jobs as possible and the Coronavirus Job Retention Scheme is one of the ways it is doing so.</p><p> </p><p>Coronavirus Job Retention Scheme (CJRS) grants cannot be used to substitute redundancy payments.</p><p> </p><p>Comprehensive guidance on eligibility for and the purpose of the scheme can be found on the GOV.UK Coronavirus Job Retention Scheme page: <a href="https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme" target="_blank">https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme</a></p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/07/2020 15:55:58 answering member 3991 label Biography information for Jesse Norman
	tabling member	4424 label Biography information for John McNally

1580780

	registered interest
	date	25/01/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	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 instances where online (a) Government and (b) HMRC forms do not recognise valid business VAT numbers.
	tabling member constituency	Falkirk
	tabling member printed	John McNally
	uin	132499
	answer	answer is ministerial correction date of answer 02/02/2023 answer text <p>HMRC is not aware of any significant issues regarding the recognition of VAT numbers in Government or HMRC forms. If an IT issue does cause a VAT number not to be recognised, HMRC works with its IT delivery partners to support impacted customers and resolve the issue as soon as possible.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 02/02/2023 14:23:17 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4424 label Biography information for John McNally

1452515

	registered interest
	date	18/03/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Ukraine: Humanitarian Aid
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps his Department is taking to negotiate with European counterparts to streamline regulation to allow vital humanitarian aid to reach Ukrainians.
	tabling member constituency	Falkirk
	tabling member printed	John McNally
	uin	142462
	answer	answer is ministerial correction date of answer 25/03/2022 answer text <p>The UK is committed to working with partners, including the EU, as well as humanitarian agencies to ensure a well-coordinated and well-funded response to the humanitarian crisis in Ukraine and the surrounding region.</p><p> </p><p>We have initiated a number of conversations with the EU and its Member States to understand their plans to ease the movement of humanitarian supplies. The EU has been working with Member States on this issue and several of them have eased their entry and exit regime to support the humanitarian effort for Ukraine.</p><p> </p><p>The UK Government has also introduced a simplified customs process to support the export of aid goods destined for victims of the humanitarian crisis in Ukraine. More information about this can be found here: <a href="https://gbr01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fguidance%2Ftaking-humanitarian-aid-out-of-great-britain-to-support-ukraine&amp;data=04%7C01%7CBethany.Douce%40hmtreasury.gov.uk%7C31fa1c1003a54d2c3a7908da0e6326d8%7Ced1644c505e049e6bc39fcf7ac51c18c%7C0%7C0%7C637838116250889875%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&amp;sdata=PRIEFcX8ZJrocA%2BT32xpBMTxpWEgw%2BsHz1QZdfVURC4%3D&amp;reserved=0" target="_blank">https://www.gov.uk/guidance/taking-humanitarian-aid-out-of-great-britain-to-support-ukraine</a>.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 25/03/2022 14:45:26 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4424 label Biography information for John McNally

1420286

	registered interest
	date	07/02/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance: Repayments
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many people seeking refunds as a result of the changes to the Loan Change made in response to the Morse Review have been refunded by HMRC.
	tabling member constituency	Falkirk
	tabling member printed	John McNally
	uin	119660
	answer	answer is ministerial correction date of answer 14/02/2022 answer text <p>This question is answered on the basis that your question is about HMRC’s Disguised Remuneration (DR) Repayment Scheme 2020. Following Lord Morse’s Independent Loan Charge Review in 2019, the Government introduced legislation requiring HMRC to establish a scheme to repay relevant Voluntary Restitution elements of DR settlements.</p><p> </p><p>These amounts were voluntary payments that taxpayers had agreed to make as part of settlements concluded before changes were made to the scope of the Loan Charge. Individuals and employers had until 30 September 2021 to apply to HMRC for a refund or waiver.</p><p> </p><p>HMRC repays amounts that were paid in DR scheme settlements, and/or waives amounts of instalments due that have not yet been paid if certain conditions are met.</p><p> </p><p>As of 28 January 2022, HMRC had processed approximately 1500 applications, of which approximately 1000 had received either a repayment, a waiver, or both. Approximately 500 of the applications processed at that date were either invalid or ineligible.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 14/02/2022 14:27:16 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4424 label Biography information for John McNally

1420284

	registered interest
	date	07/02/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will announce a further review of the Loan Charge policy.
	tabling member constituency	Falkirk
	tabling member printed	John McNally
	uin	119658
	answer	answer is ministerial correction date of answer 14/02/2022 answer text <p>An independent review of the Loan Charge has already taken place. The 2019 Review, conducted by Lord Morse, concluded that it was right for the Loan Charge to remain in force and for the Government to collect the tax due. The Government accepted all but one of the 20 recommendations in the Review.</p><p> </p><p>The charge on Disguised Remuneration loans is targeted at contrived tax avoidance schemes which seek to avoid Income Tax and National Insurance contributions by paying users their income in the form of loans, usually via an offshore trust. This kind of tax avoidance deprives the Exchequer of funds to deliver vital public services.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 14/02/2022 15:33:11 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4424 label Biography information for John McNally

1225994

	registered interest
	date	17/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Smuggling
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps are being taken to protect the (a) relationship and (b) data sharing between the UK and European partners on tackling illicit trade.
	tabling member constituency	Falkirk
	tabling member printed	John McNally
	uin	76052
	answer	answer is ministerial correction date of answer 23/07/2020 answer text <p>The UK is committed to continued cooperation with European partners on tackling illicit trade. As part of negotiations with the EU, the UK has proposed provisions for customs cooperation and mutual administrative assistance. This would enable the parties to work together while upholding their respective customs regimes, to protect revenue and combat criminality through efficient and reciprocal exchange of information and mutual assistance across customs matters.</p><p> </p><p>The Government is clear that everyone must pay tax that is legally due, no matter who they are. The Government has a strong record in tackling tax avoidance, evasion and non-compliance. With regard to collaboration with private prosecutors, the information that HMRC can lawfully share with third parties is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). However, HMRC have existing structures in place to allow for the receipt, management and exploitation of information and intelligence from individuals and private sector sources.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 76053 question first answered 23/07/2020 13:06:03 answering member 3991 label Biography information for Jesse Norman
	tabling member	4424 label Biography information for John McNally

1225995

	registered interest
	date	17/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Smuggling
	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 merits of collaborating with private prosecutors in tackling illicit trade in the UK.
	tabling member constituency	Falkirk
	tabling member printed	John McNally
	uin	76053
	answer	answer is ministerial correction date of answer 23/07/2020 answer text <p>The UK is committed to continued cooperation with European partners on tackling illicit trade. As part of negotiations with the EU, the UK has proposed provisions for customs cooperation and mutual administrative assistance. This would enable the parties to work together while upholding their respective customs regimes, to protect revenue and combat criminality through efficient and reciprocal exchange of information and mutual assistance across customs matters.</p><p> </p><p>The Government is clear that everyone must pay tax that is legally due, no matter who they are. The Government has a strong record in tackling tax avoidance, evasion and non-compliance. With regard to collaboration with private prosecutors, the information that HMRC can lawfully share with third parties is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). However, HMRC have existing structures in place to allow for the receipt, management and exploitation of information and intelligence from individuals and private sector sources.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 76052 question first answered 23/07/2020 13:06:03 answering member 3991 label Biography information for Jesse Norman
	tabling member	4424 label Biography information for John McNally

1506647

	registered interest
	date	20/09/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Small Businesses: Taxation
	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 Making Tax Digital reforms that require separate (a) records and (b) tax return submissions for each business on people with multiple small businesses who earn below the income tax threshold; and if he will make an assessment of the potential merits of allowing those people to (i) submit a single tax return and (ii) utilise only one paid software subscription for all of their businesses.
	tabling member constituency	Falkirk
	tabling member printed	John McNally
	uin	51744
	answer	answer is ministerial correction date of answer 28/09/2022 answer text <p>As is currently the case for Income Tax Self Assessment, taxpayers will need to maintain separate records for each business that they operate, but under Making Tax Digital (MTD) these will need to be digital. This ensures that businesses maintain accurate records to support the updates and returns they make to HMRC.</p><p> </p><p> </p><p>Making quarterly updates through MTD compatible software is not the same as making quarterly tax returns and no accounting or tax adjustments are needed for these updates. Taxpayers will be able to submit these updates for each business directly from their digital records through the software.</p><p> </p><p> </p><p> </p><p>HMRC expects a range of third-party software will be available to taxpayers and that many products will cater for users with multiple business income sources.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 28/09/2022 08:19:43 answering member 3912 label Biography information for Richard Fuller
	tabling member	4424 label Biography information for John McNally

1283527

	registered interest
	date	03/02/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Small Businesses: Coronavirus
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what further support he plans to make available to small businesses that have so far been ineligible for financial support during the covid-19 outbreak; and if he will amend the eligibility criteria to include previously ineligible businesses.
	tabling member constituency	Falkirk
	tabling member printed	John McNally
	uin	148828
	answer	answer is ministerial correction date of answer 11/02/2021 answer text <p>Since the beginning of this crisis, the Government has put in place an unprecedented package of support for businesses worth over £280 billion. These schemes were designed with two principles in mind: the need to target support at those who need it most, and the need to protect the exchequer against error, fraud, and abuse. This is because the Government needs to balance its commitment to support people through the pandemic, with its duty to protect the taxpayer to ensure that public funds are managed responsibly.</p><p> </p><p>The Government has acknowledged that it has not been possible to support everyone in the way they might want. However, businesses not eligible for certain forms of support may still be able to benefit from government-backed loans and general and sector-specific grants.</p><p> </p><p>In January, all local authorities in England received a top-up worth a total of £500m to their allocation from the Additional Restrictions Grant (ARG), which has already provided local authorities with £1.1 billion. This funding will ensure that local authorities can make discretionary grants to businesses which are not eligible for other forms of support, but which are nonetheless experiencing a severe impact on their business due to the national lockdown. We encourage businesses in this position to contact their local authority to discuss what support may be available.</p><p> </p><p>The Treasury is working intensively with employers, delivery partners, industry groups and other Government departments to understand the impacts of COVID-19 and specific challenges in the economy. We will continue to take a flexible approach and keep all policies under review to explore how we can better support different groups and ensure that the support provided is right for the economy as a whole over the coming months.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 11/02/2021 16:50:53 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4424 label Biography information for John McNally