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443424

	registered interest
	date	08/01/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Flood Control: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will make it his policy to provide tax reliefs similar to those provided to businesses that contribute to flood defence schemes to landowners and farmers who assist in managing flood risk through soil management, investment in flood defences and water storage.
	tabling member constituency	Thirsk and Malton
	tabling member printed	Kevin Hollinrake
	uin	21626
	answer	answer is ministerial correction date of answer 19/01/2016 answer text <p>The Government keeps all tax policy under review. Any changes in tax policy are announced by the Chancellor at the Budget or Autumn Statement.</p><br /><p>At the Spending Review the Government confirmed that Defra’s £2.3bn, six-year flood defence capital programme will be protected, which will invest in over 1,500 schemes by 2021 to better protect 300,000 homes. The programme will also deliver economic benefits of £30bn in avoided damage over the next 50 years, and reduce overall flood risk in England by 5%.</p><br /><p>Following Storm Desmond and Storm Eva the Government has announced over £200m of funding to support households and businesses, and repair damaged flood defences and roads. Council tax and business rate relief has also been announced for affected households and firms.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 19/01/2016 16:47:26 answering member 1529 label Biography information for Mr David Gauke
	tabling member	4474 label Biography information for Kevin Hollinrake

486976

	registered interest
	date	24/03/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Stamp Duty Land Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, whether the proposed 36 month stamp duty grace period for people transitioning from one property to another will apply retrospectively.
	tabling member constituency	Thirsk and Malton
	tabling member printed	Kevin Hollinrake
	uin	32467
	answer	answer is ministerial correction date of answer 14/04/2016 answer text <p>The Government appreciates that there may be circumstances where an individual sells a property which was a main residence and then experiences a delay before purchasing a new main residence. Where an individual is replacing a main residence, the higher rates of Stamp Duty Land Tax should not apply to the purchase of a new main residence within 36 months of the disposal of a previous main residence.</p><p> </p><p>In addition to this, the 36 month time period will commence from 25 November 2015 for those who had sold a previous main residence prior to the Spending Review and Autumn Statement 2015, in order to provide additional transitional support.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 14/04/2016 14:12:30 answering member 1529 label Biography information for Mr David Gauke
	tabling member	4474 label Biography information for Kevin Hollinrake

1362296

	registered interest
	date	21/10/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Private Rented Housing: Heating
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether the Government plans to treat the replacement by residential landlords of high carbon heating systems in rental accommodation with low carbon systems such as heat pumps as tax deductible repairs.
	tabling member constituency	Thirsk and Malton
	tabling member printed	Kevin Hollinrake
	uin	60464
	answer	answer is ministerial correction date of answer 29/10/2021 answer text The Government has recently announced support to incentivise the installation of low carbon heating as part of the Net Zero Strategy. The new £450 million Boiler Upgrade Scheme will support the uptake of heat pumps, which we are confident will soon be a cost-effective alternative to oil heating. The Home Upgrade Grant also provides support to landlords with low-income tenants in off gas-grid properties to install energy efficiency upgrades and low carbon heating, subject to a minimum contribution. The Government also maintains a reduced rate of VAT of 5 per cent for the installation of many energy saving materials, including ground source and air source heat pumps, subject to certain conditions. HM Treasury keeps the tax treatment of deductions for landlords under review. answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 29/10/2021 12:51:20 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4474 label Biography information for Kevin Hollinrake

1362297

	registered interest
	date	21/10/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Capital Gains Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what proportion of capital gains tax receipts came from the sale of residential rental accommodation in the most recent period for which figures are available.
	tabling member constituency	Thirsk and Malton
	tabling member printed	Kevin Hollinrake
	uin	60465
	answer	answer is ministerial correction date of answer 29/10/2021 answer text <p>It is not possible to provide the proportion of Capital Gains Tax (CGT) receipts from residential rental accommodation as information collected as part of CGT returns does not specify the use of a property.</p><p> </p><p>In 2020-21, however, it is estimated that total CGT liabilities on UK residential property totalled £1.0 billion. This figure includes liabilities from all types of CGT liable residential property disposals, including rental properties and second homes.</p><p> </p><p>Data on CGT residential property disposals can be found in Table 8 of the CGT national statistics: <a href="https://www.gov.uk/government/statistics/capital-gains-tax-statistics" target="_blank">https://www.gov.uk/government/statistics/capital-gains-tax-statistics</a></p><p> </p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 29/10/2021 12:56:50 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4474 label Biography information for Kevin Hollinrake

1367397

	registered interest
	date	09/11/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the (a) annual budget and (b) number of staff was for HMRC's Fraud Investigation Service in each of the last five years.
	tabling member constituency	Thirsk and Malton
	tabling member printed	Kevin Hollinrake
	uin	72537
	answer	answer is ministerial correction date of answer 19/11/2021 answer text <p>HMRC is determined that tax fraud should not pay. Since the launch of our Fraud Investigation Service in 2015-16, we have secured and protected nearly £30 billion for our vital public services and secured more than 3,800 criminal convictions. In addition, HMRC’s Spending Review settlement includes £100 million for more resources for HMRC to tackle all forms of non-compliance, including avoidance and evasion, and continued funding of over £70 million for the Taxpayer Protection Taskforce to combat fraud and abuse of the Covid-19 schemes.</p><p> </p><p>The tables below detail the full-time equivalent staffing levels in both Fraud Investigation Service (1) and the Proceeds of Crime unit (2).</p><p> </p><p> </p><table><tbody><tr><td colspan="8"><p>1. HMRC's Fraud Investigation Service</p></td></tr><tr><td colspan="2"><p> </p></td><td><p>2017-18</p></td><td colspan="2"><p>2018-19</p></td><td><p>2019-20</p></td><td colspan="3"><p>2020-21</p></td><td colspan="2"><p>2021-22 *</p></td></tr><tr><td colspan="2"><p>a) Annual Budget (approx.)- includes Pay-bill, Other Resource Costs, Income &amp; Capital<em>.</em></p></td><td><p>£240m</p></td><td colspan="2"><p>£260m</p></td><td><p>£300m</p></td><td colspan="3"><p>£300m</p></td><td colspan="2"><p>£300m</p></td></tr><tr><td colspan="2"><p>b) Full-time equivalent staff at the end of the year (approx.)</p></td><td><p>4,100</p></td><td colspan="2"><p>4,400</p></td><td><p>4,900</p></td><td colspan="3"><p>4,400</p></td><td colspan="2"><p>4,900</p></td></tr><tr><td colspan="14"><p>*2021-22 staff number is a year-end projection</p></td></tr></tbody></table><p> </p><p> </p><table><tbody><tr><td colspan="7"><p>2. HMRC's Proceeds of Crime Unit (HMRC’s Fraud Investigation Service hosts this function)<br> <br> a) The annual budget for this function has not been provided as it forms a part of the wider budget allocation for the Fraud Investigation Service.</p></td></tr><tr><td><p> </p></td><td><p>2017-18</p></td><td><p>2018-19</p></td><td><p>2019-20</p></td><td><p>2020-21</p></td><td><p>2021-22 *</p></td></tr><tr><td><p>b) Full-time equivalent staff at the end of the year (approx.)</p></td><td><p>400</p></td><td><p>350</p></td><td><p>400</p></td><td><p>350</p></td><td><p>400</p></td></tr><tr><td colspan="7"><p>*2021-22 staff number is a year-end projection</p></td></tr></tbody></table> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 72538 question first answered 19/11/2021 14:56:15 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4474 label Biography information for Kevin Hollinrake

1367398

	registered interest
	date	09/11/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the (a) annual budget and (b) number of staff was for HMRC's Proceeds of Crime Unit in each of the last five years.
	tabling member constituency	Thirsk and Malton
	tabling member printed	Kevin Hollinrake
	uin	72538
	answer	answer is ministerial correction date of answer 19/11/2021 answer text <p>HMRC is determined that tax fraud should not pay. Since the launch of our Fraud Investigation Service in 2015-16, we have secured and protected nearly £30 billion for our vital public services and secured more than 3,800 criminal convictions. In addition, HMRC’s Spending Review settlement includes £100 million for more resources for HMRC to tackle all forms of non-compliance, including avoidance and evasion, and continued funding of over £70 million for the Taxpayer Protection Taskforce to combat fraud and abuse of the Covid-19 schemes.</p><p> </p><p>The tables below detail the full-time equivalent staffing levels in both Fraud Investigation Service (1) and the Proceeds of Crime unit (2).</p><p> </p><p> </p><table><tbody><tr><td colspan="8"><p>1. HMRC's Fraud Investigation Service</p></td></tr><tr><td colspan="2"><p> </p></td><td><p>2017-18</p></td><td colspan="2"><p>2018-19</p></td><td><p>2019-20</p></td><td colspan="3"><p>2020-21</p></td><td colspan="2"><p>2021-22 *</p></td></tr><tr><td colspan="2"><p>a) Annual Budget (approx.)- includes Pay-bill, Other Resource Costs, Income &amp; Capital<em>.</em></p></td><td><p>£240m</p></td><td colspan="2"><p>£260m</p></td><td><p>£300m</p></td><td colspan="3"><p>£300m</p></td><td colspan="2"><p>£300m</p></td></tr><tr><td colspan="2"><p>b) Full-time equivalent staff at the end of the year (approx.)</p></td><td><p>4,100</p></td><td colspan="2"><p>4,400</p></td><td><p>4,900</p></td><td colspan="3"><p>4,400</p></td><td colspan="2"><p>4,900</p></td></tr><tr><td colspan="14"><p>*2021-22 staff number is a year-end projection</p></td></tr></tbody></table><p> </p><p> </p><table><tbody><tr><td colspan="7"><p>2. HMRC's Proceeds of Crime Unit (HMRC’s Fraud Investigation Service hosts this function)<br> <br> a) The annual budget for this function has not been provided as it forms a part of the wider budget allocation for the Fraud Investigation Service.</p></td></tr><tr><td><p> </p></td><td><p>2017-18</p></td><td><p>2018-19</p></td><td><p>2019-20</p></td><td><p>2020-21</p></td><td><p>2021-22 *</p></td></tr><tr><td><p>b) Full-time equivalent staff at the end of the year (approx.)</p></td><td><p>400</p></td><td><p>350</p></td><td><p>400</p></td><td><p>350</p></td><td><p>400</p></td></tr><tr><td colspan="7"><p>*2021-22 staff number is a year-end projection</p></td></tr></tbody></table> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 72537 question first answered 19/11/2021 14:56:15 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4474 label Biography information for Kevin Hollinrake

1383015

	registered interest
	date	29/11/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mortgages: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to his Answer of 2 November 2021 to Question 64692, on Mortgages: Tax Allowances, on what basis his Department has concluded that one in 10 landlords are affected by the decision to restrict tax relief on mortgage interest to the basic rate of income tax.
	tabling member constituency	Thirsk and Malton
	tabling member printed	Kevin Hollinrake
	uin	83434
	answer	answer is ministerial correction date of answer 07/12/2021 answer text <p>The original estimate that 1 in 5 landlords would be affected by the decision to restrict finance cost relief to the basic rate of tax was a forecast based on limited information. The latest estimate of 1 in 10 is based upon received self-assessment tax returns for the tax year 2017-18, the first year after the restriction was brought into force. The statistic refers to individual UK landlords of residential property who completed the main self-assessment property return. It does not include corporate landlords, members of partnerships with property income, landlords of property abroad, landlords who completed the SA200 short self-assessment return, or owners of Furnished Holiday Lettings.</p><p>For tax year 2017-18, of all individuals that had declared property income via their self-assessment tax return, around 11 per cent, or approximately 1 in 10, paid more income tax as a result of the decision to restrict tax relief on mortgage interest to the basic rate of income tax.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 83435 question first answered 07/12/2021 15:17:45 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4474 label Biography information for Kevin Hollinrake

1383016

	registered interest
	date	29/11/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mortgages: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to his Answer of 2 November 2021 to Question 64692, on Mortgages: Tax Allowances, for what reason his Department's estimate of the number of landlords affected by the decision to restrict tax relief on mortgage interest to the basic rate of income tax has changed from one in five to one in 10.
	tabling member constituency	Thirsk and Malton
	tabling member printed	Kevin Hollinrake
	uin	83435
	answer	answer is ministerial correction date of answer 07/12/2021 answer text <p>The original estimate that 1 in 5 landlords would be affected by the decision to restrict finance cost relief to the basic rate of tax was a forecast based on limited information. The latest estimate of 1 in 10 is based upon received self-assessment tax returns for the tax year 2017-18, the first year after the restriction was brought into force. The statistic refers to individual UK landlords of residential property who completed the main self-assessment property return. It does not include corporate landlords, members of partnerships with property income, landlords of property abroad, landlords who completed the SA200 short self-assessment return, or owners of Furnished Holiday Lettings.</p><p>For tax year 2017-18, of all individuals that had declared property income via their self-assessment tax return, around 11 per cent, or approximately 1 in 10, paid more income tax as a result of the decision to restrict tax relief on mortgage interest to the basic rate of income tax.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 83434 question first answered 07/12/2021 15:17:45 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4474 label Biography information for Kevin Hollinrake

1383018

	registered interest
	date	29/11/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Private Rented Housing: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment the Treasury has made of the potential impact of taxation on the supply of homes for private rent.
	tabling member constituency	Thirsk and Malton
	tabling member printed	Kevin Hollinrake
	uin	83436
	answer	answer is ministerial correction date of answer 07/12/2021 answer text <p>The Government believes good quality private rental accommodation is important and is committed to reforming the Private Rented Sector. The Government plans to publish a White Paper in 2022 which will set out a balanced package of reforms that works for both tenants and landlords.</p><p>In April 2016, the Government introduced higher rates of Stamp Duty Land Tax (SDLT) for those purchasing additional properties as a second home or as a buy to let property. The higher rates are three percentage points above the standard SDLT rates and are part of the Government’s commitment to support first time buyers and ensure an efficient use of housing.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 07/12/2021 14:37:15 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4474 label Biography information for Kevin Hollinrake

1439227

	registered interest
	date	09/03/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Companies: Income
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much revenue from VAT his Department has received from companies with an annual turnover (a) between (i) £85,000 and £125,000, (ii) £126,000 and £250,000, (iii) £251,000 and £500,000, (iv) £500,000 and £750,000, (v) £751,000 and £1,000,000 and (vi) £1 million and £5 million and (b) turnover over £5 million in each of the last five years.
	tabling member constituency	Thirsk and Malton
	tabling member printed	Kevin Hollinrake
	uin	137377
	answer	answer is ministerial correction date of answer 15/03/2022 answer text <p>The active VAT population by turnover band is published in Table 5a of the Value Added Tax (VAT) annual statistics: <a href="https://gbr01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fstatistics%2Fvalue-added-tax-vat-annual-statistics&amp;data=04%7C01%7CBethany.Douce%40hmtreasury.gov.uk%7C33ac45675fbf4e8b184408da069491a1%7Ced1644c505e049e6bc39fcf7ac51c18c%7C0%7C0%7C637829532404156193%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&amp;sdata=25cQYzkN1nO2B2spVuycGlHU6jIuEE4Qv2G17fFcmVo%3D&amp;reserved=0" target="_blank">https://www.gov.uk/government/statistics/value-added-tax-vat-annual-statistics</a></p><p> </p><p>Revenue received by HMRC by turnover band is not available. Liabilities by turnover band are published in the same publication in Table 5b.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 137378 question first answered 15/03/2022 15:29:12 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4474 label Biography information for Kevin Hollinrake