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1202080

	registered interest
	date	09/06/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Coronavirus Job Retention Scheme
	house id	2
	legislature	25277 pref label House of Lords
	question text	Her Majesty's Government whether it is their intention that employers are reimbursed under the Coronavirus Job Retention Scheme for employees who are under notice of redundancy.
	tabling member printed	Lord Forsyth of Drumlean
	uin	HL5467
	answer	answer is ministerial correction date of answer 22/06/2020 answer text <p>The Coronavirus Job Retention Scheme (CJRS) has been successful in supporting employers whose operations have been severely affected by coronavirus in retaining their employees and protecting the UK economy.</p><p>Where a business considers that redundancy is the only option, standard employment law applies to employees on furlough. CJRS grants cannot be used to substitute redundancy payments.</p> answering member printed Lord Agnew of Oulton question first answered 22/06/2020 13:08:19 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	1141 label Biography information for Lord Forsyth of Drumlean

1217201

	registered interest
	date	23/06/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Coronavirus Job Retention Scheme
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government, further to the Written Answer by Lord Agnew of Oulton on 22 June (HL5467) and given that notice payments to employees who are being made redundant are not redundancy payments, whether they will now answer the question put, namely whether it is their intention that employers are reimbursed under the Coronavirus Job Retention Scheme for employees who are under notice of redundancy.
	tabling member printed	Lord Forsyth of Drumlean
	uin	HL6065
	answer	answer is ministerial correction date of answer 07/07/2020 answer text <p>Pay during the redundancy notice period is based on the individual’s rights under their contract of employment and the statutory right to notice pay (under section 86 and the following sections of the Employment Rights Act 1996). The rules on statutory notice pay are complex and depend on whether the employer is required to give only statutory notice, or at least a week more than statutory notice, and whether the employee has normal working hours or not. For any period of notice which exceeds the minimum statutory requirement, the terms of the contract of employment would need to be considered.</p><p> </p><p>In these very difficult times, the Government would not expect an employer to take advantage of the Coronavirus Job Retention Scheme, which has brought benefit to employers and employees alike, to make someone redundant on less favourable terms than they would otherwise have received.</p> answering member printed Lord Agnew of Oulton question first answered 07/07/2020 16:15:20 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	1141 label Biography information for Lord Forsyth of Drumlean

1254610

	registered interest
	date	23/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Netflix: Tax Allowances
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government how much tax relief Netflix received under the creative industry tax reliefs for Corporation Tax scheme.
	tabling member printed	Lord Forsyth of Drumlean
	uin	HL10590
	answer	answer is ministerial correction date of answer 07/12/2020 answer text <p>The administration of the tax system is a matter for HM Revenue and Customs. It would not be appropriate for Treasury ministers to become involved in or to comment on the administration of the tax system in specific cases.</p> answering member printed Lord Agnew of Oulton grouped question UIN HL10591 HL10592 question first answered 07/12/2020 14:22:32 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	1141 label Biography information for Lord Forsyth of Drumlean

1254611

	registered interest
	date	23/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Netflix: Taxation
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what plans they have to ensure that Netflix’s revenues in the UK are subject to an appropriate level of taxation.
	tabling member printed	Lord Forsyth of Drumlean
	uin	HL10591
	answer	answer is ministerial correction date of answer 07/12/2020 answer text <p>The administration of the tax system is a matter for HM Revenue and Customs. It would not be appropriate for Treasury ministers to become involved in or to comment on the administration of the tax system in specific cases.</p> answering member printed Lord Agnew of Oulton grouped question UIN HL10590 HL10592 question first answered 07/12/2020 14:22:33 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	1141 label Biography information for Lord Forsyth of Drumlean

1254612

	registered interest
	date	23/11/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Netflix: Taxation
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government whether Netflix will be subject to the Digital Services Tax.
	tabling member printed	Lord Forsyth of Drumlean
	uin	HL10592
	answer	answer is ministerial correction date of answer 07/12/2020 answer text <p>The administration of the tax system is a matter for HM Revenue and Customs. It would not be appropriate for Treasury ministers to become involved in or to comment on the administration of the tax system in specific cases.</p> answering member printed Lord Agnew of Oulton grouped question UIN HL10590 HL10591 question first answered 07/12/2020 14:22:33 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	1141 label Biography information for Lord Forsyth of Drumlean