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1582309

	registered interest
	date	31/01/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Evasion
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether officials at his Department have had discussions with their counterparts at HMRC on the Department's policy for conducting compliance investigations of businesses' payrolls in the period since the outbreak of covid-19.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	uin	136551
	answer	answer is ministerial correction date of answer 07/02/2023 answer text <p>HMRC strive to ensure that all of the compliance checks carried out, including those on payroll compliance, are proportionate and manageable for those that we deal with. During a check, our officers will only request information and documents that are needed to check the customer’s tax position. They work with the customer to ensure any deadline to provide information is reasonable and achievable, considering the size and nature of the request. HMRC officials regularly engage Treasury officials and Ministers on compliance strategy, approach and priorities.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 136552 question first answered 07/02/2023 17:58:49 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4025 label Biography information for Mrs Pauline Latham

1582312

	registered interest
	date	31/01/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Evasion
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he is taking to ensure that HMRC payroll compliance checks are (a) manageable and (b) proportionate for businesses.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	uin	136552
	answer	answer is ministerial correction date of answer 07/02/2023 answer text <p>HMRC strive to ensure that all of the compliance checks carried out, including those on payroll compliance, are proportionate and manageable for those that we deal with. During a check, our officers will only request information and documents that are needed to check the customer’s tax position. They work with the customer to ensure any deadline to provide information is reasonable and achievable, considering the size and nature of the request. HMRC officials regularly engage Treasury officials and Ministers on compliance strategy, approach and priorities.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 136551 question first answered 07/02/2023 17:58:49 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4025 label Biography information for Mrs Pauline Latham

1507275

	registered interest
	date	21/09/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sunscreens: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will remove VAT on (a) suntan lotion and (b) other similar products in the context of the rising cost of living.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	uin	53373
	answer	answer is ministerial correction date of answer 29/09/2022 answer text <p>The Government keeps all taxes under review, however, there are currently no plans to reduce or remove VAT on sunscreen products.</p><p> </p><p>Although sun protection products are subject to the standard rate of VAT, high-factor sunscreen is provided VAT free when dispensed by a pharmacist.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 29/09/2022 11:06:18 answering member 3912 label Biography information for Richard Fuller
	tabling member	4025 label Biography information for Mrs Pauline Latham

1465903

	registered interest
	date	25/05/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sunscreens: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will remove VAT on (a) suntan lotion and (b) other similar products to help ensure that families are able to access those products in the context of the rising cost of living.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	uin	8992
	answer	answer is ministerial correction date of answer 08/06/2022 answer text <p>Under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the NHS prescription list for certain conditions and therefore is provided VAT free when dispensed by a pharmacist.</p><p> </p><p>Expanding the scope of current VAT reliefs would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT raised around £130 billion in 2019-20 and helps to fund key spending priorities including on health, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere. In addition, this request must be viewed in the context of almost £50 billion of requests for relief from VAT received since the EU referendum. Finally, it is never guaranteed that any reduction in tax on a given item would be passed on by the manufacturers to the end consumer.</p><p> </p><p>More widely, the Government is supporting the hardest hit with £37 billion of help to address the cost of living and cutting hundreds of pounds off household bills. Almost all of the eight million most vulnerable households across the UK will receive support of at least £1,200 this year, including a new one-off £650 cost of living payment. This intervention will substantially ease the burden on families in the face of high inflation.</p><p> </p><p>Although the Government keep all taxes under review, there are currently no plans to reduce or remove VAT on sunscreen products.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 08/06/2022 07:23:21 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4025 label Biography information for Mrs Pauline Latham

1351324

	registered interest
	date	18/08/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Beer: Excise Duties
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, when he plans to reduce the Small Brewers Relief 50 per cent duty threshold from 5,000 to 2,100 hectolitres.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	uin	40858
	answer	answer is ministerial correction date of answer 06/09/2021 answer text <p>The Treasury committed to reforming Small Brewers Relief (SBR) and our review of SBR is ongoing. A technical consultation was launched in January this year to help inform the Government’s review. The consultation document provides further information on the Government’s assessment of changes and we are currently analysing the responses.</p><p>The Treasury believes that reducing the starting taper from 5,000 to 2,100 hectolitres (880,000 pints a year to 370,000 pints a year) strikes a balance between guaranteeing the full value of the relief for truly small breweries, while providing those between the 2,100 to 5,000 hectolitres threshold a smoother transition to the main duty rate. Officials are continuing to work closely with HM Revenue and Customs to deliver a relief that is sustainable and supports brewers of all sizes in the long-term.</p><p>The Government has made it clear that changes to SBR will not come into effect until at least January 2022. We will consider the state of the industry as it recovers from Covid-19, and the need to provide sufficient time for brewers to adapt, before making any changes.</p><p> </p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 40859 40860 question first answered 06/09/2021 14:35:21 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4025 label Biography information for Mrs Pauline Latham

1351325

	registered interest
	date	18/08/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Beer: Excise Duties
	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 number of breweries that would be affected by reducing the Small Brewers Relief 50 per cent discount duty threshold from 5,000 to 2,100 hectolitres.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	uin	40859
	answer	answer is ministerial correction date of answer 06/09/2021 answer text <p>The Treasury committed to reforming Small Brewers Relief (SBR) and our review of SBR is ongoing. A technical consultation was launched in January this year to help inform the Government’s review. The consultation document provides further information on the Government’s assessment of changes and we are currently analysing the responses.</p><p>The Treasury believes that reducing the starting taper from 5,000 to 2,100 hectolitres (880,000 pints a year to 370,000 pints a year) strikes a balance between guaranteeing the full value of the relief for truly small breweries, while providing those between the 2,100 to 5,000 hectolitres threshold a smoother transition to the main duty rate. Officials are continuing to work closely with HM Revenue and Customs to deliver a relief that is sustainable and supports brewers of all sizes in the long-term.</p><p>The Government has made it clear that changes to SBR will not come into effect until at least January 2022. We will consider the state of the industry as it recovers from Covid-19, and the need to provide sufficient time for brewers to adapt, before making any changes.</p><p> </p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 40858 40860 question first answered 06/09/2021 14:35:21 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4025 label Biography information for Mrs Pauline Latham

1351326

	registered interest
	date	18/08/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Beer: Small Businesses
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he plans to take to ensure that breweries that produce between 2,101 and 5,000 hectolitres can compete with breweries that produce between (a) 5,001 and 10,000 and (b) 10,001 and 20,000 hectolitres.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	uin	40860
	answer	answer is ministerial correction date of answer 06/09/2021 answer text <p>The Treasury committed to reforming Small Brewers Relief (SBR) and our review of SBR is ongoing. A technical consultation was launched in January this year to help inform the Government’s review. The consultation document provides further information on the Government’s assessment of changes and we are currently analysing the responses.</p><p>The Treasury believes that reducing the starting taper from 5,000 to 2,100 hectolitres (880,000 pints a year to 370,000 pints a year) strikes a balance between guaranteeing the full value of the relief for truly small breweries, while providing those between the 2,100 to 5,000 hectolitres threshold a smoother transition to the main duty rate. Officials are continuing to work closely with HM Revenue and Customs to deliver a relief that is sustainable and supports brewers of all sizes in the long-term.</p><p>The Government has made it clear that changes to SBR will not come into effect until at least January 2022. We will consider the state of the industry as it recovers from Covid-19, and the need to provide sufficient time for brewers to adapt, before making any changes.</p><p> </p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 40858 40859 question first answered 06/09/2021 14:35:22 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4025 label Biography information for Mrs Pauline Latham

1254365

	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	Foreign Companies: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he is taking to ensure that overseas sellers are aware of the need to register to pay UK VAT for goods under £135 from 1 January 2021; and when he plans to publish guidance on registration.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	uin	119229
	answer	answer is ministerial correction date of answer 01/12/2020 answer text HMRC have published guidance on 20 July 2020 and 20 November 2020 setting out information on the proposed changes for overseas sellers and online marketplaces and what businesses will need to do in order to prepare, including when and how to register for VAT. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/12/2020 15:48:58 answering member 3991 label Biography information for Jesse Norman
	tabling member	4025 label Biography information for Mrs Pauline Latham

1282093

	registered interest
	date	29/01/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Agency Workers: Coronavirus Job Retention Scheme
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what financial support he is making available to agency workers who cannot find work and whose agencies will not furlough those workers because they are unwilling or unable to pay national insurance contributions and pension costs.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	uin	145779
	answer	answer is ministerial correction date of answer 03/02/2021 answer text <p>Since November, employers are only asked to cover National Insurance and employer pension contributions for hours not worked under the Coronavirus Job Retention Scheme (CJRS). This is lower than the previous level in September and October, and for an average claim accounts for just 5 per cent of total employment costs, or £70 per employee per month. Furthermore, many small employers can benefit from the Employment Allowance for support with their NICs bill, and, since March, businesses have received billions in loans, tax deferrals, Business Rate reliefs, and general and sector-specific grants. This support can be used by businesses to cover the costs of NICs and pension contributions, ensuring that they can continue to furlough their employees.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 145786 question first answered 03/02/2021 12:47:41 answering member 3991 label Biography information for Jesse Norman
	tabling member	4025 label Biography information for Mrs Pauline Latham

65791

	registered interest
	date	03/07/2014
	answering body	Department for Transport
	answering dept id	27
	answering dept short name	Transport
	answering dept sort name	Transport
	hansard heading	Network Rail
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Transport, whether the Framework Agreement between his Department and Network Rail on the reclassification of Network Rail will ensure that the Freedom of Information Act 2000 applies to Network Rail.
	tabling member constituency	Mid Derbyshire
	tabling member printed	Pauline Latham
	uin	203914
	answer	answer is ministerial correction date of answer 08/07/2014 answer text <p> </p><p>On 17th December 2013, the ONS announced that under new EU statistical rules (ESA10) which come into force on 1st September 2014, Network Rail will be reclassified to the public sector.</p><p> </p><p> </p><p> </p><p>The Department for Transport is currently working with Network Rail to decide on the details of how Network Rail will operate in the public sector. A Framework Agreement explaining these decisions will be published before 1st September.</p><p> </p><p> </p><p> </p><p>This Framework Agreement will address a number of issues, and this is likely to include our intended approach to the FOIA.</p><p> </p><p> </p><p> </p> answering member constituency Wimbledon answering member printed Stephen Hammond question first answered 08/07/2014 15:06:00 answering member 1585 label Biography information for Stephen Hammond
	tabling member	4025 label Biography information for Mrs Pauline Latham