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1126029

	registered interest
	date	13/05/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Assistance Animals: Food
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, for what reasons VAT will be charged on food for assistance and therapy dogs.
	tabling member constituency	Newcastle-under-Lyme
	tabling member printed	Paul Farrelly
	uin	253520
	answer	answer is ministerial correction date of answer 16/05/2019 answer text <p>The sale of food that is formulated and held out for sale exclusively for working dogs, which includes assistance and therapy dogs, is zero rated. The VAT rules in this area are long-standing and have not changed.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 16/05/2019 13:30:33 answering member 3935 label Biography information for Mel Stride
	tabling member	1436 label Biography information for Paul Farrelly

1121422

	registered interest
	date	11/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Non-domestic 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 potential merits of replacing business rates with a transaction tax on retail sales in order to support the UK's high streets.
	tabling member constituency	Newcastle-under-Lyme
	tabling member printed	Paul Farrelly
	uin	244033
	answer	answer is ministerial correction date of answer 24/04/2019 answer text <p>Business rates raise £25 billion in England annually, and are an important source of funding for key local services.</p><p> </p><p>The Government concluded a fundamental review of business rates in 2016. Some respondents suggested alternative taxes, but there was no consensus and respondents were clear that these alternatives were not without their own issues.</p><p> </p><p>Respondents agreed that property based taxes were easy to collect, difficult to avoid, stable and clearly linked with local authority spending. Following stakeholder responses, the Government decided to keep business rates as a property tax.</p><p> </p><p>To support the high street, at Budget 2018 the Government announced Our Plan for the High Street – a package of support worth £1.6 billion.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 24/04/2019 12:04:06 answering member 3935 label Biography information for Mel Stride
	tabling member	1436 label Biography information for Paul Farrelly

1086729

	registered interest
	date	11/03/2019
	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, what steps he is taking to ensure that HMRC uses the rule of law rather than an opinion of fairness to determine what is payable for the loan charge.
	tabling member constituency	Newcastle-under-Lyme
	tabling member printed	Paul Farrelly
	uin	230655
	answer	answer is ministerial correction date of answer 14/03/2019 answer text <p>Parliament has legislated the charge on Disguised Remuneration (DR) loans following the normal Parliamentary process.</p><p>DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.</p><p>The charge on DR loans, legislated in Finance Act 2017, is a charge on DR loan balances outstanding at 5 April 2019. Its announcement at Budget 2016 provided scheme users with a three-year period to repay their DR loans, or to agree a settlement with HM Revenue and Customs (HMRC) before the charge takes effect.</p><p>HMRC’s role is to tackle avoidance and evasion, making sure people pay their fair share of tax and securing funding for our vital public services. Parliament has given HMRC the powers it needs to challenge businesses and individuals who do not pay their fair share, and it uses them responsibly and subject to appropriate checks and balances.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/03/2019 16:21:33 answering member 3935 label Biography information for Mel Stride
	tabling member	1436 label Biography information for Paul Farrelly